Tolls, Tariffs and Accounting (Gas and Oil)

Regulations

• Toll Information Regulations (SOR/79-319)
• Gas Pipeline Uniform Accounting Regulations (SOR/83-190)
  • Regulations Amending Certain Regulations Made Under the National Energy Board Act (Miscellaneous Program) (SOR/2020-50)
  • Regulations Amending Certain Regulations Made Under the National Energy Board Act (SOR/2020-51)
• Oil Pipeline Uniform Accounting Regulations (CRC/1058)
  • Regulations Amending Certain Regulations Made Under the National Energy Board Act (Miscellaneous Program) (SOR/2020-50)
  • Regulations Amending Certain Regulations Made Under the National Energy Board Act (SOR/2020-51)

Related Orders

• National Energy Board Order No. MO-62-69 (CRC/1055)

Guidance

• Guidelines for Negotiated Settlements of Traffic, Tolls and Tariffs in Regulatory Documents for additional information [Folder 157025]
• Memorandum of Guidance – Retention of Accounting Records by Group 1 Companies Pursuant to Gas/Oil Uniform Accounting Regulations[PDF 97 KB] (1994-11-30)
• Financial Regulation of Group 2 Pipeline Companies – The financial regulatory requirements of Group 2 companies are outlined in this letter (2020-07-10)
• Financial Regulatory Audit Policy of the National Energy Board (2010-02-22)

Return on Equity

• Rate of Return on Common Equity (ROE) per Discontinued RH-2-94 Formula for 2022 (2021-12-08) [Filing C16639]
• Rate of Return on Common Equity (ROE) per Discontinued RH-2-94 Formula for 2021 (2021-01-08) [Filing C10823]
• Rate of Return on Common Equity (ROE) per Discontinued RH-2-94 Formula for 2020 (2019-12-10) [Filing C03549]
• Rate of Return on Common Equity (ROE) per Discontinued RH-2-94 Formula for 2019 (2018-12-19) [Filing A96846]
• Rate of Return on Common Equity (ROE) per Discontinued RH-2-94 Formula for 2018 (2017-12-22) [Filing A88877]
• Rate of Return on Common Equity (ROE) per Discontinued RH-2-94 Formula for 2017 (2016-12-22) [Filing A81129]
• Rate of Return on Common Equity (ROE) per Discontinued RH-2-94 Formula for 2016 (2015-12-08) [Filing A74883]
• 2014 Rate of Return on Common Equity (ROE) per Discontinued RH-2-94 Formula [Filing A55792]
• 2013 Rate of Return on Common Equity (ROE) per Discontinued RH-2-94 Formula (2012-12-10) [Filing A49706]
• 2012 Rate of Return on Common Equity (ROE) per Discontinued RH-2-94 Formula [Filing A37437]
• 2011 Rate of Return on Common Equity (ROE) per Discontinued RH-2-94 Formula (2010-11-29) [Filing A27442]
• 2010 Rate of Return on Common Equity (ROE) per Discontinued RH-2-94 Formula (2009-12-11) [Filing A23946]
• Financial Regulation of Pipeline Companies under the Board's Jurisdiction (2009-11-17) [Filing A23677]
• Rate of Return on Common Equity (ROE) for 2009 (2008-12-04) [Filing A20626]
• Rate of Return on Common Equity (ROE) for 2008 (2007-11-29) [Filing A17075]
• Rate of Return on Common Equity (ROE) for 2007 (2006-11-28) [Filing A14109]
• Rate of Return on Common Equity (ROE) for 2006 (2005-12-02) [Filing A10859]
• Rate of Return on Common Equity (ROE) for 2005 (2004-11-25) [Filing A08568]
• Rate of Return on Common Equity (ROE) for 2004 (2003-11-28) [Filing A07089]

Related Documents

• Frequently Asked Questions – Regulations

Date modified:

2021-12-08