Appendix D - BC Hydro - Transmission
Appendix D - BC Hydro - Transmission Appendix D - BC Hydro - Transmission
service, (i) Interconnection Customer Breaches the covenants contained inArticle 5.17.2, (ii) a "disqualification event" occurs within the meaning of IRSNotice 88-129, or (iii) this LGIA terminates and Transmission Provider retainsownership of the Interconnection Facilities and Network Upgrades,Interconnection Customer shall pay a tax gross-up for the cost consequences ofany current tax liability imposed on Transmission Provider, calculated usingthe methodology described in Article 5.17.4 and in accordance with IRSNotice 90-60.5.17.7 Contests. In the event any Governmental Authority determines thatTransmission Provider's receipt of payments or property constitutes incomethat is subject to taxation, Transmission Provider shall notify InterconnectionCustomer, in writing, within thirty (30) Calendar Days of receiving notificationof such determination by a Governmental Authority. Upon the timely writtenrequest by Interconnection Customer and at Interconnection Customer’s soleexpense, Transmission Provider may appeal, protest, seek abatement of, orotherwise oppose such determination. Upon Interconnection Customer'swritten request and sole expense, Transmission Provider may file a claim forrefund with respect to any taxes paid under this Article 5.17, whether or not ithas received such a determination. Transmission Provider reserves the right tomake all decisions with regard to the prosecution of such appeal, protest,abatement or other contest, including the selection of counsel and compromiseor settlement of the claim, but Transmission Provider shall keepInterconnection Customer informed, shall consider in good faith suggestionsfrom Interconnection Customer about the conduct of the contest, and shallreasonably permit Interconnection Customer or an Interconnection Customerrepresentative to attend contest proceedings.Interconnection Customer shall pay to Transmission Provider on a periodicbasis, as invoiced by Transmission Provider, Transmission Provider'sdocumented reasonable costs of prosecuting such appeal, protest, abatement orother contest. At any time during the contest, Transmission Provider mayagree to a settlement either with Interconnection Customer’s consent or afterobtaining written advice from nationally-recognized tax counsel, selected byTransmission Provider, but reasonably acceptable to InterconnectionCustomer, that the proposed settlement represents a reasonable settlementgiven the hazards of litigation. Interconnection Customer's obligation shall bebased on the amount of the settlement agreed to by Interconnection Customer,or if a higher amount, so much of the settlement that is supported by thewritten advice from nationally-recognized tax counsel selected under the termsof the preceding sentence. Any settlement without Interconnection Customer'sconsent or such written advice will relieve Interconnection Customer from anyobligation to indemnify Transmission Provider for the tax at issue in thecontest.5.17.8 Refund. In the event that (a) a private letter ruling is issued to TransmissionProvider which holds that any amount paid or the value of any property- 27 -DM_VAN/BCT0007-BCT00129/6206155.10
transferred by Interconnection Customer to Transmission Provider under theterms of this LGIA is not subject to federal income taxation, (b) any legislativechange or administrative announcement, notice, ruling or other determinationmakes it reasonably clear to Transmission Provider in good faith that anyamount paid or the value of any property transferred by InterconnectionCustomer to Transmission Provider under the terms of this LGIA is not taxableto Transmission Provider, (c) any abatement, appeal, protest, or other contestresults in a determination that any payments or transfers made byInterconnection Customer to Transmission Provider are not subject to federalincome tax, or (d) if Transmission Provider receives a refund from any taxingauthority for any overpayment of tax attributable to any payment or propertytransfer made by Interconnection Customer to Transmission Provider pursuantto this LGIA, Transmission Provider shall promptly refund to InterconnectionCustomer the following:(i)(ii)(iii)any payment made by Interconnection Customer under thisArticle 5.17 for taxes that is attributable to the amount determinedto be non-taxable, together with interest thereon,on any amounts paid by Interconnection Customer to TransmissionProvider for such taxes which Transmission Provider did notsubmit to the taxing authority, calculated in accordance with themethodology set forth in FERC's regulations at 18 CFR§35.19a(a)(2)(ii) from the date payment was made byInterconnection Customer to the date Transmission Providerrefunds such payment to Interconnection Customer, andwith respect to any such taxes paid by Transmission Provider, anyrefund or credit Transmission Provider receives or to which it maybe entitled from any Governmental Authority, interest (or thatportion thereof attributable to the payment described in clause (i),above) owed to Transmission Provider for such overpayment oftaxes (including any reduction in interest otherwise payable byTransmission Provider to any Governmental Authority resultingfrom an offset or credit); provided, however, that TransmissionProvider will remit such amount promptly to InterconnectionCustomer only after and to the extent that Transmission Providerhas received a tax refund, credit or offset from any GovernmentalAuthority for any applicable overpayment of income tax related toTransmission Provider’s Interconnection Facilities.The intent of this provision is to leave the Parties, to the extent practicable, inthe event that no taxes are due with respect to any payment for InterconnectionFacilities and Network Upgrades hereunder, in the same position they wouldhave been in had no such tax payments been made.- 28 -DM_VAN/BCT0007-BCT00129/6206155.10
- Page 58 and 59: ASSUMPTIONS USED IN CONDUCTING THEI
- Page 60 and 61: 3.0 The scope of the Interconnectio
- Page 62 and 63: IN WITNESS THEREOF, the Parties hav
- Page 64 and 65: NOW, THEREFORE, in consideration of
- Page 66 and 67: Attachment B To Appendix 3Combined
- Page 68 and 69: Bus length from generation to inter
- Page 70 and 71: may be required to provide transmis
- Page 72 and 73: Document comparison done by DeltaVi
- Page 74 and 75: TABLE OF CONTENTSPageTABLE OF CONTE
- Page 76 and 77: TABLE OF CONTENTS(continued)Page- i
- Page 78 and 79: TABLE OF CONTENTS(continued)PageART
- Page 80 and 81: TABLE OF CONTENTS(continued)Page28.
- Page 82 and 83: STANDARD LARGE GENERATOR INTERCONNE
- Page 84 and 85: Confidential Information shall mean
- Page 86 and 87: taxing authority or power; provided
- Page 88 and 89: Joint Operating Committee shall be
- Page 90 and 91: usiness relationship between Interc
- Page 92 and 93: 2.3.4 2.3.3 Notwithstanding Article
- Page 94 and 95: 4.1.1.2 Transmission Delivery Servi
- Page 96 and 97: Customer's Large Generating Facilit
- Page 98 and 99: Milestones; Transmission Provider s
- Page 100 and 101: (11) Interconnection Customer shall
- Page 102 and 103: time, request a progress report fro
- Page 104 and 105: normal operation of the Granting Pa
- Page 106 and 107: epresentation in clause (iii), abov
- Page 110 and 111: 5.17.9 Taxes Other Than Income Taxe
- Page 112 and 113: 6.3 Right to Observe Testing. Each
- Page 114 and 115: 8.2 Remote Terminal Unit. Prior to
- Page 116 and 117: 9.6.2.1 Governors and Regulators. W
- Page 118 and 119: The following provisions shall appl
- Page 120 and 121: with the protective requirements of
- Page 122 and 123: operating, maintaining, repairing,
- Page 124 and 125: if any, created by the Network Upgr
- Page 126 and 127: esolution of such dispute. If Inter
- Page 128 and 129: 13.6 Interconnection Customer Autho
- Page 130 and 131: Breach, the non-breaching Party sha
- Page 132 and 133: 18.3.1 Employers' Liability and Wor
- Page 134 and 135: Customer shall have the right to as
- Page 136 and 137: waiver by either Party or any other
- Page 138 and 139: Article 23Article 23. . Environment
- Page 140 and 141: with the provisions of this LGIASGI
- Page 142 and 143: usiness or financial relationships
- Page 144 and 145: 29.1.5 Ensure that information is b
- Page 146 and 147: LGIA shall limit the rights of the
- Page 148 and 149: Appendix B to LGIASGIAMilestones- 6
- Page 150 and 151: Appendix D to LGIASGIASecurity Arra
- Page 152 and 153: Appendix FE to LGIASGIAAddresses fo
- Page 154 and 155: Section IV of Annex A thereof, and,
- Page 156 and 157: Appendix G to SGIADispute Resolutio
transferred by Interconnection Customer to <strong>Transmission</strong> Provider under theterms of this LGIA is not subject to federal income taxation, (b) any legislativechange or administrative announcement, notice, ruling or other determinationmakes it reasonably clear to <strong>Transmission</strong> Provider in good faith that anyamount paid or the value of any property transferred by InterconnectionCustomer to <strong>Transmission</strong> Provider under the terms of this LGIA is not taxableto <strong>Transmission</strong> Provider, (c) any abatement, appeal, protest, or other contestresults in a determination that any payments or transfers made byInterconnection Customer to <strong>Transmission</strong> Provider are not subject to federalincome tax, or (d) if <strong>Transmission</strong> Provider receives a refund from any taxingauthority for any overpayment of tax attributable to any payment or propertytransfer made by Interconnection Customer to <strong>Transmission</strong> Provider pursuantto this LGIA, <strong>Transmission</strong> Provider shall promptly refund to InterconnectionCustomer the following:(i)(ii)(iii)any payment made by Interconnection Customer under thisArticle 5.17 for taxes that is attributable to the amount determinedto be non-taxable, together with interest thereon,on any amounts paid by Interconnection Customer to <strong>Transmission</strong>Provider for such taxes which <strong>Transmission</strong> Provider did notsubmit to the taxing authority, calculated in accordance with themethodology set forth in FERC's regulations at 18 CFR§35.19a(a)(2)(ii) from the date payment was made byInterconnection Customer to the date <strong>Transmission</strong> Providerrefunds such payment to Interconnection Customer, andwith respect to any such taxes paid by <strong>Transmission</strong> Provider, anyrefund or credit <strong>Transmission</strong> Provider receives or to which it maybe entitled from any Governmental Authority, interest (or thatportion thereof attributable to the payment described in clause (i),above) owed to <strong>Transmission</strong> Provider for such overpayment oftaxes (including any reduction in interest otherwise payable by<strong>Transmission</strong> Provider to any Governmental Authority resultingfrom an offset or credit); provided, however, that <strong>Transmission</strong>Provider will remit such amount promptly to InterconnectionCustomer only after and to the extent that <strong>Transmission</strong> Providerhas received a tax refund, credit or offset from any GovernmentalAuthority for any applicable overpayment of income tax related to<strong>Transmission</strong> Provider’s Interconnection Facilities.The intent of this provision is to leave the Parties, to the extent practicable, inthe event that no taxes are due with respect to any payment for InterconnectionFacilities and Network Upgrades hereunder, in the same position they wouldhave been in had no such tax payments been made.- 28 -DM_VAN/<strong>BC</strong>T0007-<strong>BC</strong>T00129/6206155.10
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