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filed December 28, 2017 under Financial Administration Act, R.S.O. 1990, c. F.12

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ontario regulation 591/17

made under the

Financial Administration Act

Made: October 30, 2017
Filed: December 28, 2017
Published on e-Laws: December 28, 2017
Printed in The Ontario Gazette: January 13, 2018

Non-Cash Expenses


1. In this Regulation,

“business day” means Monday to Friday, excluding holidays.

Non-cash expenses

2. For the purpose of the definition of “non-cash expense” in subsection 1 (1) of the Act, the following item is prescribed as a non-cash expense:

disposition of certain electricity-related assets below market

1. An imputed subsidy arising when a disposition of a security, debt obligation or any other interest is made under Part IV of the Electricity Act, 1998 at a price less than the closing price at which it publicly trades on the business day before the disposition. This paragraph does not apply to a disposition made through a public offering.


3. This Regulation comes into force on the day it is filed.