CURRICULUM VITAE HUGH W. JOHNSON



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CURRICULUM VITAE HUGH W. JOHNSON Residence: Position: Calgary, Alberta Partner of Stephen Johnson, Chartered Accountants, and formerly a partner of Deloitte Haskins & Sells (now Deloitte & Touche), Chartered Accountants. Education: Bachelor of Commerce, University of Calgary, 1970. Professional Member of the Institute of Chartered Accountants of Alberta since 1972. Designation: Designated specialist in investigative and forensic accounting (2002) Other Member of Canadian Tax Foundation since 1976. Memberships: Experience: Actively engaged in the practice of public accounting as a chartered accountant in the Province of Alberta since 1972. Consultant with respect to an Inquiry respecting the Accounting for Income Tax on Utility Income in 1977 and 1978, held by the Public Utilities Board of Alberta. Consultant to certain oil and gas producers in the preparation of responses to the review and rehearing applications of NOVA Corporation of Alberta (formerly Alberta Gas Trunk Line Company Limited) to the Public Utilities Board of Alberta in 1978. Consultant to the Canadian Association of Petroleum Producers (formerly the Canadian Petroleum Association) with respect to the appropriate method of accounting for income taxes for TransCanada PipeLines Limited in 1978, 1979 and 1980. Consultant to the Canadian Association of Petroleum Producers (formerly the Canadian Petroleum Association) with respect to interventions in hearings held before the National Energy Board on tolls applications of TransCanada PipeLines Limited (1978, 1979, 1980, 1981, 1982, 1984, 1985, 1986, 1987, 1988, 1989, 1991, 1992, 1994 and 1995), Westcoast Energy Inc. (1979, 1980, 1981, 1983, 1984, 1986, 1987, 1989, 1990, 1992, 1993 and 1995) and Trans Québec & Maritimes Pipeline Inc. (1983 and 1984). 1

Consultant to the Alberta Petroleum Marketing Commission with respect to its intervention in a hearing held before the National Energy Board on an application by Foothills Pipe Lines Ltd. (1982). Consultant to a group of oil producers in respect to their intervention in a hearing held by the National Energy Board on an application by Inter-Provincial Pipe Line Limited (1983). Consultant to various groups of industrial and/or municipal intervenors in hearings held by the British Columbia Utilities Commission on applications by Inland Natural Gas Co. Ltd. (1982, 1983 and 1984), Pacific Northern Gas Ltd. (1982, 1991 and 1992), West Kootenay Light & Power Company Limited (1984) and Columbia Natural Gas Limited (1984). Consultant with respect to various interventions by The City of Calgary before the Canadian Radio-television and Telecommunications Commission. Consultant with respect to various interventions by The City of Calgary and the City of Edmonton before the Public Utilities Board of Alberta. Consultant for the Province of New Brunswick with respect to applications by Maritimes and Northeast Pipeline Project for lateral facilities (1998 and 1999) and pipeline expansion (2002). Consultant for the Province of New Brunswick with respect to an application by Imperial Oil Resources Limited for a gas export license (1999). Consultant for the Province of New Brunswick with respect to an application by Enbridge Gas New Brunswick Inc. for an order fixing just and reasonable rates and tariff for the distribution of natural gas and for customer services. (2000). Witness before the National Energy Board in the matters of an appropriate method of regulation for Westcoast Transmission Company Limited (1981 and 1984), TransCanada PipeLines Limited (1981) and Trans Québec & Maritimes Pipeline Inc. (1983). Witness before the National Energy Board in the matter of an appropriate method of accounting for income taxes by TransCanada PipeLines Limited (1982), Trans Quebec & Maritimes Pipeline Inc. (1983), Westcoast Transmission Company Limited (1983) and Trans Mountain Pipe Line Company Ltd. (1993). Witness before the British Columbia Utilities Commission in the matter of an appropriate method of accounting for income taxes by Inland Natural Gas Co. Ltd. and Columbia Natural Gas Limited 2

(1982), West Kootenay Light & Power Company Limited (1984) and Pacific Northern Gas Ltd. (1985). Witness before the Ontario Energy Board in the matter of an appropriate method of accounting for income taxes for Union Gas Limited (1983). Witness before the Régie de l'electricite et du Gaz in the matter of appropriate methods of cost allocation for gas utilities in Quebec (1985). Witness before the National Energy Board with respect to matters of toll design for Westcoast Transmission Company Limited (1986). Witness before the Public Utility Review Commission of Saskatchewan with respect to matters relating to a gas cost adjustment mechanism for Saskatchewan Power Corporation (1986) and on a rate design for Saskatchewan Power Corporation (1987). Witness before the National Energy Board in the matter of the availability of services on TransCanada PipeLines Limited (1986), the tolls of TransCanada PipeLines Limited (1987, 1988/89, 1991, 1992, 1993 and 1995) and the tolls of Westcoast Energy Inc. (1987, 1989, 1990, 1992, 1993 and 1995). Witness before the National Energy Board in the matter of facilities applications by TransCanada PipeLines Limited (1989, 1990 and 1998). Witness before the Public Utilities Board of Alberta with respect to deferred gas accounting (1990), cost allocation and rate design matters (1991) for Canadian Western Natural Gas Company Limited. Witness before the Public Utilities Board of Alberta with respect to the appropriate method of accounting for income taxes for Canadian Western Natural Gas Company Limited, Alberta Power Limited and TransAlta Utilities Corporation (1991) and before the Alberta Energy and Utilities Board with respect to Alberta Power Limited and TransAlta Utilities Corporation (1996). Witness before the National Energy Board in the matter of an appropriate method of accounting for income taxes by Interprovincial Pipe Line Inc. and accounting treatments in respect to the Montreal Extension of Interprovincial Pipe Line Inc. (1992). Witness before the Canadian Radio-Television and Telecommunications Commission with respect to the appropriate treatment of additional tax deductions arising from the privatization of AGT Limited and the appropriate method of accounting for income taxes (1993). Witness before the Public Utilities Board of Alberta with respect to an application for interim rates on Peace Pipe Line Ltd. (1993). 3

Witness before the British Columbia Utilities Commission with respect to the calculation of returns and the treatment of rate stabilization under the special direction to the Commission relating to B.C. Hydro and Power Authority (1993). Witness before the Natural Resources Conservation Board of Alberta with respect to an application by Chem-Security (Alberta) Ltd. (1994). Witness before the Alberta Energy and Utilities Board with respect to the tolls of Nova Gas Transmission Ltd. (1995). Witness before the National Energy Board in the matter of an appropriate method of dealing with the deferred taxes of Foothills Pipe Lines Ltd. (1995). Witness before the Deputy Comptroller of Water Rights of British Columbia with respect to the determination of rate base, capital structure and return on equity of the Greater Victoria Water District (1996). Witness before the National Energy Board with respect to an abandonment application by Manito Pipelines Ltd. (1996). Witness before the Alberta Energy and Utilities Board with respect to a load retention rate application by Nova Gas Transmission Ltd. (1997). Witness before the Joint Public Review Panel and the National Energy Board with respect to the proposed toll design and treatment of laterals on the Maritimes & Northeast Pipeline Project (1997). Witness before the National Energy Board with respect to toll design and cost of service for the Interprovincial Pipe Line Inc. Line 9 Reversal Project (1997). Submitted evidence to the Canadian Radio-Television and Telecommunications Commission in its proceeding on the implementation of price cap regulation with respect to the appropriate treatment of additional tax deductions arising from the privatization of MTS Netcom Inc. and on the appropriateness of changes in accounting policies and procedures by Telus Communications Inc. (1997). Submitted evidence to the Canadian Radio-Television and Telecommunications Commission in its proceeding respect to MTS Communications Inc. Proposed Mechanism to Recover Future Income Tax (1998) and witness before Canadian Radio-Television and Telecommunications Commission the regarding the Recovery of Income Tax Expense 2000 and 2001 of MTS Communications Inc. (2001) 4

Submitted evidence to the Ontario Energy Board with respect to the transfer of ancillary businesses from Union Gas Limited to an affiliated company. Submitted evidence to the Régie de l Énergie with respect to the Incentive Mechanism proposed by Société en Commandite Gaz Métropolitain. (1998) Witness before the National Energy Board in the facilities application of Alliance Pipeline Limited Partnership. Witness before the Alberta Energy and Utilities Board with respect to an application by Canadian Western Natural Gas Company Limited respecting 1997 and 1998 revenue requirement and rate design, and an application by TransAlta Utilities Corporation respecting 1999 and 2000 revenue requirement (1999). Witness before the National Energy Board with respect to an Application of Maritimes & Northeast Pipeline for final tolls, respecting provincial discounts (2000), and the definition of the proposed Northwest Facilities (2001). Witness before the Ontario Energy Board with respect to an Application of Union Gas Limited approving rates for the sale, distribution, transmission and storage of gas in accordance with a performancebased rate mechanism, respecting the performance-based rate mechanism (2000). Witness before the Alberta Energy and Utilities Board with respect to TransAlta Utilities Limited, ATCO Electric Ltd. and EPCOR Transmission Inc. relating to their transmission revenue requirements for 2001 and or 2002 (2000). Witness before the Alberta Energy and Utilities Board with respect to ATCO Gas and Pipelines Ltd. regarding the appropriate gas cost recovery rate ( GCRR ), GCRR methodology, Natural Gas Rate Unbundling, the appropriate revenue requirement for ATCO Gas(South) and ATCO Pipelines (South) (2001),and the ATCO Affiliate Transaction proceeding (2001). Witness before the Alberta Energy and Utilities Board with respect to TransAlta Utilities Limited proposed sale of electric transmission facilities to AltaLink Management Ltd (2001). Witness before the Alberta Energy and Utilities Board with respect to an application by ATCO Gas and Pipelines Ltd, Carbon Storage Transfer proceeding (2002). 5

Witness before the National Energy Board with the procedures for shortterm export orders and an application by TransCanada PipeLines Limited to change its rate of return. (2002) Witness before the Alberta Energy and Utilities Board with respect the appropriate revenue requirement in AltaLink L.P., ATCO Gas, ATCO Pipelines and the ATCO Electric proceedings (2003). Witness before the Alberta Energy and Utilities Board with respect to a request by ATCO Gas and Pipelines Ltd. and ATCO Electric Ltd. to transfer their default and regulated rate supply functions to Direct Energy Marketing Limited, a request by Direct Energy Marketing Limited for regulated rates, and a request by ATCO Gas for unbundled rates (2003). Witness before the Alberta Energy and Utilities Board with respect to generic cost of capital for gas and electric utilities (2004). Witness before the British Columbia Utilities Commission with respect to the accounting treatment of asset retirement obligations and site restoration and retirement costs of B.C. Hydro and Power Corporation. (2004) Witness before the Alberta Energy and Utilities Board with respect the appropriate revenue requirement for AltaLink L.P. (2004). Witness before the National Energy Board with respect to the appropriate capital structure for TransCanada PipeLines Limited s mainline transmission system. (2005). Witness before the Alberta Energy and Utilities Board with respect the appropriate revenue requirement ATCO Gas. (2005). Witness before the Ontario Energy Board with respect to corporate cost allocations of Enbridge Gas Distribution Inc. (2005) Witness before the Alberta Energy and Utilities Board with respect to a common carrier application. (2005) Witness before the Alberta Energy and Utilities Board with respect to an Application with respect to the appropriate use of ATCO Gas Carbon storage field for the 2005/2006 storage year. (2006) Witness before the Alberta Energy and Utilities Board with respect to an Application by ATCO Gas with respect to Retailer Service and Gas Utility Act Compliance. (2006) Witness before the Alberta Energy and Utilities Board with respect to an Application by ATCO Gas with respect to rate design and rates for 2007. (2006) 6

Curriculum Vitae M. Greg Matwichuk Residence: Position: Calgary, Alberta. Partner of Stephen Johnson, Chartered Accountants. Education: Bachelor of Commerce, University of Toronto, 1984. Professional Affiliation: Member of the Institute of Chartered Accountants of Alberta, (1991-Present) Member of the Institute of Chartered Accountants of Yukon Territory (1994 Present) Member of the Institute of Chartered Accountants of Ontario (1987 1991) Volunteer Activities: Board Member (Chair) TD Bank Friends of the Environment Foundation (2000 Present) Board Member CentrePoint (2001 2007) Advisory Committee (Chair) The Calgary Foundation (1998-2004) Board Member Calgary Area Outdoor Council (1997-2001) Charter Board Member Calgary Community Lottery Board (1998-2000) Advisory Committee Technology Assistance Project (1998-2000) Coach Basketball and Baseball (1999 present) Professional Engagements: Actively engaged in the practice of public accounting as a chartered accountant. Consultant to the City of Calgary regarding benchmarking of Information Technology services and Customer Care and Billing Services received by various ATCO utilities coordinating a utility customer group in a collaborative process, drafting terms of reference, request for proposal, consultant selection, drafting various agreements and assisting in getting the benchmark process underway. Consultant to The City of Calgary regarding the Review of Price Cap Framework for local telephone service in Canada, including written evidence and oral testimony before the CRTC with respect to the appropriate design of the third price cap regime for 2007 and beyond. Consultant to Industrial Power Consumers Association of Alberta regarding Uniform System of Accounts and Minimum Filing Requirements for regulated utilities in Alberta. Consultant to a large municipal utility regarding costing and rate design of a utility locate services for 2006 and subsequent years. Consultant to the Industrial Power Consumers Association of Alberta with respect to a successful negotiated settlement with Fortis Alberta Inc. 2006/2007 General Rate Application. Consultant to Customer Groups in Alberta regarding benchmarking the costs of customer care & billing services received by Direct Energy Regulated Services from ATCO ITBS. Consultant to Consumers Association of Canada (Manitoba)/Manitoba Society of Seniors ( CAC/MSOS ) in 2005 regarding a General Rate Application by Centra Gas Manitoba Inc. ( Centra ) for the 2005/06 and 2006/07 test years with respect to whether gas and electric ratepayers have been held harmless as a result of the acquisition of Centra by Manitoba Hydro 1

( MH ) and whether there is a need to transfer amounts from one utility to another, the amount of transfer, if any, and the appropriate regulatory treatment, including written evidence and oral testimony regarding potential impact on Centra s requested revenue requirement. Consultant to the Vulnerable Energy Consumers Coalition in Ontario in the Ontario Energy Board proceeding regarding the preparation of a handbook for electricity distribution rate applications including written evidence and oral testimony with respect to appropriate carrying cost methodology and rates for construction work-in-progress and certain prescribed deferral accounts. Consultant to the City of Calgary regarding advice with respect to a Need Application for a 500kV Transmission Line between Calgary and Edmonton from the Alberta Electric System Operator ( AESO ). Consultant to The City of Calgary regarding a combined General Tariff Application ( GTA ) of AltaLink LP Transmission Facility Owner ( TFO ) and TransAlta Utilities Corporation ( TransAlta ) TFO for the test years 2004-2007, including written evidence and testimony before the Alberta Energy and Utilities Board ( AEUB ) regarding various revenue requirement matters, benchmarks for O&M and other matters including enhancements to the regulatory process. Consultant to The City of Calgary in 2004 regarding advice with respect to the AESO 2004 Phase I GTA. Consultant to The City of Calgary in 2004 and 2003 regarding advice and participation in the collaborative process for ATCO I-Tek IT Benchmarking Terms of Reference pursuant to AEUB decisions regarding ATCO I-Tek Master Services Agreements ( MSA ). Consultant to The City of Calgary in 2004 regarding the ATCO Gas, ATCO Electric and ATCO Pipelines Executive Compensation Review. Consultant to The City of Calgary in 2004 regarding the AESO 2004 GTA AESO Own Costs in a collaborative effort with other parties. Consultant to The City of Calgary in 2004 regarding the Application by 3057246 Nova Scotia Company and TE-TAU, Inc. for relief from Section 101(2) under the Public Utilities Board Act. Consultant to The City of Calgary in 2003 regarding EPCOR Transmission Inc. 2003 2005 GTA. Together with other parties, negotiated a settlement for Transmission Facility Owner ( TFO ) tariffs for the 2003-2004 test period. Consultant to The City of Calgary in 2003 regarding Direct Energy Regulated Services Gas Default Rate Tariff and Electricity Regulated Rate Tariff Application for 2003 and 2004, including written evidence and oral testimony before the AEUB regarding various elements of revenue requirement and related regulatory matters. Consultant to The City of Calgary in 2003 regarding ATCO Sale of Retail Assets to Direct Energy Marketing Limited, including written evidence and oral testimony before the AEUB regarding the regulatory impact on ratepayers of the proposed sale and recommendations of safeguards. Consultant to The City of Calgary in 2003 regarding ATCO I-Tek, an unregulated affiliate and its MSA with the regulated ATCO Utilities ATCO Electric, ATCO Gas and ATCO Pipelines for certain Information Technology services, including oral testimony before the AEUB regarding the regulatory impact of the proposed MSA and the benchmarking process in estimating the fair market value of transactions between the regulated ATCO Utilities and its unregulated 2

affiliate. Consultant to CAC/MSOS in 2003 regarding a General Rate Application by Centra for the 2003/04 test year with respect to the integration of Centra and MH arising out of a previous purchase of Centra by MH, including written evidence and oral testimony regarding potential impact on Centra s revenue requirement resulting from the purchase and integration. Consultant to The City of Calgary regarding ATCO Electric Ltd. TFO GTA for the test years 2003 to 2004, including written evidence and oral testimony before the AEUB regarding various revenue requirement matters, risk analysis regarding capital structure and other matters including enhancements to the regulatory process. Consultant to The City of Calgary regarding a combined GTA of AltaLink LP TFO and TransAlta Utilities Corporation ( TransAlta ) TFO for the test years 2002/03 to 2003/04, including written evidence and testimony before the AEUB regarding various revenue requirement matters, risk analysis regarding capital structure and other matters including enhancements to the regulatory process. Consultant to a major oil company in 2003 regarding the financial impact of pipeline tolls on refinery investment. Consultant to The City of Calgary regarding TransAlta TFO GTA finalization interim tariff for the stub year January 1 to April 29, 2002, including written evidence and testimony before the AEUB regarding appropriate return on equity for the stub period and various revenue requirement matters. Consultant to The City of Calgary regarding a 2002 application by Bell Canada and related incumbent telephone companies, before the Canadian Radio-television Telecommunications Commission ( CRTC ), to use after-tax weighted average cost of capital in the costing of services provided by incumbents to competitor companies. Consultant to The City of Calgary in drafting a submission to the Governor in Council in response to a Petition by AT&T Canada Corp. in 2002 to amend a CRTC decision regarding the costing of services provided by incumbent telephone companies to competitors. Consultant to The City of Calgary regarding various regulatory policy matters in 2002 including Performance Based Regulation, Service Quality and Reliability Plans and industry restructuring. Consultant to CAC/MSOS in 2002 regarding and application by MH and Centra with respect to the integration of Centra and MH rising out of a previous purchase of Centra by MH, including written evidence and oral testimony regarding the potential impact on Centra s revenue requirement resulting from the purchase and integration. Consultant to The City of Calgary acting as adviser and negotiator in the settlement of the ESBI Alberta Ltd. Phase I 2002 GTA for the Transmission Administrator. Consultant to The City of Calgary regarding the Review of Price Cap regulation for local telephone service in Canada, including written evidence and oral testimony before the CRTC with respect to the appropriate design of the second price cap regime for 2002 and beyond. Consultant to the Alberta Physiotherapy Association with respect to service costing and rate setting matters before the Workers Compensation Board and Alberta Health Care for 2002. Consultant to The City of Calgary regarding an application by AltaLink Management LP, TransAlta and TransAlta Energy Corporation for the approval of the sale of TransAlta 3

transmission assets to AltaLink, including written evidence and oral testimony before the AEUB regarding potential harm to customers and oral testimony regarding code of conduct. Consultant to Husky Energy Inc. regarding the Pembina Pipelines/Plateau Pipeline application to the British Columbia Utilities Commission for permanent tolls and suspension of service, including written evidence and oral testimony with respect to just and reasonable tolls for 2000 and 2001. Consultant to The City of Calgary regarding an application by EPCOR Transmission Inc. in 2001 for a Code of Conduct including written evidence. Proceeding was suspended. Consultant to The City of Calgary regarding an application by UtiliCorp Networks Canada (Alberta) Ltd. for the collection of a loss on the sale of its High River Facility in 2001, including written evidence with respect to appropriate regulatory treatment of the proposed loss. Consultant to Plains Marketing Canada LLP regarding tolls and various regulatory matters in a proceeding with respect to the Milk River Pipeline before the National Energy Board ( NEB ) in 2001. Consultant to Roy-L Canadian Fuels Co. Ltd. regarding the TransNorthern Pipelines Inc. application to the NEB for a Suspension of Service of the Don Valley Lateral in 2000. Consultant to The City of Calgary regarding the Transmission Administrator 2001 Tariff Application of ESBI Alberta Ltd. Consultant to The City of Calgary regarding the negotiated settlement of ATCO TFO 2001-2002 Tariff, including oral testimony, before the AEUB, in favor of a settlement. Consultant to The City of Calgary regarding TransAlta TFO and EPCOR Transmission Inc. ( ETI ) 2001 and 2001-2002 Tariff Applications, respectively, including oral testimony, before the AEUB, opposing the proposed contested settlements. Consultant to The City of Calgary including providing written evidence regarding Performance Based Regulation ( PBR ) with respect to ETI s original 2001-2005 PBR application which was subsequently withdrawn by ETI. Consultant to various companies regarding regulatory matters as they relate to acquisitions and subsidiaries (1999-2001). Consultant to Alliance Pipeline Limited Partnership regarding 2000 filings with the NEB and the Federal Energy Regulatory Commission. Consultant regarding the purchase of TransAlta s electric distribution system in Alberta in 2000. Consultant to The City of Calgary with respect to 1999 ATCO Gas negotiations. Consultant to Alberta Newsprint Company and Millar Western Forest Products Ltd. regarding the rate design of TransAlta in 2000. Consultant to The City of Calgary with respect to an appeal before the Alberta Court of Appeal regarding the approval by the AEUB of the Independent Assessment Team for Power Purchase Agreements. Consultant to The City of Calgary with respect to ATCO Electric Review and Variance application before the AEUB regarding the proposal of the Independent Assessment Team for 4

Power Purchase Agreements in 1999 and 2000. Consultant to Chemi-Thermo Mechanical Pulp and Newsprint Producers with respect to a Review and Variance application before the AEUB regarding the rate design of TransAlta in 1999 and 2000. Consultant to certain corporations regarding the potential purchase of generating units from an existing public utility in 1999 and 2000. Consultant to The City of Calgary with respect to the 1999 IAT process, the development of the Power Purchase Arrangements and the auction design. Consultant to the Industrial Gas Users Association of Ontario with respect to the Enbridge Consumers Gas 2000 Test Year Rate Case. Consultant to CAC/MSOS with respect to various gas LDC matters: 2001 Centra Gas Manitoba Inc. ( CGMI ) Cost of Gas 2001 CGMI Requirements & timing for Revenue Requirement Hearing 2000 CGMI Primary Gas Rates 2000 Swan Valley Gas Corporation Gasification Project 2000 CGMI Interlake Gas Expansion 1999 CGMI Primary Gas Rate Management Proposals 1999 CGMI Western Transportation Service 1999 CGMI Price Risk Management Application 1999 CGMI Information Technology Hearing - CGMI s proposal for a Customer Information System 1999 Purchase of CGMI by Manitoba Hydro 1998, 1999 and 2000 CGMI Gas Cost Hearings 1998 CGMI Rural Expansion Feasibility 1998 CGMI Rural Expansion Proceedings 1995 and 1997 CGMI Purchase Gas Variance Accounts 1993, 1995, 1997 and 1998 CGMI General Rate Applications Consultant to ENMAX Corporation with respect to the 1999/2000 Electric Utilities GTAs (ATCO Electric, EPCOR, TransAlta). Consultant to The City of Calgary with respect to the 1999 ATCO Gas Re-organization Application. Consultant to The City of Calgary with respect to the 1996 Electric Utilities GTA (negotiations and litigation support regarding Alberta Power limited, Edmonton Power and TransAlta). Consultant to The City of Calgary with respect to the negotiations for regulations for removal of generating units from regulated service in Alberta (1995 to 1996). Consultant to The City of Calgary with respect to various telecommunications matters before the CRTC: Implementation of Price Cap (1997) including co-authored written evidence to the CRTC on the appropriateness of changes in accounting policies and procedures by TELUS Communications Inc. Local Service Pricing Options (1996) 1996 Contribution Charges AGT Introduction of Provincial Emergency 9-1-1 Service (1996) Price Cap Regulation (1996) 5

Local Network Interconnection and Unbundling (1995 to 1996) Phase II Costing (1995-1996) Local Number Portability (1995-1996) AGT Revenue Requirement Applications (1996, 1993 and 1992) AGT Application for Rate Restructuring (1995) Contribution Regime in Alberta (1995) Implementation of Regulatory Framework (1995) Customer balloting to select a Long Distance Service Provider (1994) De-Averaged Per-Minute Contribution Mechanism (1994) Review of Phase III (1993) Review of Regulatory Framework (1992) Unitel Long Distance Application (1992) Consultant to Manalta Coal Ltd. with respect to deregulation of electric industry in Alberta (1996, 1997). Consultant to The City of Calgary with respect to the 1991 Adjustment/1993 Forecast, 1991 Adjustment/1994 Forecast, 1993 Adjusment/1995 Forecast, 1994 Adjustment and 1995 Adjustment Electric Energy Marketing Act applications. Consultant to the Alberta Physiotherapy Association with respect to service costing and rate setting matters before the Workers Compensation Board and Alberta Health Care (1994 to 1995). Consultant to Natural Resources Conservation Board staff with respect to regulatory treatment of Swan Hills Waste Treatment Centre (1994). Consultant to certain spirit and wine producers with respect to taxation amendments by the Alberta Liquor Control Board (1994). Consultant to The City of Calgary with respect to an application by TransAlta to recover amounts related to unbilled revenue (1994). Consultant to The City of Calgary with respect to expedited proceedings for the purposes of setting rates for TransAlta and Alberta Power Limited for 1993. Consultant to The City of Calgary with respect to 1991/92 General Rate Applications of TransAlta and Alberta Power Limited. Consultant to the Yukon Utilities Board with respect to General Rate Applications, consultant to Board legal counsel regarding Court of Appeal appearance and various other regulatory matters (1992 to 1997). Consultant to the Yukon Utilities Board in assisting in analysis of a Cost of Service Application by the Yukon Electrical Company Limited and Yukon Energy Corporation (1992). Consultant to the Northwest Territories Public Utilities Board with respect to General Rate Applications and various other regulatory matters (1991 to 1993). Audit manager and consultant with Ernst and Young, Chartered Accountants (previously Clarkson Gordon), Toronto, Ontario (1988 to 1991): Clients included a large Eastern Canadian electric utility, an number of publicly traded companies in the mining and manufacturing sectors, large pension plans, a large Japanese bank and a variety of charitable organizations, as well as 6

enterprises in the broadcasting and heath care sectors Consultant to the Central Electrical Generating Board in the U.K. advising on long term pricing agreements for nuclear fuel Senior staff accountant and staff accountant (1984 to 1988) 7

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