OVERVIEW

1. The purpose of this evidence is to summarize the application of Enbridge Gas Inc.

   (“Enbridge Gas”) for just and reasonable rates to recover the costs associated with the Greenhouse Gas Pollution Pricing Act, S.C. 2018, c. 12, s. 186 (“GGPPA”) as a pass-through to customers throughout the Enbridge Gas Distribution (“EGD”) rate zone and Union Gas (“Union”)1 rate zones effective April 1, 2021 (“Application”).

2. The evidence is organized as follows:

   Exhibit A: Overview

   Exhibit B: Forecasts

   • Tab 1: EGD Rate Zone

   • Tab 2: Union Rate Zones

   Exhibit C: Deferral and Variance Accounts Exhibit D: Cost Recovery

   • Tab 1: EGD Rate Zone

   • Tab 2: Union Rate Zones

3. This exhibit of evidence discusses Enbridge Gas’s OEB-approved 2019 and 2020 Federal Carbon Pricing Program (“FCPP”) applications, Enbridge Gas’s obligations under the GGPPA as a natural gas utility, and the approvals sought by Enbridge Gas from the Ontario Energy Board (“Board” or “OEB”).

4. This exhibit of evidence is organized as follows:

   1. Background

      1.1 The Federal Carbon Pricing Program

   2. Enbridge Gas’s Obligations Under the GGPPA

      2.1 Volumes Subject to Federal Carbon Charge

• 1 “Union rate zones” collectively refers to the Union North rate zone and the Union South rate zone.