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["Alberta",{"$f":"IF('FTD-1'!D8<>\"\",'FTD-1'!D8,\"\")","v":""},{"$f":"IF('FTD-1'!E8<>\"\",'FTD-1'!E8,0)","v":0},{"$f":"IF('FTD-1'!F8<>\"\",'FTD-1'!F8,0)","v":0},{"$f":"IF('FTD-1'!G8<>\"\",'FTD-1'!G8,0)","v":0},{"$f":"IF('FTD-1'!H8<>\"\",'FTD-1'!H8,0)","v":0},{"$f":"IF('FTD-1'!I8<>\"\",'FTD-1'!I8,0)","v":0},{"$f":"IF('FTD-1'!J8<>\"\",'FTD-1'!J8,0)","v":0},{"$f":"IF('FTD-1'!K8<>\"\",'FTD-1'!K8,0)","v":0},{"$f":"IF('FTD-1'!L8<>\"\",'FTD-1'!L8,0)","v":0},{"$f":"IF('FTD-1'!M8<>\"\",'FTD-1'!M8,0)","v":0},{"$f":"IF('FTD-1'!N8<>\"\",'FTD-1'!N8,0)","v":0},{"$f":"IF('FTD-1'!O8<>\"\",'FTD-1'!O8,0)","v":0}]
["British Columbia",{"$f":"IF('FTD-1'!D9<>\"\",'FTD-1'!D9,\"\")","v":""},{"$f":"IF('FTD-1'!E9<>\"\",'FTD-1'!E9,0)","v":0},{"$f":"IF('FTD-1'!F9<>\"\",'FTD-1'!F9,0)","v":0},{"$f":"IF('FTD-1'!G9<>\"\",'FTD-1'!G9,0)","v":0},{"$f":"IF('FTD-1'!H9<>\"\",'FTD-1'!H9,0)","v":0},{"$f":"IF('FTD-1'!I9<>\"\",'FTD-1'!I9,0)","v":0},{"$f":"IF('FTD-1'!J9<>\"\",'FTD-1'!J9,0)","v":0},{"$f":"IF('FTD-1'!K9<>\"\",'FTD-1'!K9,0)","v":0},{"$f":"IF('FTD-1'!L9<>\"\",'FTD-1'!L9,0)","v":0},{"$f":"IF('FTD-1'!M9<>\"\",'FTD-1'!M9,0)","v":0},{"$f":"IF('FTD-1'!N9<>\"\",'FTD-1'!N9,0)","v":0},{"$f":"IF('FTD-1'!O9<>\"\",'FTD-1'!O9,0)","v":0}]
["Manitoba",{"$f":"IF('FTD-1'!D10<>\"\",'FTD-1'!D10,\"\")","v":""},{"$f":"IF('FTD-1'!E10<>\"\",'FTD-1'!E10,0)","v":0},{"$f":"IF('FTD-1'!F10<>\"\",'FTD-1'!F10,0)","v":0},{"$f":"IF('FTD-1'!G10<>\"\",'FTD-1'!G10,0)","v":0},{"$f":"IF('FTD-1'!H10<>\"\",'FTD-1'!H10,0)","v":0},{"$f":"IF('FTD-1'!I10<>\"\",'FTD-1'!I10,0)","v":0},{"$f":"IF('FTD-1'!J10<>\"\",'FTD-1'!J10,0)","v":0},{"$f":"IF('FTD-1'!K10<>\"\",'FTD-1'!K10,0)","v":0},{"$f":"IF('FTD-1'!L10<>\"\",'FTD-1'!L10,0)","v":0},{"$f":"IF('FTD-1'!M10<>\"\",'FTD-1'!M10,0)","v":0},{"$f":"IF('FTD-1'!N10<>\"\",'FTD-1'!N10,0)","v":0},{"$f":"IF('FTD-1'!O10<>\"\",'FTD-1'!O10,0)","v":0}]
["New Brunswick",{"$f":"IF('FTD-1'!D11<>\"\",'FTD-1'!D11,\"\")","v":""},{"$f":"IF('FTD-1'!E11<>\"\",'FTD-1'!E11,0)","v":0},{"$f":"IF('FTD-1'!F11<>\"\",'FTD-1'!F11,0)","v":0},{"$f":"IF('FTD-1'!G11<>\"\",'FTD-1'!G11,0)","v":0},{"$f":"IF('FTD-1'!H11<>\"\",'FTD-1'!H11,0)","v":0},{"$f":"IF('FTD-1'!I11<>\"\",'FTD-1'!I11,0)","v":0},{"$f":"IF('FTD-1'!J11<>\"\",'FTD-1'!J11,0)","v":0},{"$f":"IF('FTD-1'!K11<>\"\",'FTD-1'!K11,0)","v":0},{"$f":"IF('FTD-1'!L11<>\"\",'FTD-1'!L11,0)","v":0},{"$f":"IF('FTD-1'!M11<>\"\",'FTD-1'!M11,0)","v":0},{"$f":"IF('FTD-1'!N11<>\"\",'FTD-1'!N11,0)","v":0},{"$f":"IF('FTD-1'!O11<>\"\",'FTD-1'!O11,0)","v":0}]
["Newfoundland",{"$f":"IF('FTD-1'!D12<>\"\",'FTD-1'!D12,\"\")","v":""},{"$f":"IF('FTD-1'!E12<>\"\",'FTD-1'!E12,0)","v":0},{"$f":"IF('FTD-1'!F12<>\"\",'FTD-1'!F12,0)","v":0},{"$f":"IF('FTD-1'!G12<>\"\",'FTD-1'!G12,0)","v":0},{"$f":"IF('FTD-1'!H12<>\"\",'FTD-1'!H12,0)","v":0},{"$f":"IF('FTD-1'!I12<>\"\",'FTD-1'!I12,0)","v":0},{"$f":"IF('FTD-1'!J12<>\"\",'FTD-1'!J12,0)","v":0},{"$f":"IF('FTD-1'!K12<>\"\",'FTD-1'!K12,0)","v":0},{"$f":"IF('FTD-1'!L12<>\"\",'FTD-1'!L12,0)","v":0},{"$f":"IF('FTD-1'!M12<>\"\",'FTD-1'!M12,0)","v":0},{"$f":"IF('FTD-1'!N12<>\"\",'FTD-1'!N12,0)","v":0},{"$f":"IF('FTD-1'!O12<>\"\",'FTD-1'!O12,0)","v":0}]
["Northwest Territories",{"$f":"IF('FTD-1'!D13<>\"\",'FTD-1'!D13,\"\")","v":""},{"$f":"IF('FTD-1'!E13<>\"\",'FTD-1'!E13,0)","v":0},{"$f":"IF('FTD-1'!F13<>\"\",'FTD-1'!F13,0)","v":0},{"$f":"IF('FTD-1'!G13<>\"\",'FTD-1'!G13,0)","v":0},{"$f":"IF('FTD-1'!H13<>\"\",'FTD-1'!H13,0)","v":0},{"$f":"IF('FTD-1'!I13<>\"\",'FTD-1'!I13,0)","v":0},{"$f":"IF('FTD-1'!J13<>\"\",'FTD-1'!J13,0)","v":0},{"$f":"IF('FTD-1'!K13<>\"\",'FTD-1'!K13,0)","v":0},{"$f":"IF('FTD-1'!L13<>\"\",'FTD-1'!L13,0)","v":0},{"$f":"IF('FTD-1'!M13<>\"\",'FTD-1'!M13,0)","v":0},{"$f":"IF('FTD-1'!N13<>\"\",'FTD-1'!N13,0)","v":0},{"$f":"IF('FTD-1'!O13<>\"\",'FTD-1'!O13,0)","v":0}]
["Nova Scotia",{"$f":"IF('FTD-1'!D14<>\"\",'FTD-1'!D14,\"\")","v":""},{"$f":"IF('FTD-1'!E14<>\"\",'FTD-1'!E14,0)","v":0},{"$f":"IF('FTD-1'!F14<>\"\",'FTD-1'!F14,0)","v":0},{"$f":"IF('FTD-1'!G14<>\"\",'FTD-1'!G14,0)","v":0},{"$f":"IF('FTD-1'!H14<>\"\",'FTD-1'!H14,0)","v":0},{"$f":"IF('FTD-1'!I14<>\"\",'FTD-1'!I14,0)","v":0},{"$f":"IF('FTD-1'!J14<>\"\",'FTD-1'!J14,0)","v":0},{"$f":"IF('FTD-1'!K14<>\"\",'FTD-1'!K14,0)","v":0},{"$f":"IF('FTD-1'!L14<>\"\",'FTD-1'!L14,0)","v":0},{"$f":"IF('FTD-1'!M14<>\"\",'FTD-1'!M14,0)","v":0},{"$f":"IF('FTD-1'!N14<>\"\",'FTD-1'!N14,0)","v":0},{"$f":"IF('FTD-1'!O14<>\"\",'FTD-1'!O14,0)","v":0}]
["Nunavut",{"$f":"IF('FTD-1'!D15<>\"\",'FTD-1'!D15,\"\")","v":""},{"$f":"IF('FTD-1'!E15<>\"\",'FTD-1'!E15,0)","v":0},{"$f":"IF('FTD-1'!F15<>\"\",'FTD-1'!F15,0)","v":0},{"$f":"IF('FTD-1'!G15<>\"\",'FTD-1'!G15,0)","v":0},{"$f":"IF('FTD-1'!H15<>\"\",'FTD-1'!H15,0)","v":0},{"$f":"IF('FTD-1'!I15<>\"\",'FTD-1'!I15,0)","v":0},{"$f":"IF('FTD-1'!J15<>\"\",'FTD-1'!J15,0)","v":0},{"$f":"IF('FTD-1'!K15<>\"\",'FTD-1'!K15,0)","v":0},{"$f":"IF('FTD-1'!L15<>\"\",'FTD-1'!L15,0)","v":0},{"$f":"IF('FTD-1'!M15<>\"\",'FTD-1'!M15,0)","v":0},{"$f":"IF('FTD-1'!N15<>\"\",'FTD-1'!N15,0)","v":0},{"$f":"IF('FTD-1'!O15<>\"\",'FTD-1'!O15,0)","v":0}]
["Ontario",{"$f":"IF('FTD-1'!D16<>\"\",'FTD-1'!D16,\"\")","v":""},{"$f":"IF('FTD-1'!E16<>\"\",'FTD-1'!E16,0)","v":0},{"$f":"IF('FTD-1'!F16<>\"\",'FTD-1'!F16,0)","v":0},{"$f":"IF('FTD-1'!G16<>\"\",'FTD-1'!G16,0)","v":0},{"$f":"IF('FTD-1'!H16<>\"\",'FTD-1'!H16,0)","v":0},{"$f":"IF('FTD-1'!I16<>\"\",'FTD-1'!I16,0)","v":0},{"$f":"IF('FTD-1'!J16<>\"\",'FTD-1'!J16,0)","v":0},{"$f":"IF('FTD-1'!K16<>\"\",'FTD-1'!K16,0)","v":0},{"$f":"IF('FTD-1'!L16<>\"\",'FTD-1'!L16,0)","v":0},{"$f":"IF('FTD-1'!M16<>\"\",'FTD-1'!M16,0)","v":0},{"$f":"IF('FTD-1'!N16<>\"\",'FTD-1'!N16,0)","v":0},{"$f":"IF('FTD-1'!O16<>\"\",'FTD-1'!O16,0)","v":0}]
["Prince Edward Island",{"$f":"IF('FTD-1'!D17<>\"\",'FTD-1'!D17,\"\")","v":""},{"$f":"IF('FTD-1'!E17<>\"\",'FTD-1'!E17,0)","v":0},{"$f":"IF('FTD-1'!F17<>\"\",'FTD-1'!F17,0)","v":0},{"$f":"IF('FTD-1'!G17<>\"\",'FTD-1'!G17,0)","v":0},{"$f":"IF('FTD-1'!H17<>\"\",'FTD-1'!H17,0)","v":0},{"$f":"IF('FTD-1'!I17<>\"\",'FTD-1'!I17,0)","v":0},{"$f":"IF('FTD-1'!J17<>\"\",'FTD-1'!J17,0)","v":0},{"$f":"IF('FTD-1'!K17<>\"\",'FTD-1'!K17,0)","v":0},{"$f":"IF('FTD-1'!L17<>\"\",'FTD-1'!L17,0)","v":0},{"$f":"IF('FTD-1'!M17<>\"\",'FTD-1'!M17,0)","v":0},{"$f":"IF('FTD-1'!N17<>\"\",'FTD-1'!N17,0)","v":0},{"$f":"IF('FTD-1'!O17<>\"\",'FTD-1'!O17,0)","v":0}]
["Quebec",{"$f":"IF('FTD-1'!D18<>\"\",'FTD-1'!D18,\"\")","v":""},{"$f":"IF('FTD-1'!E18<>\"\",'FTD-1'!E18,0)","v":0},{"$f":"IF('FTD-1'!F18<>\"\",'FTD-1'!F18,0)","v":0},{"$f":"IF('FTD-1'!G18<>\"\",'FTD-1'!G18,0)","v":0},{"$f":"IF('FTD-1'!H18<>\"\",'FTD-1'!H18,0)","v":0},{"$f":"IF('FTD-1'!I18<>\"\",'FTD-1'!I18,0)","v":0},{"$f":"IF('FTD-1'!J18<>\"\",'FTD-1'!J18,0)","v":0},{"$f":"IF('FTD-1'!K18<>\"\",'FTD-1'!K18,0)","v":0},{"$f":"IF('FTD-1'!L18<>\"\",'FTD-1'!L18,0)","v":0},{"$f":"IF('FTD-1'!M18<>\"\",'FTD-1'!M18,0)","v":0},{"$f":"IF('FTD-1'!N18<>\"\",'FTD-1'!N18,0)","v":0},{"$f":"IF('FTD-1'!O18<>\"\",'FTD-1'!O18,0)","v":0}]
["Yukon",{"$f":"IF('FTD-1'!D20<>\"\",'FTD-1'!D20,\"\")","v":""},{"$f":"IF('FTD-1'!E20<>\"\",'FTD-1'!E20,0)","v":0},{"$f":"IF('FTD-1'!F20<>\"\",'FTD-1'!F20,0)","v":0},{"$f":"IF('FTD-1'!G20<>\"\",'FTD-1'!G20,0)","v":0},{"$f":"IF('FTD-1'!H20<>\"\",'FTD-1'!H20,0)","v":0},{"$f":"IF('FTD-1'!I20<>\"\",'FTD-1'!I20,0)","v":0},{"$f":"IF('FTD-1'!J20<>\"\",'FTD-1'!J20,0)","v":0},{"$f":"IF('FTD-1'!K20<>\"\",'FTD-1'!K20,0)","v":0},{"$f":"IF('FTD-1'!L20<>\"\",'FTD-1'!L20,0)","v":0},{"$f":"IF('FTD-1'!M20<>\"\",'FTD-1'!M20,0)","v":0},{"$f":"IF('FTD-1'!N20<>\"\",'FTD-1'!N20,0)","v":0},{"$f":"IF('FTD-1'!O20<>\"\",'FTD-1'!O20,0)","v":0}]
["Out of Canada",{"$f":"IF('FTD-1'!D21<>\"\",'FTD-1'!D21,\"\")","v":""},{"$f":"IF('FTD-1'!E21<>\"\",'FTD-1'!E21,0)","v":0},{"$f":"IF('FTD-1'!F21<>\"\",'FTD-1'!F21,0)","v":0},{"$f":"IF('FTD-1'!G21<>\"\",'FTD-1'!G21,0)","v":0},{"$f":"IF('FTD-1'!H21<>\"\",'FTD-1'!H21,0)","v":0},{"$f":"IF('FTD-1'!I21<>\"\",'FTD-1'!I21,0)","v":0},{"$f":"IF('FTD-1'!J21<>\"\",'FTD-1'!J21,0)","v":0},{"$f":"IF('FTD-1'!K21<>\"\",'FTD-1'!K21,0)","v":0},{"$f":"IF('FTD-1'!L21<>\"\",'FTD-1'!L21,0)","v":0},{"$f":"IF('FTD-1'!M21<>\"\",'FTD-1'!M21,0)","v":0},{"$f":"IF('FTD-1'!N21<>\"\",'FTD-1'!N21,0)","v":0},{"$f":"IF('FTD-1'!O21<>\"\",'FTD-1'!O21,0)","v":0}]
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["Spillage",{"$f":"IF('FTD-6'!E8 <> \"\", 'FTD-6'!E8, 0)","v":0},{"$f":"IF('FTD-6'!F8 <> \"\", 'FTD-6'!F8, 0)","v":0},{"$f":"IF('FTD-6'!G8 <> \"\", 'FTD-6'!G8, 0)","v":0},{"$f":"IF('FTD-6'!H8 <> \"\", 'FTD-6'!H8, 0)","v":0},{"$f":"IF('FTD-6'!I8 <> \"\", 'FTD-6'!I8, 0)","v":0},{"$f":"IF('FTD-6'!J8 <> \"\", 'FTD-6'!J8, 0)","v":0},{"$f":"IF('FTD-6'!K8 <> \"\", 'FTD-6'!K8, 0)","v":0},{"$f":"IF('FTD-6'!L8 <> \"\", 'FTD-6'!L8, 0)","v":0},{"$f":"IF('FTD-6'!M8 <> \"\", 'FTD-6'!M8, 0)","v":0},{"$f":"IF('FTD-6'!N8 <> \"\", 'FTD-6'!N8, 0)","v":0},{"$f":"IF('FTD-6'!O8 <> 0, 'FTD-6'!O8, \"\")","v":""},{"$f":"IF('FTD-6'!P8 <> 0, 'FTD-6'!P8, \"\")","v":""},{"$f":"IF('FTD-6'!Q8 <> \"\", 'FTD-6'!Q8, \"\")","v":0}]
["Slop/Wastage",{"$f":"IF('FTD-6'!E9 <> \"\", 'FTD-6'!E9, 0)","v":0},{"$f":"IF('FTD-6'!F9 <> \"\", 'FTD-6'!F9, 0)","v":0},{"$f":"IF('FTD-6'!G9 <> \"\", 'FTD-6'!G9, 0)","v":0},{"$f":"IF('FTD-6'!H9 <> \"\", 'FTD-6'!H9, 0)","v":0},{"$f":"IF('FTD-6'!I9 <> \"\", 'FTD-6'!I9, 0)","v":0},{"$f":"IF('FTD-6'!J9 <> \"\", 'FTD-6'!J9, 0)","v":0},{"$f":"IF('FTD-6'!K9 <> \"\", 'FTD-6'!K9, 0)","v":0},{"$f":"IF('FTD-6'!L9 <> \"\", 'FTD-6'!L9, 0)","v":0},{"$f":"IF('FTD-6'!M9 <> \"\", 'FTD-6'!M9, 0)","v":0},{"$f":"IF('FTD-6'!N9 <> \"\", 'FTD-6'!N9, 0)","v":0},{"$f":"IF('FTD-6'!O9 <> 0, 'FTD-6'!O9, \"\")","v":""},{"$f":"IF('FTD-6'!P9 <> 0, 'FTD-6'!P9, \"\")","v":""},{"$f":"IF('FTD-6'!Q9 <> \"\", 'FTD-6'!Q9, \"\")","v":0}]
["Ineligible Sales in SK",{"$f":"IF('FTD-6'!E10 <> \"\", 'FTD-6'!E10, 0)","v":0},{"$f":"IF('FTD-6'!F10 <> \"\", 'FTD-6'!F10, 0)","v":0},{"$f":"IF('FTD-6'!G10 <> \"\", 'FTD-6'!G10, 0)","v":0},{"$f":"IF('FTD-6'!H10 <> \"\", 'FTD-6'!H10, 0)","v":0},{"$f":"IF('FTD-6'!I10 <> \"\", 'FTD-6'!I10, 0)","v":0},{"$f":"IF('FTD-6'!J10 <> \"\", 'FTD-6'!J10, 0)","v":0},{"$f":"IF('FTD-6'!K10 <> \"\", 'FTD-6'!K10, 0)","v":0},{"$f":"IF('FTD-6'!L10 <> \"\", 'FTD-6'!L10, 0)","v":0},{"$f":"IF('FTD-6'!M10 <> \"\", 'FTD-6'!M10, 0)","v":0},{"$f":"IF('FTD-6'!N10 <> \"\", 'FTD-6'!N10, 0)","v":0},{"$f":"IF('FTD-6'!O10 <> 0, 'FTD-6'!O10, \"\")","v":""},{"$f":"IF('FTD-6'!P10 <> 0, 'FTD-6'!P10, \"\")","v":""},{"$f":"IF('FTD-6'!Q10 <> \"\", 'FTD-6'!Q10, \"\")","v":0}]
["Tax Code Error",{"$f":"IF('FTD-6'!E11 <> \"\", 'FTD-6'!E11, 0)","v":0},{"$f":"IF('FTD-6'!F11 <> \"\", 'FTD-6'!F11, 0)","v":0},{"$f":"IF('FTD-6'!G11 <> \"\", 'FTD-6'!G11, 0)","v":0},{"$f":"IF('FTD-6'!H11 <> \"\", 'FTD-6'!H11, 0)","v":0},{"$f":"IF('FTD-6'!I11 <> \"\", 'FTD-6'!I11, 0)","v":0},{"$f":"IF('FTD-6'!J11 <> \"\", 'FTD-6'!J11, 0)","v":0},{"$f":"IF('FTD-6'!K11 <> \"\", 'FTD-6'!K11, 0)","v":0},{"$f":"IF('FTD-6'!L11 <> \"\", 'FTD-6'!L11, 0)","v":0},{"$f":"IF('FTD-6'!M11 <> \"\", 'FTD-6'!M11, 0)","v":0},{"$f":"IF('FTD-6'!N11 <> \"\", 'FTD-6'!N11, 0)","v":0},{"$f":"IF('FTD-6'!O11 <> 0, 'FTD-6'!O11, \"\")","v":""},{"$f":"IF('FTD-6'!P11 <> 0, 'FTD-6'!P11, \"\")","v":""},{"$f":"IF('FTD-6'!Q11 <> \"\", 'FTD-6'!Q11, \"\")","v":0}]
["Other",{"$f":"IF('FTD-6'!E12 <> \"\", 'FTD-6'!E12, 0)","v":0},{"$f":"IF('FTD-6'!F12 <> \"\", 'FTD-6'!F12, 0)","v":0},{"$f":"IF('FTD-6'!G12 <> \"\", 'FTD-6'!G12, 0)","v":0},{"$f":"IF('FTD-6'!H12 <> \"\", 'FTD-6'!H12, 0)","v":0},{"$f":"IF('FTD-6'!I12 <> \"\", 'FTD-6'!I12, 0)","v":0},{"$f":"IF('FTD-6'!J12 <> \"\", 'FTD-6'!J12, 0)","v":0},{"$f":"IF('FTD-6'!K12 <> \"\", 'FTD-6'!K12, 0)","v":0},{"$f":"IF('FTD-6'!L12 <> \"\", 'FTD-6'!L12, 0)","v":0},{"$f":"IF('FTD-6'!M12 <> \"\", 'FTD-6'!M12, 0)","v":0},{"$f":"IF('FTD-6'!N12 <> \"\", 'FTD-6'!N12, 0)","v":0},{"$f":"IF('FTD-6'!O12 <> 0, 'FTD-6'!O12, \"\")","v":""},{"$f":"IF('FTD-6'!P12 <> 0, 'FTD-6'!P12, \"\")","v":""},{"$f":"IF('FTD-6'!Q12 <> \"\", 'FTD-6'!Q12, \"\")","v":0}]

{"sheet":"MapFTD-7","index":7,"n_rows":6,"n_cols":14,"rows_kept":6,"cut":false,"hidden":true,"merged":[]}
["Shrinkage/Overage",{"$f":"IF('FTD-7'!E8 <> \"\", 'FTD-7'!E8, 0)","v":0},{"$f":"IF('FTD-7'!F8 <> \"\", 'FTD-7'!F8, 0)","v":0},{"$f":"IF('FTD-7'!G8 <> \"\", 'FTD-7'!G8, 0)","v":0},{"$f":"IF('FTD-7'!H8 <> \"\", 'FTD-7'!H8, 0)","v":0},{"$f":"IF('FTD-7'!I8 <> \"\", 'FTD-7'!I8, 0)","v":0},{"$f":"IF('FTD-7'!J8 <> \"\", 'FTD-7'!J8, 0)","v":0},{"$f":"IF('FTD-7'!K8 <> \"\", 'FTD-7'!K8, 0)","v":0},{"$f":"IF('FTD-7'!L8 <> \"\", 'FTD-7'!L8, 0)","v":0},{"$f":"IF('FTD-7'!M8 <> \"\", 'FTD-7'!M8, 0)","v":0},{"$f":"IF('FTD-7'!N8 <> \"\", 'FTD-7'!N8, 0)","v":0},{"$f":"IF('FTD-7'!O8 <> 0, 'FTD-7'!O8, \"\")","v":""},{"$f":"IF('FTD-7'!P8 <> 0, 'FTD-7'!P8, \"\")","v":""},{"$f":"IF('FTD-7'!Q8 <> \"\", 'FTD-7'!Q8, \"\")","v":0}]
["Bad Debt Write-off/Recovery",{"$f":"IF('FTD-7'!E9 <> \"\", 'FTD-7'!E9, 0)","v":0},{"$f":"IF('FTD-7'!F9 <> \"\", 'FTD-7'!F9, 0)","v":0},{"$f":"IF('FTD-7'!G9 <> \"\", 'FTD-7'!G9, 0)","v":0},{"$f":"IF('FTD-7'!H9 <> \"\", 'FTD-7'!H9, 0)","v":0},{"$f":"IF('FTD-7'!I9 <> \"\", 'FTD-7'!I9, 0)","v":0},{"$f":"IF('FTD-7'!J9 <> \"\", 'FTD-7'!J9, 0)","v":0},{"$f":"IF('FTD-7'!K9 <> \"\", 'FTD-7'!K9, 0)","v":0},{"$f":"IF('FTD-7'!L9 <> \"\", 'FTD-7'!L9, 0)","v":0},{"$f":"IF('FTD-7'!M9 <> \"\", 'FTD-7'!M9, 0)","v":0},{"$f":"IF('FTD-7'!N9 <> \"\", 'FTD-7'!N9, 0)","v":0},{"$f":"IF('FTD-7'!O9 <> 0, 'FTD-7'!O9, \"\")","v":""},{"$f":"IF('FTD-7'!P9 <> 0, 'FTD-7'!P9, \"\")","v":""},{"$f":"IF('FTD-7'!Q9 <> \"\", 'FTD-7'!Q9, \"\")","v":0}]
["Tax-Paid Purchases in SK",{"$f":"IF('FTD-7'!E10 <> \"\", 'FTD-7'!E10, 0)","v":0},{"$f":"IF('FTD-7'!F10 <> \"\", 'FTD-7'!F10, 0)","v":0},{"$f":"IF('FTD-7'!G10 <> \"\", 'FTD-7'!G10, 0)","v":0},{"$f":"IF('FTD-7'!H10 <> \"\", 'FTD-7'!H10, 0)","v":0},{"$f":"IF('FTD-7'!I10 <> \"\", 'FTD-7'!I10, 0)","v":0},{"$f":"IF('FTD-7'!J10 <> \"\", 'FTD-7'!J10, 0)","v":0},{"$f":"IF('FTD-7'!K10 <> \"\", 'FTD-7'!K10, 0)","v":0},{"$f":"IF('FTD-7'!L10 <> \"\", 'FTD-7'!L10, 0)","v":0},{"$f":"IF('FTD-7'!M10 <> \"\", 'FTD-7'!M10, 0)","v":0},{"$f":"IF('FTD-7'!N10 <> \"\", 'FTD-7'!N10, 0)","v":0},{"$f":"IF('FTD-7'!O10 <> 0, 'FTD-7'!O10, \"\")","v":""},{"$f":"IF('FTD-7'!P10 <> 0, 'FTD-7'!P10, \"\")","v":""},{"$f":"IF('FTD-7'!Q10 <> \"\", 'FTD-7'!Q10, \"\")","v":0}]
["Tax Code Error",{"$f":"IF('FTD-7'!E11 <> \"\", 'FTD-7'!E11, 0)","v":0},{"$f":"IF('FTD-7'!F11 <> \"\", 'FTD-7'!F11, 0)","v":0},{"$f":"IF('FTD-7'!G11 <> \"\", 'FTD-7'!G11, 0)","v":0},{"$f":"IF('FTD-7'!H11 <> \"\", 'FTD-7'!H11, 0)","v":0},{"$f":"IF('FTD-7'!I11 <> \"\", 'FTD-7'!I11, 0)","v":0},{"$f":"IF('FTD-7'!J11 <> \"\", 'FTD-7'!J11, 0)","v":0},{"$f":"IF('FTD-7'!K11 <> \"\", 'FTD-7'!K11, 0)","v":0},{"$f":"IF('FTD-7'!L11 <> \"\", 'FTD-7'!L11, 0)","v":0},{"$f":"IF('FTD-7'!M11 <> \"\", 'FTD-7'!M11, 0)","v":0},{"$f":"IF('FTD-7'!N11 <> \"\", 'FTD-7'!N11, 0)","v":0},{"$f":"IF('FTD-7'!O11 <> 0, 'FTD-7'!O11, \"\")","v":""},{"$f":"IF('FTD-7'!P11 <> 0, 'FTD-7'!P11, \"\")","v":""},{"$f":"IF('FTD-7'!Q11 <> \"\", 'FTD-7'!Q11, \"\")","v":0}]
["Tax Difference due to Tax Rate Differential",{"$f":"IF('FTD-7'!E12 <> \"\", 'FTD-7'!E12, 0)","v":0},{"$f":"IF('FTD-7'!F12 <> \"\", 'FTD-7'!F12, 0)","v":0},{"$f":"IF('FTD-7'!G12 <> \"\", 'FTD-7'!G12, 0)","v":0},{"$f":"IF('FTD-7'!H12 <> \"\", 'FTD-7'!H12, 0)","v":0},{"$f":"IF('FTD-7'!I12 <> \"\", 'FTD-7'!I12, 0)","v":0},{"$f":"IF('FTD-7'!J12 <> \"\", 'FTD-7'!J12, 0)","v":0},{"$f":"IF('FTD-7'!K12 <> \"\", 'FTD-7'!K12, 0)","v":0},{"$f":"IF('FTD-7'!L12 <> \"\", 'FTD-7'!L12, 0)","v":0},{"$f":"IF('FTD-7'!M12 <> \"\", 'FTD-7'!M12, 0)","v":0},{"$f":"IF('FTD-7'!N12 <> \"\", 'FTD-7'!N12, 0)","v":0},{"$f":"IF('FTD-7'!O12 <> 0, 'FTD-7'!O12, \"\")","v":""},{"$f":"IF('FTD-7'!P12 <> 0, 'FTD-7'!P12, \"\")","v":""},{"$f":"IF('FTD-7'!Q12 <> \"\", 'FTD-7'!Q12, \"\")","v":0}]
["Other",{"$f":"IF('FTD-7'!E13 <> \"\", 'FTD-7'!E13, 0)","v":0},{"$f":"IF('FTD-7'!F13 <> \"\", 'FTD-7'!F13, 0)","v":0},{"$f":"IF('FTD-7'!G13 <> \"\", 'FTD-7'!G13, 0)","v":0},{"$f":"IF('FTD-7'!H13 <> \"\", 'FTD-7'!H13, 0)","v":0},{"$f":"IF('FTD-7'!I13 <> \"\", 'FTD-7'!I13, 0)","v":0},{"$f":"IF('FTD-7'!J13 <> \"\", 'FTD-7'!J13, 0)","v":0},{"$f":"IF('FTD-7'!K13 <> \"\", 'FTD-7'!K13, 0)","v":0},{"$f":"IF('FTD-7'!L13 <> \"\", 'FTD-7'!L13, 0)","v":0},{"$f":"IF('FTD-7'!M13 <> \"\", 'FTD-7'!M13, 0)","v":0},{"$f":"IF('FTD-7'!N13 <> \"\", 'FTD-7'!N13, 0)","v":0},{"$f":"IF('FTD-7'!O13 <> 0, 'FTD-7'!O13, \"\")","v":""},{"$f":"IF('FTD-7'!P13 <> 0, 'FTD-7'!P13, \"\")","v":""},{"$f":"IF('FTD-7'!Q13 <> \"\", 'FTD-7'!Q13, \"\")","v":0}]

{"sheet":"MapFTG-1","index":8,"n_rows":18,"n_cols":10,"rows_kept":18,"cut":false,"hidden":true,"merged":[]}
["Alberta",{"$f":"IF('FTG-1'!D8 <> 0, 'FTG-1'!D8, \"\")","v":""},{"$f":"IF('FTG-1'!E8 <> \"\", 'FTG-1'!E8, 0)","v":0},{"$f":"IF('FTG-1'!F8 <> \"\", 'FTG-1'!F8, 0)","v":0},{"$f":"IF('FTG-1'!G8 <> \"\", 'FTG-1'!G8, 0)","v":0},{"$f":"IF('FTG-1'!H8 <> \"\", 'FTG-1'!H8, 0)","v":0},{"$f":"IF('FTG-1'!I8 <> \"\", 'FTG-1'!I8, 0)","v":0},{"$f":"IF('FTG-1'!J8 <> \"\", 'FTG-1'!J8, 0)","v":0},{"$f":"IF('FTG-1'!K8 <> \"\", 'FTG-1'!K8, 0)","v":0},{"$f":"IF('FTG-1'!L8 <> \"\", 'FTG-1'!L8, 0)","v":0}]
["British Columbia",{"$f":"IF('FTG-1'!D9 <> 0, 'FTG-1'!D9, \"\")","v":""},{"$f":"IF('FTG-1'!E9 <> \"\", 'FTG-1'!E9, 0)","v":0},{"$f":"IF('FTG-1'!F9 <> \"\", 'FTG-1'!F9, 0)","v":0},{"$f":"IF('FTG-1'!G9 <> \"\", 'FTG-1'!G9, 0)","v":0},{"$f":"IF('FTG-1'!H9 <> \"\", 'FTG-1'!H9, 0)","v":0},{"$f":"IF('FTG-1'!I9 <> \"\", 'FTG-1'!I9, 0)","v":0},{"$f":"IF('FTG-1'!J9 <> \"\", 'FTG-1'!J9, 0)","v":0},{"$f":"IF('FTG-1'!K9 <> \"\", 'FTG-1'!K9, 0)","v":0},{"$f":"IF('FTG-1'!L9 <> \"\", 'FTG-1'!L9, 0)","v":0}]
["Manitoba",{"$f":"IF('FTG-1'!D10 <> 0, 'FTG-1'!D10, \"\")","v":""},{"$f":"IF('FTG-1'!E10 <> \"\", 'FTG-1'!E10, 0)","v":0},{"$f":"IF('FTG-1'!F10 <> \"\", 'FTG-1'!F10, 0)","v":0},{"$f":"IF('FTG-1'!G10 <> \"\", 'FTG-1'!G10, 0)","v":0},{"$f":"IF('FTG-1'!H10 <> \"\", 'FTG-1'!H10, 0)","v":0},{"$f":"IF('FTG-1'!I10 <> \"\", 'FTG-1'!I10, 0)","v":0},{"$f":"IF('FTG-1'!J10 <> \"\", 'FTG-1'!J10, 0)","v":0},{"$f":"IF('FTG-1'!K10 <> \"\", 'FTG-1'!K10, 0)","v":0},{"$f":"IF('FTG-1'!L10 <> \"\", 'FTG-1'!L10, 0)","v":0}]
["New Brunswick",{"$f":"IF('FTG-1'!D11 <> 0, 'FTG-1'!D11, \"\")","v":""},{"$f":"IF('FTG-1'!E11 <> \"\", 'FTG-1'!E11, 0)","v":0},{"$f":"IF('FTG-1'!F11 <> \"\", 'FTG-1'!F11, 0)","v":0},{"$f":"IF('FTG-1'!G11 <> \"\", 'FTG-1'!G11, 0)","v":0},{"$f":"IF('FTG-1'!H11 <> \"\", 'FTG-1'!H11, 0)","v":0},{"$f":"IF('FTG-1'!I11 <> \"\", 'FTG-1'!I11, 0)","v":0},{"$f":"IF('FTG-1'!J11 <> \"\", 'FTG-1'!J11, 0)","v":0},{"$f":"IF('FTG-1'!K11 <> \"\", 'FTG-1'!K11, 0)","v":0},{"$f":"IF('FTG-1'!L11 <> \"\", 'FTG-1'!L11, 0)","v":0}]
["Newfoundland",{"$f":"IF('FTG-1'!D12 <> 0, 'FTG-1'!D12, \"\")","v":""},{"$f":"IF('FTG-1'!E12 <> \"\", 'FTG-1'!E12, 0)","v":0},{"$f":"IF('FTG-1'!F12 <> \"\", 'FTG-1'!F12, 0)","v":0},{"$f":"IF('FTG-1'!G12 <> \"\", 'FTG-1'!G12, 0)","v":0},{"$f":"IF('FTG-1'!H12 <> \"\", 'FTG-1'!H12, 0)","v":0},{"$f":"IF('FTG-1'!I12 <> \"\", 'FTG-1'!I12, 0)","v":0},{"$f":"IF('FTG-1'!J12 <> \"\", 'FTG-1'!J12, 0)","v":0},{"$f":"IF('FTG-1'!K12 <> \"\", 'FTG-1'!K12, 0)","v":0},{"$f":"IF('FTG-1'!L12 <> \"\", 'FTG-1'!L12, 0)","v":0}]
["Northwest Territories",{"$f":"IF('FTG-1'!D13 <> 0, 'FTG-1'!D13, \"\")","v":""},{"$f":"IF('FTG-1'!E13 <> \"\", 'FTG-1'!E13, 0)","v":0},{"$f":"IF('FTG-1'!F13 <> \"\", 'FTG-1'!F13, 0)","v":0},{"$f":"IF('FTG-1'!G13 <> \"\", 'FTG-1'!G13, 0)","v":0},{"$f":"IF('FTG-1'!H13 <> \"\", 'FTG-1'!H13, 0)","v":0},{"$f":"IF('FTG-1'!I13 <> \"\", 'FTG-1'!I13, 0)","v":0},{"$f":"IF('FTG-1'!J13 <> \"\", 'FTG-1'!J13, 0)","v":0},{"$f":"IF('FTG-1'!K13 <> \"\", 'FTG-1'!K13, 0)","v":0},{"$f":"IF('FTG-1'!L13 <> \"\", 'FTG-1'!L13, 0)","v":0}]
["Nova Scotia",{"$f":"IF('FTG-1'!D14 <> 0, 'FTG-1'!D14, \"\")","v":""},{"$f":"IF('FTG-1'!E14 <> \"\", 'FTG-1'!E14, 0)","v":0},{"$f":"IF('FTG-1'!F14 <> \"\", 'FTG-1'!F14, 0)","v":0},{"$f":"IF('FTG-1'!G14 <> \"\", 'FTG-1'!G14, 0)","v":0},{"$f":"IF('FTG-1'!H14 <> \"\", 'FTG-1'!H14, 0)","v":0},{"$f":"IF('FTG-1'!I14 <> \"\", 'FTG-1'!I14, 0)","v":0},{"$f":"IF('FTG-1'!J14 <> \"\", 'FTG-1'!J14, 0)","v":0},{"$f":"IF('FTG-1'!K14 <> \"\", 'FTG-1'!K14, 0)","v":0},{"$f":"IF('FTG-1'!L14 <> \"\", 'FTG-1'!L14, 0)","v":0}]
["Nunavut",{"$f":"IF('FTG-1'!D15 <> 0, 'FTG-1'!D15, \"\")","v":""},{"$f":"IF('FTG-1'!E15 <> \"\", 'FTG-1'!E15, 0)","v":0},{"$f":"IF('FTG-1'!F15 <> \"\", 'FTG-1'!F15, 0)","v":0},{"$f":"IF('FTG-1'!G15 <> \"\", 'FTG-1'!G15, 0)","v":0},{"$f":"IF('FTG-1'!H15 <> \"\", 'FTG-1'!H15, 0)","v":0},{"$f":"IF('FTG-1'!I15 <> \"\", 'FTG-1'!I15, 0)","v":0},{"$f":"IF('FTG-1'!J15 <> \"\", 'FTG-1'!J15, 0)","v":0},{"$f":"IF('FTG-1'!K15 <> \"\", 'FTG-1'!K15, 0)","v":0},{"$f":"IF('FTG-1'!L15 <> \"\", 'FTG-1'!L15, 0)","v":0}]
["Ontario",{"$f":"IF('FTG-1'!D16 <> 0, 'FTG-1'!D16, \"\")","v":""},{"$f":"IF('FTG-1'!E16 <> \"\", 'FTG-1'!E16, 0)","v":0},{"$f":"IF('FTG-1'!F16 <> \"\", 'FTG-1'!F16, 0)","v":0},{"$f":"IF('FTG-1'!G16 <> \"\", 'FTG-1'!G16, 0)","v":0},{"$f":"IF('FTG-1'!H16 <> \"\", 'FTG-1'!H16, 0)","v":0},{"$f":"IF('FTG-1'!I16 <> \"\", 'FTG-1'!I16, 0)","v":0},{"$f":"IF('FTG-1'!J16 <> \"\", 'FTG-1'!J16, 0)","v":0},{"$f":"IF('FTG-1'!K16 <> \"\", 'FTG-1'!K16, 0)","v":0},{"$f":"IF('FTG-1'!L16 <> \"\", 'FTG-1'!L16, 0)","v":0}]
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{"sheet":"MapFTG-2","index":9,"n_rows":18,"n_cols":10,"rows_kept":18,"cut":false,"hidden":true,"merged":[]}
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{"sheet":"MapFTG-3","index":11,"n_rows":18,"n_cols":10,"rows_kept":18,"cut":false,"hidden":true,"merged":[]}
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["New Brunswick",{"$f":" IF('FTG-3'!D11 <> 0, 'FTG-3'!D11, \"\")","v":""},{"$f":" IF('FTG-3'!E11 <> \"\", 'FTG-3'!E11, 0)","v":0},{"$f":" IF('FTG-3'!F11 <> \"\", 'FTG-3'!F11, 0)","v":0},{"$f":" IF('FTG-3'!G11 <> \"\", 'FTG-3'!G11, 0)","v":0},{"$f":" IF('FTG-3'!H11 <> \"\", 'FTG-3'!H11, 0)","v":0},{"$f":" IF('FTG-3'!I11 <> \"\", 'FTG-3'!I11, 0)","v":0},{"$f":" IF('FTG-3'!J11 <> \"\", 'FTG-3'!J11, 0)","v":0},{"$f":" IF('FTG-3'!K11 <> \"\", 'FTG-3'!K11, 0)","v":0},{"$f":" IF('FTG-3'!L11 <> \"\", 'FTG-3'!L11, 0)","v":0}]
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["Northwest Territories",{"$f":" IF('FTG-3'!D13 <> 0, 'FTG-3'!D13, \"\")","v":""},{"$f":" IF('FTG-3'!E13 <> \"\", 'FTG-3'!E13, 0)","v":0},{"$f":" IF('FTG-3'!F13 <> \"\", 'FTG-3'!F13, 0)","v":0},{"$f":" IF('FTG-3'!G13 <> \"\", 'FTG-3'!G13, 0)","v":0},{"$f":" IF('FTG-3'!H13 <> \"\", 'FTG-3'!H13, 0)","v":0},{"$f":" IF('FTG-3'!I13 <> \"\", 'FTG-3'!I13, 0)","v":0},{"$f":" IF('FTG-3'!J13 <> \"\", 'FTG-3'!J13, 0)","v":0},{"$f":" IF('FTG-3'!K13 <> \"\", 'FTG-3'!K13, 0)","v":0},{"$f":" IF('FTG-3'!L13 <> \"\", 'FTG-3'!L13, 0)","v":0}]
["Nova Scotia",{"$f":" IF('FTG-3'!D14 <> 0, 'FTG-3'!D14, \"\")","v":""},{"$f":" IF('FTG-3'!E14 <> \"\", 'FTG-3'!E14, 0)","v":0},{"$f":" IF('FTG-3'!F14 <> \"\", 'FTG-3'!F14, 0)","v":0},{"$f":" IF('FTG-3'!G14 <> \"\", 'FTG-3'!G14, 0)","v":0},{"$f":" IF('FTG-3'!H14 <> \"\", 'FTG-3'!H14, 0)","v":0},{"$f":" IF('FTG-3'!I14 <> \"\", 'FTG-3'!I14, 0)","v":0},{"$f":" IF('FTG-3'!J14 <> \"\", 'FTG-3'!J14, 0)","v":0},{"$f":" IF('FTG-3'!K14 <> \"\", 'FTG-3'!K14, 0)","v":0},{"$f":" IF('FTG-3'!L14 <> \"\", 'FTG-3'!L14, 0)","v":0}]
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[{"$f":"IF('FTG-4'!B21 <> 0, 'FTG-4'!B21, \"\")","v":""},{"$f":"IF('FTG-4'!D21 <> 0, 'FTG-4'!D21, \"\")","v":""},{"$f":"IF('FTG-4'!E21 <> \"\", 'FTG-4'!E21, 0)","v":0},{"$f":"IF('FTG-4'!F21 <> \"\", 'FTG-4'!F21, 0)","v":0},{"$f":"IF('FTG-4'!G21 <> \"\", 'FTG-4'!G21, 0)","v":0},{"$f":"IF('FTG-4'!H21 <> \"\", 'FTG-4'!H21, 0)","v":0},{"$f":"IF('FTG-4'!I21 <> \"\", 'FTG-4'!I21, 0)","v":0},{"$f":"IF('FTG-4'!J21 <> \"\", 'FTG-4'!J21, 0)","v":0},{"$f":"IF('FTG-4'!K21 <> \"\", 'FTG-4'!K21, 0)","v":0},{"$f":"IF('FTG-4'!L21 <> \"\", 'FTG-4'!L21, 0)","v":0}]
[{"$f":"IF('FTG-4'!B22 <> 0, 'FTG-4'!B22, \"\")","v":""},{"$f":"IF('FTG-4'!D22 <> 0, 'FTG-4'!D22, \"\")","v":""},{"$f":"IF('FTG-4'!E22 <> \"\", 'FTG-4'!E22, 0)","v":0},{"$f":"IF('FTG-4'!F22 <> \"\", 'FTG-4'!F22, 0)","v":0},{"$f":"IF('FTG-4'!G22 <> \"\", 'FTG-4'!G22, 0)","v":0},{"$f":"IF('FTG-4'!H22 <> \"\", 'FTG-4'!H22, 0)","v":0},{"$f":"IF('FTG-4'!I22 <> \"\", 'FTG-4'!I22, 0)","v":0},{"$f":"IF('FTG-4'!J22 <> \"\", 'FTG-4'!J22, 0)","v":0},{"$f":"IF('FTG-4'!K22 <> \"\", 'FTG-4'!K22, 0)","v":0},{"$f":"IF('FTG-4'!L22 <> \"\", 'FTG-4'!L22, 0)","v":0}]
[{"$f":"IF('FTG-4'!B23 <> 0, 'FTG-4'!B23, \"\")","v":""},{"$f":"IF('FTG-4'!D23 <> 0, 'FTG-4'!D23, \"\")","v":""},{"$f":"IF('FTG-4'!E23 <> \"\", 'FTG-4'!E23, 0)","v":0},{"$f":"IF('FTG-4'!F23 <> \"\", 'FTG-4'!F23, 0)","v":0},{"$f":"IF('FTG-4'!G23 <> \"\", 'FTG-4'!G23, 0)","v":0},{"$f":"IF('FTG-4'!H23 <> \"\", 'FTG-4'!H23, 0)","v":0},{"$f":"IF('FTG-4'!I23 <> \"\", 'FTG-4'!I23, 0)","v":0},{"$f":"IF('FTG-4'!J23 <> \"\", 'FTG-4'!J23, 0)","v":0},{"$f":"IF('FTG-4'!K23 <> \"\", 'FTG-4'!K23, 0)","v":0},{"$f":"IF('FTG-4'!L23 <> \"\", 'FTG-4'!L23, 0)","v":0}]
[{"$f":"IF('FTG-4'!B24 <> 0, 'FTG-4'!B24, \"\")","v":""},{"$f":"IF('FTG-4'!D24 <> 0, 'FTG-4'!D24, \"\")","v":""},{"$f":"IF('FTG-4'!E24 <> \"\", 'FTG-4'!E24, 0)","v":0},{"$f":"IF('FTG-4'!F24 <> \"\", 'FTG-4'!F24, 0)","v":0},{"$f":"IF('FTG-4'!G24 <> \"\", 'FTG-4'!G24, 0)","v":0},{"$f":"IF('FTG-4'!H24 <> \"\", 'FTG-4'!H24, 0)","v":0},{"$f":"IF('FTG-4'!I24 <> \"\", 'FTG-4'!I24, 0)","v":0},{"$f":"IF('FTG-4'!J24 <> \"\", 'FTG-4'!J24, 0)","v":0},{"$f":"IF('FTG-4'!K24 <> \"\", 'FTG-4'!K24, 0)","v":0},{"$f":"IF('FTG-4'!L24 <> \"\", 'FTG-4'!L24, 0)","v":0}]
[{"$f":"IF('FTG-4'!B25 <> 0, 'FTG-4'!B25, \"\")","v":""},{"$f":"IF('FTG-4'!D25 <> 0, 'FTG-4'!D25, \"\")","v":""},{"$f":"IF('FTG-4'!E25 <> \"\", 'FTG-4'!E25, 0)","v":0},{"$f":"IF('FTG-4'!F25 <> \"\", 'FTG-4'!F25, 0)","v":0},{"$f":"IF('FTG-4'!G25 <> \"\", 'FTG-4'!G25, 0)","v":0},{"$f":"IF('FTG-4'!H25 <> \"\", 'FTG-4'!H25, 0)","v":0},{"$f":"IF('FTG-4'!I25 <> \"\", 'FTG-4'!I25, 0)","v":0},{"$f":"IF('FTG-4'!J25 <> \"\", 'FTG-4'!J25, 0)","v":0},{"$f":"IF('FTG-4'!K25 <> \"\", 'FTG-4'!K25, 0)","v":0},{"$f":"IF('FTG-4'!L25 <> \"\", 'FTG-4'!L25, 0)","v":0}]

{"sheet":"MapFTG-5","index":13,"n_rows":7,"n_cols":10,"rows_kept":7,"cut":false,"hidden":true,"merged":[]}
[{"$f":"IF('FTG-5'!B8 <> 0, 'FTG-5'!B8, \"\")","v":""},{"$f":"IF('FTG-5'!D8 <> 0, 'FTG-5'!D8, \"\")","v":""},{"$f":"IF('FTG-5'!E8 <>\"\", 'FTG-5'!E8, 0)","v":0},{"$f":"IF('FTG-5'!F8 <>\"\", 'FTG-5'!F8, 0)","v":0},{"$f":"IF('FTG-5'!G8 <>\"\", 'FTG-5'!G8, 0)","v":0},{"$f":"IF('FTG-5'!H8 <>\"\", 'FTG-5'!H8, 0)","v":0},{"$f":"IF('FTG-5'!I8 <>\"\", 'FTG-5'!I8, 0)","v":0},{"$f":"IF('FTG-5'!J8 <>\"\", 'FTG-5'!J8, 0)","v":0},{"$f":"IF('FTG-5'!K8 <>\"\", 'FTG-5'!K8, 0)","v":0},{"$f":"IF('FTG-5'!L8 <>\"\", 'FTG-5'!L8, 0)","v":0}]
[{"$f":"IF('FTG-5'!B9 <> 0, 'FTG-5'!B9, \"\")","v":""},{"$f":"IF('FTG-5'!D9 <> 0, 'FTG-5'!D9, \"\")","v":""},{"$f":"IF('FTG-5'!E9 <>\"\", 'FTG-5'!E9, 0)","v":0},{"$f":"IF('FTG-5'!F9 <>\"\", 'FTG-5'!F9, 0)","v":0},{"$f":"IF('FTG-5'!G9 <>\"\", 'FTG-5'!G9, 0)","v":0},{"$f":"IF('FTG-5'!H9 <>\"\", 'FTG-5'!H9, 0)","v":0},{"$f":"IF('FTG-5'!I9 <>\"\", 'FTG-5'!I9, 0)","v":0},{"$f":"IF('FTG-5'!J9 <>\"\", 'FTG-5'!J9, 0)","v":0},{"$f":"IF('FTG-5'!K9 <>\"\", 'FTG-5'!K9, 0)","v":0},{"$f":"IF('FTG-5'!L9 <>\"\", 'FTG-5'!L9, 0)","v":0}]
[{"$f":"IF('FTG-5'!B10 <> 0, 'FTG-5'!B10, \"\")","v":""},{"$f":"IF('FTG-5'!D10 <> 0, 'FTG-5'!D10, \"\")","v":""},{"$f":"IF('FTG-5'!E10 <>\"\", 'FTG-5'!E10, 0)","v":0},{"$f":"IF('FTG-5'!F10 <>\"\", 'FTG-5'!F10, 0)","v":0},{"$f":"IF('FTG-5'!G10 <>\"\", 'FTG-5'!G10, 0)","v":0},{"$f":"IF('FTG-5'!H10 <>\"\", 'FTG-5'!H10, 0)","v":0},{"$f":"IF('FTG-5'!I10 <>\"\", 'FTG-5'!I10, 0)","v":0},{"$f":"IF('FTG-5'!J10 <>\"\", 'FTG-5'!J10, 0)","v":0},{"$f":"IF('FTG-5'!K10 <>\"\", 'FTG-5'!K10, 0)","v":0},{"$f":"IF('FTG-5'!L10 <>\"\", 'FTG-5'!L10, 0)","v":0}]
[{"$f":"IF('FTG-5'!B11 <> 0, 'FTG-5'!B11, \"\")","v":""},{"$f":"IF('FTG-5'!D11 <> 0, 'FTG-5'!D11, \"\")","v":""},{"$f":"IF('FTG-5'!E11 <>\"\", 'FTG-5'!E11, 0)","v":0},{"$f":"IF('FTG-5'!F11 <>\"\", 'FTG-5'!F11, 0)","v":0},{"$f":"IF('FTG-5'!G11 <>\"\", 'FTG-5'!G11, 0)","v":0},{"$f":"IF('FTG-5'!H11 <>\"\", 'FTG-5'!H11, 0)","v":0},{"$f":"IF('FTG-5'!I11 <>\"\", 'FTG-5'!I11, 0)","v":0},{"$f":"IF('FTG-5'!J11 <>\"\", 'FTG-5'!J11, 0)","v":0},{"$f":"IF('FTG-5'!K11 <>\"\", 'FTG-5'!K11, 0)","v":0},{"$f":"IF('FTG-5'!L11 <>\"\", 'FTG-5'!L11, 0)","v":0}]
[{"$f":"IF('FTG-5'!B12 <> 0, 'FTG-5'!B12, \"\")","v":""},{"$f":"IF('FTG-5'!D12 <> 0, 'FTG-5'!D12, \"\")","v":""},{"$f":"IF('FTG-5'!E12 <>\"\", 'FTG-5'!E12, 0)","v":0},{"$f":"IF('FTG-5'!F12 <>\"\", 'FTG-5'!F12, 0)","v":0},{"$f":"IF('FTG-5'!G12 <>\"\", 'FTG-5'!G12, 0)","v":0},{"$f":"IF('FTG-5'!H12 <>\"\", 'FTG-5'!H12, 0)","v":0},{"$f":"IF('FTG-5'!I12 <>\"\", 'FTG-5'!I12, 0)","v":0},{"$f":"IF('FTG-5'!J12 <>\"\", 'FTG-5'!J12, 0)","v":0},{"$f":"IF('FTG-5'!K12 <>\"\", 'FTG-5'!K12, 0)","v":0},{"$f":"IF('FTG-5'!L12 <>\"\", 'FTG-5'!L12, 0)","v":0}]
[{"$f":"IF('FTG-5'!B13 <> 0, 'FTG-5'!B13, \"\")","v":""},{"$f":"IF('FTG-5'!D13 <> 0, 'FTG-5'!D13, \"\")","v":""},{"$f":"IF('FTG-5'!E13 <>\"\", 'FTG-5'!E13, 0)","v":0},{"$f":"IF('FTG-5'!F13 <>\"\", 'FTG-5'!F13, 0)","v":0},{"$f":"IF('FTG-5'!G13 <>\"\", 'FTG-5'!G13, 0)","v":0},{"$f":"IF('FTG-5'!H13 <>\"\", 'FTG-5'!H13, 0)","v":0},{"$f":"IF('FTG-5'!I13 <>\"\", 'FTG-5'!I13, 0)","v":0},{"$f":"IF('FTG-5'!J13 <>\"\", 'FTG-5'!J13, 0)","v":0},{"$f":"IF('FTG-5'!K13 <>\"\", 'FTG-5'!K13, 0)","v":0},{"$f":"IF('FTG-5'!L13 <>\"\", 'FTG-5'!L13, 0)","v":0}]
[{"$f":"IF('FTG-5'!B14 <> 0, 'FTG-5'!B14, \"\")","v":""},{"$f":"IF('FTG-5'!D14 <> 0, 'FTG-5'!D14, \"\")","v":""},{"$f":"IF('FTG-5'!E14 <>\"\", 'FTG-5'!E14, 0)","v":0},{"$f":"IF('FTG-5'!F14 <>\"\", 'FTG-5'!F14, 0)","v":0},{"$f":"IF('FTG-5'!G14 <>\"\", 'FTG-5'!G14, 0)","v":0},{"$f":"IF('FTG-5'!H14 <>\"\", 'FTG-5'!H14, 0)","v":0},{"$f":"IF('FTG-5'!I14 <>\"\", 'FTG-5'!I14, 0)","v":0},{"$f":"IF('FTG-5'!J14 <>\"\", 'FTG-5'!J14, 0)","v":0},{"$f":"IF('FTG-5'!K14 <>\"\", 'FTG-5'!K14, 0)","v":0},{"$f":"IF('FTG-5'!L14 <>\"\", 'FTG-5'!L14, 0)","v":0}]

{"sheet":"MapFTG-6","index":14,"n_rows":5,"n_cols":11,"rows_kept":5,"cut":false,"hidden":true,"merged":[]}
["Spillage",{"$f":"IF('FTG-6'!E8 <> \"\", 'FTG-6'!E8,0)","v":0},{"$f":"IF('FTG-6'!F8 <> \"\", 'FTG-6'!F8,0)","v":0},{"$f":"IF('FTG-6'!G8 <> \"\", 'FTG-6'!G8,0)","v":0},{"$f":"IF('FTG-6'!H8 <> \"\", 'FTG-6'!H8,0)","v":0},{"$f":"IF('FTG-6'!I8 <> \"\", 'FTG-6'!I8,0)","v":0},{"$f":"IF('FTG-6'!J8 <> \"\", 'FTG-6'!J8,0)","v":0},{"$f":"IF('FTG-6'!K8 <> \"\", 'FTG-6'!K8,0)","v":0},{"$f":"IF('FTG-6'!L8 <> \"\", 'FTG-6'!L8,\"\")","v":""},{"$f":"IF('FTG-6'!M8 <> \"\", 'FTG-6'!M8,\"\")","v":""},{"$f":"IF('FTG-6'!N8 <> \"\", 'FTG-6'!N8,0)","v":0}]
["Slop/Wastage",{"$f":"IF('FTG-6'!E9 <> \"\", 'FTG-6'!E9,0)","v":0},{"$f":"IF('FTG-6'!F9 <> \"\", 'FTG-6'!F9,0)","v":0},{"$f":"IF('FTG-6'!G9 <> \"\", 'FTG-6'!G9,0)","v":0},{"$f":"IF('FTG-6'!H9 <> \"\", 'FTG-6'!H9,0)","v":0},{"$f":"IF('FTG-6'!I9 <> \"\", 'FTG-6'!I9,0)","v":0},{"$f":"IF('FTG-6'!J9 <> \"\", 'FTG-6'!J9,0)","v":0},{"$f":"IF('FTG-6'!K9 <> \"\", 'FTG-6'!K9,0)","v":0},{"$f":"IF('FTG-6'!L9 <> \"\", 'FTG-6'!L9,\"\")","v":""},{"$f":"IF('FTG-6'!M9 <> \"\", 'FTG-6'!M9,\"\")","v":""},{"$f":"IF('FTG-6'!N9 <> \"\", 'FTG-6'!N9,0)","v":0}]
["Ineligible Sales in SK",{"$f":"IF('FTG-6'!E10 <> \"\", 'FTG-6'!E10,0)","v":0},{"$f":"IF('FTG-6'!F10 <> \"\", 'FTG-6'!F10,0)","v":0},{"$f":"IF('FTG-6'!G10 <> \"\", 'FTG-6'!G10,0)","v":0},{"$f":"IF('FTG-6'!H10 <> \"\", 'FTG-6'!H10,0)","v":0},{"$f":"IF('FTG-6'!I10 <> \"\", 'FTG-6'!I10,0)","v":0},{"$f":"IF('FTG-6'!J10 <> \"\", 'FTG-6'!J10,0)","v":0},{"$f":"IF('FTG-6'!K10 <> \"\", 'FTG-6'!K10,0)","v":0},{"$f":"IF('FTG-6'!L10 <> \"\", 'FTG-6'!L10,\"\")","v":""},{"$f":"IF('FTG-6'!M10 <> \"\", 'FTG-6'!M10,\"\")","v":""},{"$f":"IF('FTG-6'!N10 <> \"\", 'FTG-6'!N10,0)","v":0}]
["Tax Code Error",{"$f":"IF('FTG-6'!E11 <> \"\", 'FTG-6'!E11,0)","v":0},{"$f":"IF('FTG-6'!F11 <> \"\", 'FTG-6'!F11,0)","v":0},{"$f":"IF('FTG-6'!G11 <> \"\", 'FTG-6'!G11,0)","v":0},{"$f":"IF('FTG-6'!H11 <> \"\", 'FTG-6'!H11,0)","v":0},{"$f":"IF('FTG-6'!I11 <> \"\", 'FTG-6'!I11,0)","v":0},{"$f":"IF('FTG-6'!J11 <> \"\", 'FTG-6'!J11,0)","v":0},{"$f":"IF('FTG-6'!K11 <> \"\", 'FTG-6'!K11,0)","v":0},{"$f":"IF('FTG-6'!L11 <> \"\", 'FTG-6'!L11,\"\")","v":""},{"$f":"IF('FTG-6'!M11 <> \"\", 'FTG-6'!M11,\"\")","v":""},{"$f":"IF('FTG-6'!N11 <> \"\", 'FTG-6'!N11,0)","v":0}]
["Other",{"$f":"IF('FTG-6'!E12 <> \"\", 'FTG-6'!E12,0)","v":0},{"$f":"IF('FTG-6'!F12 <> \"\", 'FTG-6'!F12,0)","v":0},{"$f":"IF('FTG-6'!G12 <> \"\", 'FTG-6'!G12,0)","v":0},{"$f":"IF('FTG-6'!H12 <> \"\", 'FTG-6'!H12,0)","v":0},{"$f":"IF('FTG-6'!I12 <> \"\", 'FTG-6'!I12,0)","v":0},{"$f":"IF('FTG-6'!J12 <> \"\", 'FTG-6'!J12,0)","v":0},{"$f":"IF('FTG-6'!K12 <> \"\", 'FTG-6'!K12,0)","v":0},{"$f":"IF('FTG-6'!L12 <> \"\", 'FTG-6'!L12,\"\")","v":""},{"$f":"IF('FTG-6'!M12 <> \"\", 'FTG-6'!M12,\"\")","v":""},{"$f":"IF('FTG-6'!N12 <> \"\", 'FTG-6'!N12,0)","v":0}]

{"sheet":"MapFTG-7","index":15,"n_rows":6,"n_cols":11,"rows_kept":6,"cut":false,"hidden":true,"merged":[]}
["Shrinkage/Overage",{"$f":"IF('FTG-7'!E8 <> \"\", 'FTG-7'!E8, 0)","v":0},{"$f":"IF('FTG-7'!F8 <> \"\", 'FTG-7'!F8, 0)","v":0},{"$f":"IF('FTG-7'!G8 <> \"\", 'FTG-7'!G8, 0)","v":0},{"$f":"IF('FTG-7'!H8 <> \"\", 'FTG-7'!H8, 0)","v":0},{"$f":"IF('FTG-7'!I8 <> \"\", 'FTG-7'!I8, 0)","v":0},{"$f":"IF('FTG-7'!J8 <> \"\", 'FTG-7'!J8, 0)","v":0},{"$f":"IF('FTG-7'!K8 <> \"\", 'FTG-7'!K8, 0)","v":0},{"$f":"IF('FTG-7'!L8 <> 0, 'FTG-7'!L8, \"\")","v":""},{"$f":"IF('FTG-7'!M8 <> 0, 'FTG-7'!M8, \"\")","v":""},{"$f":"IF('FTG-7'!N8 <> \"\", 'FTG-7'!N8,0)","v":0}]
["Bad Debt Write-off/Recovery",{"$f":"IF('FTG-7'!E9 <> \"\", 'FTG-7'!E9, 0)","v":0},{"$f":"IF('FTG-7'!F9 <> \"\", 'FTG-7'!F9, 0)","v":0},{"$f":"IF('FTG-7'!G9 <> \"\", 'FTG-7'!G9, 0)","v":0},{"$f":"IF('FTG-7'!H9 <> \"\", 'FTG-7'!H9, 0)","v":0},{"$f":"IF('FTG-7'!I9 <> \"\", 'FTG-7'!I9, 0)","v":0},{"$f":"IF('FTG-7'!J9 <> \"\", 'FTG-7'!J9, 0)","v":0},{"$f":"IF('FTG-7'!K9 <> \"\", 'FTG-7'!K9, 0)","v":0},{"$f":"IF('FTG-7'!L9 <> 0, 'FTG-7'!L9, \"\")","v":""},{"$f":"IF('FTG-7'!M9 <> 0, 'FTG-7'!M9, \"\")","v":""},{"$f":"IF('FTG-7'!N9 <> \"\", 'FTG-7'!N9,0)","v":0}]
["Tax-Paid Purchases in SK",{"$f":"IF('FTG-7'!E10 <> \"\", 'FTG-7'!E10, 0)","v":0},{"$f":"IF('FTG-7'!F10 <> \"\", 'FTG-7'!F10, 0)","v":0},{"$f":"IF('FTG-7'!G10 <> \"\", 'FTG-7'!G10, 0)","v":0},{"$f":"IF('FTG-7'!H10 <> \"\", 'FTG-7'!H10, 0)","v":0},{"$f":"IF('FTG-7'!I10 <> \"\", 'FTG-7'!I10, 0)","v":0},{"$f":"IF('FTG-7'!J10 <> \"\", 'FTG-7'!J10, 0)","v":0},{"$f":"IF('FTG-7'!K10 <> \"\", 'FTG-7'!K10, 0)","v":0},{"$f":"IF('FTG-7'!L10 <> 0, 'FTG-7'!L10, \"\")","v":""},{"$f":"IF('FTG-7'!M10 <> 0, 'FTG-7'!M10, \"\")","v":""},{"$f":"IF('FTG-7'!N10 <> \"\", 'FTG-7'!N10,0)","v":0}]
["Tax Code Error",{"$f":"IF('FTG-7'!E11 <> \"\", 'FTG-7'!E11, 0)","v":0},{"$f":"IF('FTG-7'!F11 <> \"\", 'FTG-7'!F11, 0)","v":0},{"$f":"IF('FTG-7'!G11 <> \"\", 'FTG-7'!G11, 0)","v":0},{"$f":"IF('FTG-7'!H11 <> \"\", 'FTG-7'!H11, 0)","v":0},{"$f":"IF('FTG-7'!I11 <> \"\", 'FTG-7'!I11, 0)","v":0},{"$f":"IF('FTG-7'!J11 <> \"\", 'FTG-7'!J11, 0)","v":0},{"$f":"IF('FTG-7'!K11 <> \"\", 'FTG-7'!K11, 0)","v":0},{"$f":"IF('FTG-7'!L11 <> 0, 'FTG-7'!L11, \"\")","v":""},{"$f":"IF('FTG-7'!M11 <> 0, 'FTG-7'!M11, \"\")","v":""},{"$f":"IF('FTG-7'!N11 <> \"\", 'FTG-7'!N11,0)","v":0}]
["Tax Difference due to Tax Rate Differential",{"$f":"IF('FTG-7'!E12 <> \"\", 'FTG-7'!E12, 0)","v":0},{"$f":"IF('FTG-7'!F12 <> \"\", 'FTG-7'!F12, 0)","v":0},{"$f":"IF('FTG-7'!G12 <> \"\", 'FTG-7'!G12, 0)","v":0},{"$f":"IF('FTG-7'!H12 <> \"\", 'FTG-7'!H12, 0)","v":0},{"$f":"IF('FTG-7'!I12 <> \"\", 'FTG-7'!I12, 0)","v":0},{"$f":"IF('FTG-7'!J12 <> \"\", 'FTG-7'!J12, 0)","v":0},{"$f":"IF('FTG-7'!K12 <> \"\", 'FTG-7'!K12, 0)","v":0},{"$f":"IF('FTG-7'!L12 <> 0, 'FTG-7'!L12, \"\")","v":""},{"$f":"IF('FTG-7'!M12 <> 0, 'FTG-7'!M12, \"\")","v":""},{"$f":"IF('FTG-7'!N12 <> \"\", 'FTG-7'!N12,0)","v":0}]
["Other",{"$f":"IF('FTG-7'!E13 <> \"\", 'FTG-7'!E13, 0)","v":0},{"$f":"IF('FTG-7'!F13 <> \"\", 'FTG-7'!F13, 0)","v":0},{"$f":"IF('FTG-7'!G13 <> \"\", 'FTG-7'!G13, 0)","v":0},{"$f":"IF('FTG-7'!H13 <> \"\", 'FTG-7'!H13, 0)","v":0},{"$f":"IF('FTG-7'!I13 <> \"\", 'FTG-7'!I13, 0)","v":0},{"$f":"IF('FTG-7'!J13 <> \"\", 'FTG-7'!J13, 0)","v":0},{"$f":"IF('FTG-7'!K13 <> \"\", 'FTG-7'!K13, 0)","v":0},{"$f":"IF('FTG-7'!L13 <> 0, 'FTG-7'!L13, \"\")","v":""},{"$f":"IF('FTG-7'!M13 <> 0, 'FTG-7'!M13, \"\")","v":""},{"$f":"IF('FTG-7'!N13 <> \"\", 'FTG-7'!N13,0)","v":0}]

{"sheet":"MapFTD-TAX","index":16,"n_rows":18,"n_cols":12,"rows_kept":18,"cut":false,"hidden":true,"merged":[]}
["Opening Untaxed Inventory     ",{"$f":"IF('FTD-TAX'!F8<>\"\",'FTD-TAX'!F8,0)","v":0},{"$f":"IF('FTD-TAX'!G8<>\"\",'FTD-TAX'!G8,0)","v":0},{"$f":"IF('FTD-TAX'!H8<>\"\",'FTD-TAX'!H8,0)","v":0},{"$f":"IF('FTD-TAX'!I8<>\"\",'FTD-TAX'!I8,0)","v":0},{"$f":"IF('FTD-TAX'!J8<>\"\",'FTD-TAX'!J8,0)","v":0},{"$f":"IF('FTD-TAX'!K8<>\"\",'FTD-TAX'!K8,0)","v":0},{"$f":"IF('FTD-TAX'!L8<>\"\",'FTD-TAX'!L8,0)","v":0},{"$f":"IF('FTD-TAX'!M8<>\"\",'FTD-TAX'!M8,0)","v":0},{"$f":"IF('FTD-TAX'!N8<>\"\",'FTD-TAX'!N8,0)","v":0},{"$f":"IF('FTD-TAX'!O8<>\"\",'FTD-TAX'!O8,0)","v":0},{"$f":"IF('FTD-TAX'!P8<>\"\",'FTD-TAX'!P8,0)","v":0}]
["Refined/Manufactured within Jurisdiction",{"$f":"IF('FTD-TAX'!F9<>\"\",'FTD-TAX'!F9,0)","v":0},{"$f":"IF('FTD-TAX'!G9<>\"\",'FTD-TAX'!G9,0)","v":0},{"$f":"IF('FTD-TAX'!H9<>\"\",'FTD-TAX'!H9,0)","v":0},{"$f":"IF('FTD-TAX'!I9<>\"\",'FTD-TAX'!I9,0)","v":0},{"$f":"IF('FTD-TAX'!J9<>\"\",'FTD-TAX'!J9,0)","v":0},{"$f":"IF('FTD-TAX'!K9<>\"\",'FTD-TAX'!K9,0)","v":0},{"$f":"IF('FTD-TAX'!L9<>\"\",'FTD-TAX'!L9,0)","v":0},{"$f":"IF('FTD-TAX'!M9<>\"\",'FTD-TAX'!M9,0)","v":0},{"$f":"IF('FTD-TAX'!N9<>\"\",'FTD-TAX'!N9,0)","v":0},{"$f":"IF('FTD-TAX'!O9<>\"\",'FTD-TAX'!O9,0)","v":0},{"$f":"IF('FTD-TAX'!P9<>\"\",'FTD-TAX'!P9,0)","v":0}]
["Imports from Out of Jurisdiction",{"$f":"IF('FTD-TAX'!F10<>\"\",'FTD-TAX'!F10,0)","v":0},{"$f":"IF('FTD-TAX'!G10<>\"\",'FTD-TAX'!G10,0)","v":0},{"$f":"IF('FTD-TAX'!H10<>\"\",'FTD-TAX'!H10,0)","v":0},{"$f":"IF('FTD-TAX'!I10<>\"\",'FTD-TAX'!I10,0)","v":0},{"$f":"IF('FTD-TAX'!J10<>\"\",'FTD-TAX'!J10,0)","v":0},{"$f":"IF('FTD-TAX'!K10<>\"\",'FTD-TAX'!K10,0)","v":0},{"$f":"IF('FTD-TAX'!L10<>\"\",'FTD-TAX'!L10,0)","v":0},{"$f":"IF('FTD-TAX'!M10<>\"\",'FTD-TAX'!M10,0)","v":0},{"$f":"IF('FTD-TAX'!N10<>\"\",'FTD-TAX'!N10,0)","v":0},{"$f":"IF('FTD-TAX'!O10<>\"\",'FTD-TAX'!O10,0)","v":0},{"$f":"IF('FTD-TAX'!P10<>\"\",'FTD-TAX'!P10,0)","v":0}]
["Acquisitions within Jurisdiction",{"$f":"IF('FTD-TAX'!F11<>\"\",'FTD-TAX'!F11,0)","v":0},{"$f":"IF('FTD-TAX'!G11<>\"\",'FTD-TAX'!G11,0)","v":0},{"$f":"IF('FTD-TAX'!H11<>\"\",'FTD-TAX'!H11,0)","v":0},{"$f":"IF('FTD-TAX'!I11<>\"\",'FTD-TAX'!I11,0)","v":0},{"$f":"IF('FTD-TAX'!J11<>\"\",'FTD-TAX'!J11,0)","v":0},{"$f":"IF('FTD-TAX'!K11<>\"\",'FTD-TAX'!K11,0)","v":0},{"$f":"IF('FTD-TAX'!L11<>\"\",'FTD-TAX'!L11,0)","v":0},{"$f":"IF('FTD-TAX'!M11<>\"\",'FTD-TAX'!M11,0)","v":0},{"$f":"IF('FTD-TAX'!N11<>\"\",'FTD-TAX'!N11,0)","v":0},{"$f":"IF('FTD-TAX'!O11<>\"\",'FTD-TAX'!O11,0)","v":0},{"$f":"IF('FTD-TAX'!P11<>\"\",'FTD-TAX'!P11,0)","v":0}]
["Rebrands                      ",{"$f":"IF('FTD-TAX'!F12<>\"\",'FTD-TAX'!F12,0)","v":0},{"$f":"IF('FTD-TAX'!G12<>\"\",'FTD-TAX'!G12,0)","v":0},{"$f":"IF('FTD-TAX'!H12<>\"\",'FTD-TAX'!H12,0)","v":0},{"$f":"IF('FTD-TAX'!I12<>\"\",'FTD-TAX'!I12,0)","v":0},{"$f":"IF('FTD-TAX'!J12<>\"\",'FTD-TAX'!J12,0)","v":0},{"$f":"IF('FTD-TAX'!K12<>\"\",'FTD-TAX'!K12,0)","v":0},{"$f":"IF('FTD-TAX'!L12<>\"\",'FTD-TAX'!L12,0)","v":0},{"$f":"IF('FTD-TAX'!M12<>\"\",'FTD-TAX'!M12,0)","v":0},{"$f":"IF('FTD-TAX'!N12<>\"\",'FTD-TAX'!N12,0)","v":0},{"$f":"IF('FTD-TAX'!O12<>\"\",'FTD-TAX'!O12,0)","v":0},{"$f":"IF('FTD-TAX'!P12<>\"\",'FTD-TAX'!P12,0)","v":0}]
["Closing Untaxed Inventory     ",{"$f":"IF('FTD-TAX'!F13<>\"\",'FTD-TAX'!F13,0)","v":0},{"$f":"IF('FTD-TAX'!G13<>\"\",'FTD-TAX'!G13,0)","v":0},{"$f":"IF('FTD-TAX'!H13<>\"\",'FTD-TAX'!H13,0)","v":0},{"$f":"IF('FTD-TAX'!I13<>\"\",'FTD-TAX'!I13,0)","v":0},{"$f":"IF('FTD-TAX'!J13<>\"\",'FTD-TAX'!J13,0)","v":0},{"$f":"IF('FTD-TAX'!K13<>\"\",'FTD-TAX'!K13,0)","v":0},{"$f":"IF('FTD-TAX'!L13<>\"\",'FTD-TAX'!L13,0)","v":0},{"$f":"IF('FTD-TAX'!M13<>\"\",'FTD-TAX'!M13,0)","v":0},{"$f":"IF('FTD-TAX'!N13<>\"\",'FTD-TAX'!N13,0)","v":0},{"$f":"IF('FTD-TAX'!O13<>\"\",'FTD-TAX'!O13,0)","v":0},{"$f":"IF('FTD-TAX'!P13<>\"\",'FTD-TAX'!P13,0)","v":0}]
["Total Accountable Volumes     ",{"$f":"IF('FTD-TAX'!F14<>\"\",'FTD-TAX'!F14,0)","v":0},{"$f":"IF('FTD-TAX'!G14<>\"\",'FTD-TAX'!G14,0)","v":0},{"$f":"IF('FTD-TAX'!H14<>\"\",'FTD-TAX'!H14,0)","v":0},{"$f":"IF('FTD-TAX'!I14<>\"\",'FTD-TAX'!I14,0)","v":0},{"$f":"IF('FTD-TAX'!J14<>\"\",'FTD-TAX'!J14,0)","v":0},{"$f":"IF('FTD-TAX'!K14<>\"\",'FTD-TAX'!K14,0)","v":0},{"$f":"IF('FTD-TAX'!L14<>\"\",'FTD-TAX'!L14,0)","v":0},{"$f":"IF('FTD-TAX'!M14<>\"\",'FTD-TAX'!M14,0)","v":0},{"$f":"IF('FTD-TAX'!N14<>\"\",'FTD-TAX'!N14,0)","v":0},{"$f":"IF('FTD-TAX'!O14<>\"\",'FTD-TAX'!O14,0)","v":0},{"$f":"IF('FTD-TAX'!P14<>\"\",'FTD-TAX'!P14,0)","v":0}]
["Exports Out of Jurisdicition  ",{"$f":"IF('FTD-TAX'!F16<>\"\",'FTD-TAX'!F16,0)","v":0},{"$f":"IF('FTD-TAX'!G16<>\"\",'FTD-TAX'!G16,0)","v":0},{"$f":"IF('FTD-TAX'!H16<>\"\",'FTD-TAX'!H16,0)","v":0},{"$f":"IF('FTD-TAX'!I16<>\"\",'FTD-TAX'!I16,0)","v":0},{"$f":"IF('FTD-TAX'!J16<>\"\",'FTD-TAX'!J16,0)","v":0},{"$f":"IF('FTD-TAX'!K16<>\"\",'FTD-TAX'!K16,0)","v":0},{"$f":"IF('FTD-TAX'!L16<>\"\",'FTD-TAX'!L16,0)","v":0},{"$f":"IF('FTD-TAX'!M16<>\"\",'FTD-TAX'!M16,0)","v":0},{"$f":"IF('FTD-TAX'!N16<>\"\",'FTD-TAX'!N16,0)","v":0},{"$f":"IF('FTD-TAX'!O16<>\"\",'FTD-TAX'!O16,0)","v":0},{"$f":"IF('FTD-TAX'!P16<>\"\",'FTD-TAX'!P16,0)","v":0}]
["Dispositions to Licenced Collectors",{"$f":"IF('FTD-TAX'!F17<>\"\",'FTD-TAX'!F17,0)","v":0},{"$f":"IF('FTD-TAX'!G17<>\"\",'FTD-TAX'!G17,0)","v":0},{"$f":"IF('FTD-TAX'!H17<>\"\",'FTD-TAX'!H17,0)","v":0},{"$f":"IF('FTD-TAX'!I17<>\"\",'FTD-TAX'!I17,0)","v":0},{"$f":"IF('FTD-TAX'!J17<>\"\",'FTD-TAX'!J17,0)","v":0},{"$f":"IF('FTD-TAX'!K17<>\"\",'FTD-TAX'!K17,0)","v":0},{"$f":"IF('FTD-TAX'!L17<>\"\",'FTD-TAX'!L17,0)","v":0},{"$f":"IF('FTD-TAX'!M17<>\"\",'FTD-TAX'!M17,0)","v":0},{"$f":"IF('FTD-TAX'!N17<>\"\",'FTD-TAX'!N17,0)","v":0},{"$f":"IF('FTD-TAX'!O17<>\"\",'FTD-TAX'!O17,0)","v":0},{"$f":"IF('FTD-TAX'!P17<>\"\",'FTD-TAX'!P17,0)","v":0}]
["Exempt Sales                  ",{"$f":"IF('FTD-TAX'!F18<>\"\",'FTD-TAX'!F18,0)","v":0},{"$f":"IF('FTD-TAX'!G18<>\"\",'FTD-TAX'!G18,0)","v":0},{"$f":"IF('FTD-TAX'!H18<>\"\",'FTD-TAX'!H18,0)","v":0},{"$f":"IF('FTD-TAX'!I18<>\"\",'FTD-TAX'!I18,0)","v":0},{"$f":"IF('FTD-TAX'!J18<>\"\",'FTD-TAX'!J18,0)","v":0},{"$f":"IF('FTD-TAX'!K18<>\"\",'FTD-TAX'!K18,0)","v":0},{"$f":"IF('FTD-TAX'!L18<>\"\",'FTD-TAX'!L18,0)","v":0},{"$f":"IF('FTD-TAX'!M18<>\"\",'FTD-TAX'!M18,0)","v":0},{"$f":"IF('FTD-TAX'!N18<>\"\",'FTD-TAX'!N18,0)","v":0},{"$f":"IF('FTD-TAX'!O18<>\"\",'FTD-TAX'!O18,0)","v":0},{"$f":"IF('FTD-TAX'!P18<>\"\",'FTD-TAX'!P18,0)","v":0}]
["Volume Adjustments            ",{"$f":"IF('FTD-TAX'!F19<>\"\",'FTD-TAX'!F19,0)","v":0},{"$f":"IF('FTD-TAX'!G19<>\"\",'FTD-TAX'!G19,0)","v":0},{"$f":"IF('FTD-TAX'!H19<>\"\",'FTD-TAX'!H19,0)","v":0},{"$f":"IF('FTD-TAX'!I19<>\"\",'FTD-TAX'!I19,0)","v":0},{"$f":"IF('FTD-TAX'!J19<>\"\",'FTD-TAX'!J19,0)","v":0},{"$f":"IF('FTD-TAX'!K19<>\"\",'FTD-TAX'!K19,0)","v":0},{"$f":"IF('FTD-TAX'!L19<>\"\",'FTD-TAX'!L19,0)","v":0},{"$f":"IF('FTD-TAX'!M19<>\"\",'FTD-TAX'!M19,0)","v":0},{"$f":"IF('FTD-TAX'!N19<>\"\",'FTD-TAX'!N19,0)","v":0},{"$f":"IF('FTD-TAX'!O19<>\"\",'FTD-TAX'!O19,0)","v":0},{"$f":"IF('FTD-TAX'!P19<>\"\",'FTD-TAX'!P19,0)","v":0}]
["Total Taxable Volumes         ",{"$f":"IF('FTD-TAX'!F20<>\"\",'FTD-TAX'!F20,0)","v":0},{"$f":"IF('FTD-TAX'!G20<>\"\",'FTD-TAX'!G20,0)","v":0},{"$f":"IF('FTD-TAX'!H20<>\"\",'FTD-TAX'!H20,0)","v":0},{"$f":"IF('FTD-TAX'!I20<>\"\",'FTD-TAX'!I20,0)","v":0},{"$f":"IF('FTD-TAX'!J20<>\"\",'FTD-TAX'!J20,0)","v":0},{"$f":"IF('FTD-TAX'!K20<>\"\",'FTD-TAX'!K20,0)","v":0},{"$f":"IF('FTD-TAX'!L20<>\"\",'FTD-TAX'!L20,0)","v":0},{"$f":"IF('FTD-TAX'!M20<>\"\",'FTD-TAX'!M20,0)","v":0},{"$f":"IF('FTD-TAX'!N20<>\"\",'FTD-TAX'!N20,0)","v":0},{"$f":"IF('FTD-TAX'!O20<>\"\",'FTD-TAX'!O20,0)","v":0},{"$f":"IF('FTD-TAX'!P20<>\"\",'FTD-TAX'!P20,0)","v":0}]
["Tax Rate                      ",{"$f":"IF('FTD-TAX'!F21<>\"\",'FTD-TAX'!F21,0)","v":0.15},{"$f":"IF('FTD-TAX'!G21<>\"\",'FTD-TAX'!G21,0)","v":0.15},{"$f":"IF('FTD-TAX'!H21<>\"\",'FTD-TAX'!H21,0)","v":0.15},{"$f":"IF('FTD-TAX'!I21<>\"\",'FTD-TAX'!I21,0)","v":0.15},{"$f":"IF('FTD-TAX'!J21<>\"\",'FTD-TAX'!J21,0)","v":1.4999999999999999E-2},{"$f":"IF('FTD-TAX'!K21<>\"\",'FTD-TAX'!K21,0)","v":0.15},{"$f":"IF('FTD-TAX'!L21<>\"\",'FTD-TAX'!L21,0)","v":0},{"$f":"IF('FTD-TAX'!M21<>\"\",'FTD-TAX'!M21,0)","v":0.15},{"$f":"IF('FTD-TAX'!N21<>\"\",'FTD-TAX'!N21,0)","v":0.15},{"$f":"IF('FTD-TAX'!O21<>\"\",'FTD-TAX'!O21,0)","v":0},{"$f":"IF('FTD-TAX'!P21<>\"\",'FTD-TAX'!P21,0)","v":0}]
["Total Tax Before Adjustments  ",{"$f":"IF('FTD-TAX'!F22<>\"\",'FTD-TAX'!F22,0)","v":0},{"$f":"IF('FTD-TAX'!G22<>\"\",'FTD-TAX'!G22,0)","v":0},{"$f":"IF('FTD-TAX'!H22<>\"\",'FTD-TAX'!H22,0)","v":0},{"$f":"IF('FTD-TAX'!I22<>\"\",'FTD-TAX'!I22,0)","v":0},{"$f":"IF('FTD-TAX'!J22<>\"\",'FTD-TAX'!J22,0)","v":0},{"$f":"IF('FTD-TAX'!K22<>\"\",'FTD-TAX'!K22,0)","v":0},{"$f":"IF('FTD-TAX'!L22<>\"\",'FTD-TAX'!L22,0)","v":0},{"$f":"IF('FTD-TAX'!M22<>\"\",'FTD-TAX'!M22,0)","v":0},{"$f":"IF('FTD-TAX'!N22<>\"\",'FTD-TAX'!N22,0)","v":0},{"$f":"IF('FTD-TAX'!O22<>\"\",'FTD-TAX'!O22,0)","v":0},{"$f":"IF('FTD-TAX'!P22<>\"\",'FTD-TAX'!P22,0)","v":0}]
["Deduct Adjustments and/or Tax Credits",{"$f":"IF('FTD-TAX'!F23<>\"\",'FTD-TAX'!F23,0)","v":0},{"$f":"IF('FTD-TAX'!G23<>\"\",'FTD-TAX'!G23,0)","v":0},{"$f":"IF('FTD-TAX'!H23<>\"\",'FTD-TAX'!H23,0)","v":0},{"$f":"IF('FTD-TAX'!I23<>\"\",'FTD-TAX'!I23,0)","v":0},{"$f":"IF('FTD-TAX'!J23<>\"\",'FTD-TAX'!J23,0)","v":0},{"$f":"IF('FTD-TAX'!K23<>\"\",'FTD-TAX'!K23,0)","v":0},{"$f":"IF('FTD-TAX'!L23<>\"\",'FTD-TAX'!L23,0)","v":0},{"$f":"IF('FTD-TAX'!M23<>\"\",'FTD-TAX'!M23,0)","v":0},{"$f":"IF('FTD-TAX'!N23<>\"\",'FTD-TAX'!N23,0)","v":0},{"$f":"IF('FTD-TAX'!O23<>\"\",'FTD-TAX'!O23,0)","v":0},{"$f":"IF('FTD-TAX'!P23<>\"\",'FTD-TAX'!P23,0)","v":0}]
["Deduct Shrinkage",{"$f":"IF('FTD-TAX'!F24<>\"\",'FTD-TAX'!F24,0)","v":0},{"$f":"IF('FTD-TAX'!G24<>\"\",'FTD-TAX'!G24,0)","v":0},{"$f":"IF('FTD-TAX'!H24<>\"\",'FTD-TAX'!H24,0)","v":0},{"$f":"IF('FTD-TAX'!I24<>\"\",'FTD-TAX'!I24,0)","v":0},{"$f":"IF('FTD-TAX'!J24<>\"\",'FTD-TAX'!J24,0)","v":0},{"$f":"IF('FTD-TAX'!K24<>\"\",'FTD-TAX'!K24,0)","v":0},{"$f":"IF('FTD-TAX'!L24<>\"\",'FTD-TAX'!L24,0)","v":0},{"$f":"IF('FTD-TAX'!M24<>\"\",'FTD-TAX'!M24,0)","v":0},{"$f":"IF('FTD-TAX'!N24<>\"\",'FTD-TAX'!N24,0)","v":0},{"$f":"IF('FTD-TAX'!O24<>\"\",'FTD-TAX'!O24,0)","v":0},{"$f":"IF('FTD-TAX'!P24<>\"\",'FTD-TAX'!P24,0)","v":0}]
["Deduct Commissions",{"$f":"IF('FTD-TAX'!F25<>\"\",'FTD-TAX'!F25,0)","v":0},{"$f":"IF('FTD-TAX'!G25<>\"\",'FTD-TAX'!G25,0)","v":0},{"$f":"IF('FTD-TAX'!H25<>\"\",'FTD-TAX'!H25,0)","v":0},{"$f":"IF('FTD-TAX'!I25<>\"\",'FTD-TAX'!I25,0)","v":0},{"$f":"IF('FTD-TAX'!J25<>\"\",'FTD-TAX'!J25,0)","v":0},{"$f":"IF('FTD-TAX'!K25<>\"\",'FTD-TAX'!K25,0)","v":0},{"$f":"IF('FTD-TAX'!L25<>\"\",'FTD-TAX'!L25,0)","v":0},{"$f":"IF('FTD-TAX'!M25<>\"\",'FTD-TAX'!M25,0)","v":0},{"$f":"IF('FTD-TAX'!N25<>\"\",'FTD-TAX'!N25,0)","v":0},{"$f":"IF('FTD-TAX'!O25<>\"\",'FTD-TAX'!O25,0)","v":0},{"$f":"IF('FTD-TAX'!P25<>\"\",'FTD-TAX'!P25,0)","v":0}]
["Net Tax Payable               ",{"$f":"IF('FTD-TAX'!F26<>\"\",'FTD-TAX'!F26,0)","v":0},{"$f":"IF('FTD-TAX'!G26<>\"\",'FTD-TAX'!G26,0)","v":0},{"$f":"IF('FTD-TAX'!H26<>\"\",'FTD-TAX'!H26,0)","v":0},{"$f":"IF('FTD-TAX'!I26<>\"\",'FTD-TAX'!I26,0)","v":0},{"$f":"IF('FTD-TAX'!J26<>\"\",'FTD-TAX'!J26,0)","v":0},{"$f":"IF('FTD-TAX'!K26<>\"\",'FTD-TAX'!K26,0)","v":0},{"$f":"IF('FTD-TAX'!L26<>\"\",'FTD-TAX'!L26,0)","v":0},{"$f":"IF('FTD-TAX'!M26<>\"\",'FTD-TAX'!M26,0)","v":0},{"$f":"IF('FTD-TAX'!N26<>\"\",'FTD-TAX'!N26,0)","v":0},{"$f":"IF('FTD-TAX'!O26<>\"\",'FTD-TAX'!O26,0)","v":0},{"$f":"IF('FTD-TAX'!P26<>\"\",'FTD-TAX'!P26,0)","v":0}]

{"sheet":"MapFTG-TAX","index":17,"n_rows":18,"n_cols":9,"rows_kept":18,"cut":false,"hidden":true,"merged":[]}
["Opening Untaxed Inventory     ",{"$f":"IF('FTG-TAX'!F8<>\"\",'FTG-TAX'!F8,0)","v":0},{"$f":"IF('FTG-TAX'!G8<>\"\",'FTG-TAX'!G8,0)","v":0},{"$f":"IF('FTG-TAX'!H8<>\"\",'FTG-TAX'!H8,0)","v":0},{"$f":"IF('FTG-TAX'!I8<>\"\",'FTG-TAX'!I8,0)","v":0},{"$f":"IF('FTG-TAX'!J8<>\"\",'FTG-TAX'!J8,0)","v":0},{"$f":"IF('FTG-TAX'!K8<>\"\",'FTG-TAX'!K8,0)","v":0},{"$f":"IF('FTG-TAX'!L8<>\"\",'FTG-TAX'!L8,0)","v":0},{"$f":"IF('FTG-TAX'!M8<>\"\",'FTG-TAX'!M8,0)","v":0}]
["Refined/Manufactured within Jurisdiction",{"$f":"IF('FTG-TAX'!F9<>\"\",'FTG-TAX'!F9,0)","v":0},{"$f":"IF('FTG-TAX'!G9<>\"\",'FTG-TAX'!G9,0)","v":0},{"$f":"IF('FTG-TAX'!H9<>\"\",'FTG-TAX'!H9,0)","v":0},{"$f":"IF('FTG-TAX'!I9<>\"\",'FTG-TAX'!I9,0)","v":0},{"$f":"IF('FTG-TAX'!J9<>\"\",'FTG-TAX'!J9,0)","v":0},{"$f":"IF('FTG-TAX'!K9<>\"\",'FTG-TAX'!K9,0)","v":0},{"$f":"IF('FTG-TAX'!L9<>\"\",'FTG-TAX'!L9,0)","v":0},{"$f":"IF('FTG-TAX'!M9<>\"\",'FTG-TAX'!M9,0)","v":0}]
["Imports from Out of Jurisdiction",{"$f":"IF('FTG-TAX'!F10<>\"\",'FTG-TAX'!F10,0)","v":0},{"$f":"IF('FTG-TAX'!G10<>\"\",'FTG-TAX'!G10,0)","v":0},{"$f":"IF('FTG-TAX'!H10<>\"\",'FTG-TAX'!H10,0)","v":0},{"$f":"IF('FTG-TAX'!I10<>\"\",'FTG-TAX'!I10,0)","v":0},{"$f":"IF('FTG-TAX'!J10<>\"\",'FTG-TAX'!J10,0)","v":0},{"$f":"IF('FTG-TAX'!K10<>\"\",'FTG-TAX'!K10,0)","v":0},{"$f":"IF('FTG-TAX'!L10<>\"\",'FTG-TAX'!L10,0)","v":0},{"$f":"IF('FTG-TAX'!M10<>\"\",'FTG-TAX'!M10,0)","v":0}]
["Acquisitions within Jurisdiction",{"$f":"IF('FTG-TAX'!F11<>\"\",'FTG-TAX'!F11,0)","v":0},{"$f":"IF('FTG-TAX'!G11<>\"\",'FTG-TAX'!G11,0)","v":0},{"$f":"IF('FTG-TAX'!H11<>\"\",'FTG-TAX'!H11,0)","v":0},{"$f":"IF('FTG-TAX'!I11<>\"\",'FTG-TAX'!I11,0)","v":0},{"$f":"IF('FTG-TAX'!J11<>\"\",'FTG-TAX'!J11,0)","v":0},{"$f":"IF('FTG-TAX'!K11<>\"\",'FTG-TAX'!K11,0)","v":0},{"$f":"IF('FTG-TAX'!L11<>\"\",'FTG-TAX'!L11,0)","v":0},{"$f":"IF('FTG-TAX'!M11<>\"\",'FTG-TAX'!M11,0)","v":0}]
["Rebrands                      ",{"$f":"IF('FTG-TAX'!F12<>\"\",'FTG-TAX'!F12,0)","v":0},{"$f":"IF('FTG-TAX'!G12<>\"\",'FTG-TAX'!G12,0)","v":0},{"$f":"IF('FTG-TAX'!H12<>\"\",'FTG-TAX'!H12,0)","v":0},{"$f":"IF('FTG-TAX'!I12<>\"\",'FTG-TAX'!I12,0)","v":0},{"$f":"IF('FTG-TAX'!J12<>\"\",'FTG-TAX'!J12,0)","v":0},{"$f":"IF('FTG-TAX'!K12<>\"\",'FTG-TAX'!K12,0)","v":0},{"$f":"IF('FTG-TAX'!L12<>\"\",'FTG-TAX'!L12,0)","v":0},{"$f":"IF('FTG-TAX'!M12<>\"\",'FTG-TAX'!M12,0)","v":0}]
["Closing Untaxed Inventory     ",{"$f":"IF('FTG-TAX'!F13<>\"\",'FTG-TAX'!F13,0)","v":0},{"$f":"IF('FTG-TAX'!G13<>\"\",'FTG-TAX'!G13,0)","v":0},{"$f":"IF('FTG-TAX'!H13<>\"\",'FTG-TAX'!H13,0)","v":0},{"$f":"IF('FTG-TAX'!I13<>\"\",'FTG-TAX'!I13,0)","v":0},{"$f":"IF('FTG-TAX'!J13<>\"\",'FTG-TAX'!J13,0)","v":0},{"$f":"IF('FTG-TAX'!K13<>\"\",'FTG-TAX'!K13,0)","v":0},{"$f":"IF('FTG-TAX'!L13<>\"\",'FTG-TAX'!L13,0)","v":0},{"$f":"IF('FTG-TAX'!M13<>\"\",'FTG-TAX'!M13,0)","v":0}]
["Total Accountable Volumes     ",{"$f":"IF('FTG-TAX'!F14<>\"\",'FTG-TAX'!F14,0)","v":0},{"$f":"IF('FTG-TAX'!G14<>\"\",'FTG-TAX'!G14,0)","v":0},{"$f":"IF('FTG-TAX'!H14<>\"\",'FTG-TAX'!H14,0)","v":0},{"$f":"IF('FTG-TAX'!I14<>\"\",'FTG-TAX'!I14,0)","v":0},{"$f":"IF('FTG-TAX'!J14<>\"\",'FTG-TAX'!J14,0)","v":0},{"$f":"IF('FTG-TAX'!K14<>\"\",'FTG-TAX'!K14,0)","v":0},{"$f":"IF('FTG-TAX'!L14<>\"\",'FTG-TAX'!L14,0)","v":0},{"$f":"IF('FTG-TAX'!M14<>\"\",'FTG-TAX'!M14,0)","v":0}]
["Exports Out of Jurisdicition  ",{"$f":"IF('FTG-TAX'!F16<>\"\",'FTG-TAX'!F16,0)","v":0},{"$f":"IF('FTG-TAX'!G16<>\"\",'FTG-TAX'!G16,0)","v":0},{"$f":"IF('FTG-TAX'!H16<>\"\",'FTG-TAX'!H16,0)","v":0},{"$f":"IF('FTG-TAX'!I16<>\"\",'FTG-TAX'!I16,0)","v":0},{"$f":"IF('FTG-TAX'!J16<>\"\",'FTG-TAX'!J16,0)","v":0},{"$f":"IF('FTG-TAX'!K16<>\"\",'FTG-TAX'!K16,0)","v":0},{"$f":"IF('FTG-TAX'!L16<>\"\",'FTG-TAX'!L16,0)","v":0},{"$f":"IF('FTG-TAX'!M16<>\"\",'FTG-TAX'!M16,0)","v":0}]
["Dispositions to Licenced Collectors",{"$f":"IF('FTG-TAX'!F17<>\"\",'FTG-TAX'!F17,0)","v":0},{"$f":"IF('FTG-TAX'!G17<>\"\",'FTG-TAX'!G17,0)","v":0},{"$f":"IF('FTG-TAX'!H17<>\"\",'FTG-TAX'!H17,0)","v":0},{"$f":"IF('FTG-TAX'!I17<>\"\",'FTG-TAX'!I17,0)","v":0},{"$f":"IF('FTG-TAX'!J17<>\"\",'FTG-TAX'!J17,0)","v":0},{"$f":"IF('FTG-TAX'!K17<>\"\",'FTG-TAX'!K17,0)","v":0},{"$f":"IF('FTG-TAX'!L17<>\"\",'FTG-TAX'!L17,0)","v":0},{"$f":"IF('FTG-TAX'!M17<>\"\",'FTG-TAX'!M17,0)","v":0}]
["Exempt Sales                  ",{"$f":"IF('FTG-TAX'!F18<>\"\",'FTG-TAX'!F18,0)","v":0},{"$f":"IF('FTG-TAX'!G18<>\"\",'FTG-TAX'!G18,0)","v":0},{"$f":"IF('FTG-TAX'!H18<>\"\",'FTG-TAX'!H18,0)","v":0},{"$f":"IF('FTG-TAX'!I18<>\"\",'FTG-TAX'!I18,0)","v":0},{"$f":"IF('FTG-TAX'!J18<>\"\",'FTG-TAX'!J18,0)","v":0},{"$f":"IF('FTG-TAX'!K18<>\"\",'FTG-TAX'!K18,0)","v":0},{"$f":"IF('FTG-TAX'!L18<>\"\",'FTG-TAX'!L18,0)","v":0},{"$f":"IF('FTG-TAX'!M18<>\"\",'FTG-TAX'!M18,0)","v":0}]
["Volume Adjustments            ",{"$f":"IF('FTG-TAX'!F19<>\"\",'FTG-TAX'!F19,0)","v":0},{"$f":"IF('FTG-TAX'!G19<>\"\",'FTG-TAX'!G19,0)","v":0},{"$f":"IF('FTG-TAX'!H19<>\"\",'FTG-TAX'!H19,0)","v":0},{"$f":"IF('FTG-TAX'!I19<>\"\",'FTG-TAX'!I19,0)","v":0},{"$f":"IF('FTG-TAX'!J19<>\"\",'FTG-TAX'!J19,0)","v":0},{"$f":"IF('FTG-TAX'!K19<>\"\",'FTG-TAX'!K19,0)","v":0},{"$f":"IF('FTG-TAX'!L19<>\"\",'FTG-TAX'!L19,0)","v":0},{"$f":"IF('FTG-TAX'!M19<>\"\",'FTG-TAX'!M19,0)","v":0}]
["Total Taxable Volumes         ",{"$f":"IF('FTG-TAX'!F20<>\"\",'FTG-TAX'!F20,0)","v":0},{"$f":"IF('FTG-TAX'!G20<>\"\",'FTG-TAX'!G20,0)","v":0},{"$f":"IF('FTG-TAX'!H20<>\"\",'FTG-TAX'!H20,0)","v":0},{"$f":"IF('FTG-TAX'!I20<>\"\",'FTG-TAX'!I20,0)","v":0},{"$f":"IF('FTG-TAX'!J20<>\"\",'FTG-TAX'!J20,0)","v":0},{"$f":"IF('FTG-TAX'!K20<>\"\",'FTG-TAX'!K20,0)","v":0},{"$f":"IF('FTG-TAX'!L20<>\"\",'FTG-TAX'!L20,0)","v":0},{"$f":"IF('FTG-TAX'!M20<>\"\",'FTG-TAX'!M20,0)","v":0}]
["Tax Rate                      ",{"$f":"IF('FTG-TAX'!F21<>\"\",'FTG-TAX'!F21,0)","v":0.15},{"$f":"IF('FTG-TAX'!G21<>\"\",'FTG-TAX'!G21,0)","v":0.15},{"$f":"IF('FTG-TAX'!H21<>\"\",'FTG-TAX'!H21,0)","v":1.4999999999999999E-2},{"$f":"IF('FTG-TAX'!I21<>\"\",'FTG-TAX'!I21,0)","v":0},{"$f":"IF('FTG-TAX'!J21<>\"\",'FTG-TAX'!J21,0)","v":0.09},{"$f":"IF('FTG-TAX'!K21<>\"\",'FTG-TAX'!K21,0)","v":0.15},{"$f":"IF('FTG-TAX'!L21<>\"\",'FTG-TAX'!L21,0)","v":0},{"$f":"IF('FTG-TAX'!M21<>\"\",'FTG-TAX'!M21,0)","v":0}]
["Total Tax Before Adjustments  ",{"$f":"IF('FTG-TAX'!F22<>\"\",'FTG-TAX'!F22,0)","v":0},{"$f":"IF('FTG-TAX'!G22<>\"\",'FTG-TAX'!G22,0)","v":0},{"$f":"IF('FTG-TAX'!H22<>\"\",'FTG-TAX'!H22,0)","v":0},{"$f":"IF('FTG-TAX'!I22<>\"\",'FTG-TAX'!I22,0)","v":0},{"$f":"IF('FTG-TAX'!J22<>\"\",'FTG-TAX'!J22,0)","v":0},{"$f":"IF('FTG-TAX'!K22<>\"\",'FTG-TAX'!K22,0)","v":0},{"$f":"IF('FTG-TAX'!L22<>\"\",'FTG-TAX'!L22,0)","v":0},{"$f":"IF('FTG-TAX'!M22<>\"\",'FTG-TAX'!M22,0)","v":0}]
["Deduct Adjustments and/or Tax Credits",{"$f":"IF('FTG-TAX'!F23<>\"\",'FTG-TAX'!F23,0)","v":0},{"$f":"IF('FTG-TAX'!G23<>\"\",'FTG-TAX'!G23,0)","v":0},{"$f":"IF('FTG-TAX'!H23<>\"\",'FTG-TAX'!H23,0)","v":0},{"$f":"IF('FTG-TAX'!I23<>\"\",'FTG-TAX'!I23,0)","v":0},{"$f":"IF('FTG-TAX'!J23<>\"\",'FTG-TAX'!J23,0)","v":0},{"$f":"IF('FTG-TAX'!K23<>\"\",'FTG-TAX'!K23,0)","v":0},{"$f":"IF('FTG-TAX'!L23<>\"\",'FTG-TAX'!L23,0)","v":0},{"$f":"IF('FTG-TAX'!M23<>\"\",'FTG-TAX'!M23,0)","v":0}]
["Deduct Shrinkage",{"$f":"IF('FTG-TAX'!F24<>\"\",'FTG-TAX'!F24,0)","v":0},{"$f":"IF('FTG-TAX'!G24<>\"\",'FTG-TAX'!G24,0)","v":0},{"$f":"IF('FTG-TAX'!H24<>\"\",'FTG-TAX'!H24,0)","v":0},{"$f":"IF('FTG-TAX'!I24<>\"\",'FTG-TAX'!I24,0)","v":0},{"$f":"IF('FTG-TAX'!J24<>\"\",'FTG-TAX'!J24,0)","v":0},{"$f":"IF('FTG-TAX'!K24<>\"\",'FTG-TAX'!K24,0)","v":0},{"$f":"IF('FTG-TAX'!L24<>\"\",'FTG-TAX'!L24,0)","v":0},{"$f":"IF('FTG-TAX'!M24<>\"\",'FTG-TAX'!M24,0)","v":0}]
["Deduct Commissions",{"$f":"IF('FTG-TAX'!F25<>\"\",'FTG-TAX'!F25,0)","v":0},{"$f":"IF('FTG-TAX'!G25<>\"\",'FTG-TAX'!G25,0)","v":0},{"$f":"IF('FTG-TAX'!H25<>\"\",'FTG-TAX'!H25,0)","v":0},{"$f":"IF('FTG-TAX'!I25<>\"\",'FTG-TAX'!I25,0)","v":0},{"$f":"IF('FTG-TAX'!J25<>\"\",'FTG-TAX'!J25,0)","v":0},{"$f":"IF('FTG-TAX'!K25<>\"\",'FTG-TAX'!K25,0)","v":0},{"$f":"IF('FTG-TAX'!L25<>\"\",'FTG-TAX'!L25,0)","v":0},{"$f":"IF('FTG-TAX'!M25<>\"\",'FTG-TAX'!M25,0)","v":0}]
["Net Tax Payable               ",{"$f":"IF('FTG-TAX'!F26<>\"\",'FTG-TAX'!F26,0)","v":0},{"$f":"IF('FTG-TAX'!G26<>\"\",'FTG-TAX'!G26,0)","v":0},{"$f":"IF('FTG-TAX'!H26<>\"\",'FTG-TAX'!H26,0)","v":0},{"$f":"IF('FTG-TAX'!I26<>\"\",'FTG-TAX'!I26,0)","v":0},{"$f":"IF('FTG-TAX'!J26<>\"\",'FTG-TAX'!J26,0)","v":0},{"$f":"IF('FTG-TAX'!K26<>\"\",'FTG-TAX'!K26,0)","v":0},{"$f":"IF('FTG-TAX'!L26<>\"\",'FTG-TAX'!L26,0)","v":0},{"$f":"IF('FTG-TAX'!M26<>\"\",'FTG-TAX'!M26,0)","v":0}]

{"sheet":"MapReturn","index":18,"n_rows":6,"n_cols":2,"rows_kept":6,"cut":false,"hidden":true,"merged":[]}
["Original return:",false]
["Amended return:",false]
[]
["Original return flag:",{"$f":"IF(B1 = TRUE, TRUE, IF(B2 = TRUE, FALSE, TRUE))","v":true}]
[]
["Update address flag:",false]

{"sheet":"Return","index":19,"n_rows":44,"n_cols":12,"rows_kept":44,"cut":false,"hidden":false,"merged":[[2,3,2,6],[3,3,3,6],[4,3,4,6],[5,3,5,6],[0,4,0,9],[2,7,2,8],[3,1,3,2],[4,1,4,2],[10,2,10,4],[12,2,12,4],[44,6,44,8],[40,6,40,8],[44,1,44,4],[41,6,41,8],[42,6,42,8],[43,1,43,4],[40,1,40,4],[43,6,43,8],[7,1,9,4],[11,6,11,7],[42,1,42,4],[41,1,41,4],[39,6,39,8],[37,1,37,4],[35,7,35,8],[33,6,33,8],[34,6,34,8],[33,1,33,4],[34,1,34,4],[35,1,35,4],[2,1,2,2],[36,7,36,8],[37,7,37,8],[39,1,39,4],[38,1,38,4],[32,1,32,8],[13,6,13,7],[7,6,7,7],[8,6,8,7],[9,6,9,7],[11,2,11,4],[10,6,10,7],[12,6,12,7],[13,2,13,4],[36,1,36,4],[38,6,38,8]]}
[null,null,null," \nRevenue Division\nPO Box 200\nRegina, Canada  S4P 2Z6\nToll Free  1-800-667-6102\nRegina        (306) 787-7683\nFax                (306) 787-7083\nSask.Tax.Info@gov.sk.ca","Generic Fuel Tax Return   \nFuel Tax Return"]
[null,null,null,null,null,null,null,null,null,null,null,"Instructions"]
[null,"Account ID:",null,null,null,null,null,"Return Period:             YYYY-MM-DD",null,null,null,"1. Enter all the required data in this return."]
[null,"Federal BN:",null,null,null,null,null,"From:",null,null,null,"2. Verify that the data is accurate."]
[null,"Legal Name:",null,null,null,null,null,"To:",null,null,null,"3. Click on the 'Format File' button.  A new return template will need to be used for each upload, as the Format File button modifies this return.    "]
[null,"Address:",null,null,null,null,null,"Due Date:",{"$f":"IF(I5=\"\",\"\",I5+20)","v":""},null,null,"4. Re-save the file either in the XLS or XLSX format. DO NOT save this as a macro-enabled file."]
[null,null,null,null,null,null,null,null,null,null,null,"5. Navigate to SETS to upload the XLS or XLSX file by signing in and going to the Online Transactions Menu and selecting File a Form."]
[null,"CERTIFICATION - I hereby certify that the information contained in this return is true, correct and complete and can be substantiated from the books and records of this business.",null,null,null,null,"Total FTD Tax:\n     Line 19 FTD-Tax",null,{"$f":"IF('FTD-TAX'!P29=0,\"\",ROUND('FTD-TAX'!P29,2))","v":""},1]
[null,null,null,null,null,null,"Total FTG Tax:\n     Line 19 FTG-Tax",null,{"$f":"IF('FTG-TAX'!M29=0,\"\",ROUND('FTG-TAX'!M29,2))","v":""},2]
[null,null,null,null,null,null,"Total Tax Payable:\n     Line 1 + Line 2",null,{"$f":"IF(SUM(I8,I9)=0,\"\",SUM(I8,I9))","v":""},3]
[null,"Name: \n  Please Print",null,null,null,null,"Interim Payment:\n      Payment for this Period",null,0,4]
[null,"Title:",null,null,null,null,"Account Balance:\n     Total Balance Outstanding",null,null,5]
[null,"Signature:",null,null,null,null,"Net Amount Payable:\n      Line 3 - Line 4 + Line 5",null,{"$f":"IF(I10=\"\",\"\",I10-I11+I12)","v":""},6]
[null,"Date:\n  YYYY-MM-DD",null,null,null,null,"Remittance Enclosed:",null,0,7]
[]
[]
[null,null,"Note:"]
[null,null,"v  If no tax is due, a \"0.00\" return must be filed."]
[null,null,"v  Penalty and interest are applied to returns filed after the due date."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"CHANGE NOTIFICATION"]
[null,"Business Closure:",null,null,null,null,"Address/Name Change:"]
[null,"Check the box and provide details below",null,null,null,null,"Check the appropriate box and provide details below"]
[null,"Date of Closure (YYYY-MM-DD):",null,null,null,null,null,"Mailing"]
[null,null,null,null,null,null,null,"Business Name"]
[null,"Reason for Closure:",null,null,null,null,null,"Location"]
[null,null,null,null,null,null,"Business Name:"]
[]
[null,"If business was sold, please provide details below:",null,null,null,null,"Address (including street, city, province, postal code):"]
[null,"Purchaser Name:"]
[]
[null,"Purchaser Phone Number:",null,null,null,null,"Phone Number:"]

{"sheet":"FTD-TAX","index":20,"n_rows":218,"n_cols":17,"rows_kept":218,"cut":false,"hidden":false,"merged":[[7,2,7,4],[20,2,20,4],[23,3,23,4],[24,3,24,4],[14,2,14,4],[8,2,8,4],[9,2,9,3],[10,2,10,3],[0,3,0,5],[0,6,0,16],[5,5,6,5],[5,10,6,10],[5,13,5,14],[5,15,6,15],[1,11,1,12],[1,14,1,16],[5,2,6,4],[1,3,1,9],[3,3,3,5],[3,12,3,13],[3,14,3,16],[25,2,25,4],[11,2,11,3],[13,2,13,4],[15,2,15,3],[16,2,16,3],[19,2,19,4],[18,2,18,3],[17,2,17,3],[21,2,21,4],[22,2,22,3],[12,2,12,4]]}
[null,null,null," \nRevenue Division\nPO Box 200\nRegina, Canada  S4P 2Z6\nToll Free  1-800-667-6102\nRegina        (306) 787-7683\nFax                (306) 787-7083\nSask.Tax.Info@gov.sk.ca",null,null,"FTD-Tax\nSummary of Diesel and Related Products"]
[null,null,"Legal Name:",{"$f":"IF(Return!D5=\"\",\"\",Return!D5)","v":""},null,null,null,null,null,null,"Account ID:",{"$f":"IF(Return!D3=\"\",\"\",Return!D3)","v":""},null,"Federal BN:",{"$f":"IF(Return!D4=\"\",\"\",Return!D4)","v":""}]
[]
[null,null,"Province:","Saskatchewan",null,null,null,null,null,null,null,null,"For the Period Ended: \n(YYYY-MM-DD)",null,{"$f":"IF(Return!I5=\"\",\"\",Return!I5)","v":""}]
[]
[null,null," ",null,null,"DIESEL","DYED","HEATING","MARINE","JET","KEROSENE","LIQUEFIED","LOCOMOTIVE","OTHER FUEL",null,"TOTALS"]
[null,null,null,null,null,null,"DIESEL","FUEL","DIESEL","FUEL",null,"NATURAL GAS","FUEL","Taxable","Non Taxable"]
[null,1,"Opening Untaxed Inventory",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(F8:O8)","v":0},1]
[null,2,"Refined or Manufactured within Jurisdiction",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F9 + SUM(I9:O9)","v":0},2]
[null,3,"Imports from Out-of-Jurisdiction",null,"FTD-1",{"$f":"'FTD-1'!E27","v":0},{"$f":"'FTD-1'!F27","v":0},{"$f":"'FTD-1'!G27","v":0},{"$f":"'FTD-1'!H27","v":0},{"$f":"'FTD-1'!I27","v":0},{"$f":"'FTD-1'!J27","v":0},{"$f":"'FTD-1'!K27","v":0},{"$f":"'FTD-1'!L27","v":0},{"$f":"'FTD-1'!M27","v":0},{"$f":"'FTD-1'!N27","v":0},{"$f":"SUM(F10:O10)","v":0},3]
[null,4,"Acquisitions within Jurisdiction",null,"FTD-2",{"$f":"'FTD-2'!E26","v":0},{"$f":"'FTD-2'!F26","v":0},{"$f":"'FTD-2'!G26","v":0},{"$f":"'FTD-2'!H26","v":0},{"$f":"'FTD-2'!I26","v":0},{"$f":"'FTD-2'!J26","v":0},{"$f":"'FTD-2'!K26","v":0},{"$f":"'FTD-2'!L26","v":0},{"$f":"'FTD-2'!M26","v":0},{"$f":"'FTD-2'!N26","v":0},{"$f":"SUM(F11:O11)","v":0},4]
[null,5,"Rebrands",null,"FTD-2.5",{"$f":"'FTD-2.5'!E18","v":0},{"$f":"'FTD-2.5'!F18","v":0},{"$f":"'FTD-2.5'!G18","v":0},{"$f":"'FTD-2.5'!H18","v":0},{"$f":"'FTD-2.5'!I18","v":0},{"$f":"'FTD-2.5'!J18","v":0},{"$f":"'FTD-2.5'!K18","v":0},{"$f":"'FTD-2.5'!L18","v":0},{"$f":"'FTD-2.5'!M18","v":0},{"$f":"'FTD-2.5'!N18","v":0},{"$f":"SUM(F12:O12)","v":0},5]
[null,6,"Subtract: Closing Untaxed Inventory",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(F13:O13)","v":0},6]
[null,7,"  TOTAL ACCOUNTABLE VOLUMES ",null,null,{"$f":"F8+F9+F10+F11+F12-F13","v":0},{"$f":"G8+G10+G11+G12-G13","v":0},{"$f":"H8+H10+H11+H12-H13","v":0},{"$f":"I8+I9+I10+I11+I12-I13","v":0},0,{"$f":"K8+K9+K10+K11+K12-K13","v":0},{"$f":"L8+L9+L10+L11+L12-L13","v":0},0,0,0,0,7]
[null,null,"SUBTRACT: "]
[null,8,"Exports Out-of-Jurisdiction",null,"FTD-3",{"$f":"'FTD-3'!E28","v":0},{"$f":"'FTD-3'!F28","v":0},{"$f":"'FTD-3'!G28","v":0},{"$f":"'FTD-3'!H28","v":0},{"$f":"'FTD-3'!I28","v":0},{"$f":"'FTD-3'!J28","v":0},{"$f":"'FTD-3'!K28","v":0},{"$f":"'FTD-3'!L28","v":0},{"$f":"'FTD-3'!M28","v":0},{"$f":"'FTD-3'!N28","v":0},{"$f":"SUM(F16:O16)","v":0},8]
[null,9,"Dispositions within Jurisdiction to Licensed Collectors",null,"FTD-4",{"$f":"'FTD-4'!E27","v":0},{"$f":"'FTD-4'!F27","v":0},{"$f":"'FTD-4'!G27","v":0},{"$f":"'FTD-4'!H27","v":0},{"$f":"'FTD-4'!I27","v":0},{"$f":"'FTD-4'!J27","v":0},{"$f":"'FTD-4'!K27","v":0},{"$f":"'FTD-4'!L27","v":0},{"$f":"'FTD-4'!M27","v":0},{"$f":"'FTD-4'!N27","v":0},{"$f":"SUM(F17:O17)","v":0},9]
[null,10,"Exempt Sales",null,"FTD-5",{"$f":"'FTD-5'!E24","v":0},{"$f":"'FTD-5'!F24","v":0},{"$f":"'FTD-5'!G24","v":0},{"$f":"'FTD-5'!H24","v":0},{"$f":"'FTD-5'!I24","v":0},{"$f":"'FTD-5'!J24","v":0},{"$f":"'FTD-5'!K24","v":0},{"$f":"'FTD-5'!L24","v":0},{"$f":"'FTD-5'!M24","v":0},{"$f":"'FTD-5'!N24","v":0},{"$f":"SUM(F18:O18)","v":0},10]
[null,11,"Volume Adjustments",null,"FTD-6",{"$f":"'FTD-6'!E13","v":0},{"$f":"'FTD-6'!F13","v":0},{"$f":"'FTD-6'!G13","v":0},{"$f":"'FTD-6'!H13","v":0},{"$f":"'FTD-6'!I13","v":0},{"$f":"'FTD-6'!J13","v":0},{"$f":"'FTD-6'!K13","v":0},{"$f":"'FTD-6'!L13","v":0},{"$f":"'FTD-6'!M13","v":0},{"$f":"'FTD-6'!N13","v":0},{"$f":"SUM(F19:O19)","v":0},11]
[null,12,"  TOTAL TAXABLE VOLUMES",null,null,{"$f":"F14-F16-F17-F18-F19","v":0},0,0,0,0,0,0,0,0,0,0,12]
[null,null,"Tax Rate",null,null,0.15,0.15,0.15,0.15,1.4999999999999999E-2,0.15,0,0.15,0.15,0]
[null,13,"  TOTAL TAX BEFORE ADJUSTMENTS",null,null,{"$f":"ROUND(F20*F21,2)","v":0},0,0,0,0,0,0,0,0,0,{"$f":"SUM(F22:O22)","v":0},13]
[null,14,"Deduct Adjustments and/or Tax Credits",null,"FTD-7",{"$f":"'FTD-7'!E14","v":0},{"$f":"'FTD-7'!F14","v":0},{"$f":"'FTD-7'!G14","v":0},{"$f":"'FTD-7'!H14","v":0},{"$f":"'FTD-7'!I14","v":0},{"$f":"'FTD-7'!J14","v":0},{"$f":"'FTD-7'!K14","v":0},{"$f":"'FTD-7'!L14","v":0},{"$f":"'FTD-7'!M14","v":0},{"$f":"'FTD-7'!N14","v":0},{"$f":"SUM(F23:O23)","v":0},14]
[null,15,"Deduct Shrinkage","Attach Schedules",null,null,null,null,null,null,null,null,null,null,null,null,15]
[null,16,"Deduct Commissions","Attach Schedules",null,null,null,null,null,null,null,null,null,null,null,null,16]
[null,17,"  NET TAX PAYABLE",null,null,{"$f":"ROUND(F22-(F23+F24+F25),2)","v":0},{"$f":"ROUND(G22-(G23+G24+G25),2)","v":0},0,0,0,0,0,0,0,0,0,17]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other Adjustments or Installments",null,"18"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total FTD Payable",{"$f":"P26","v":0},"19"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"To Line 1 of Return"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
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[]
[]
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[]
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[]
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[]
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[]
[]
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[]
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[]
[]
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[]
[]
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[]
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[]
[]
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[]
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[]
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[]
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[]
[]
[]
[null,null,null,null,null,null,null,33]

{"sheet":"FTD-1","index":21,"n_rows":29,"n_cols":15,"rows_kept":29,"cut":false,"hidden":false,"merged":[[0,7,0,14],[0,2,0,3],[1,2,1,8],[3,11,3,12],[3,13,3,14],[1,10,1,11],[1,13,1,14],[3,2,3,4],[5,14,6,14],[5,9,6,9],[5,4,6,4],[7,1,7,2],[8,1,8,2],[5,1,6,2],[26,1,26,3],[21,1,21,2],[22,1,22,2],[23,1,23,2],[24,1,24,2],[25,1,25,2],[20,1,20,2],[9,1,9,2],[10,1,10,2],[15,1,15,2],[16,1,16,2],[17,1,17,2],[18,1,18,2],[19,1,19,2],[11,1,11,2],[12,1,12,2],[13,1,13,2],[14,1,14,2]]}
[null,null," \nRevenue Division\nPO Box 200\nRegina, Canada  S4P 2Z6\nToll Free  1-800-667-6102\nRegina        (306) 787-7683\nFax                (306) 787-7083\nSask.Tax.Info@gov.sk.ca",null,null,null,null,"FTD-1\nDiesel Product Imports from Out of Jurisdiction"]
[null,"Legal Name:",{"$f":"IF(Return!D5=\"\",\"\",Return!D5)","v":""},null,null,null,null,null,null,"Account ID:",{"$f":"IF(Return!D3=\"\",\"\",Return!D3)","v":""},null,"Federal BN:",{"$f":"IF(Return!D4=\"\",\"\",Return!D4)","v":""}]
[]
[null,"Province:","Saskatchewan",null,null,null,null,null,null,null,null,"For the Period Ended: \n(YYYY-MM-DD)",null,{"$f":"IF(Return!I5=\"\",\"\",Return!I5)","v":""}]
[]
[null,"Jurisdiction",null,"SK Fuel Tax ","Diesel","Dyed","Heating","Marine","Jet","Kerosene","Liquefied","Locomotive","Other","Other","Total"]
[null,null,null,"Number",null,"Diesel","Fuel","Diesel","Fuel",null,"Natural Gas","Fuel","Taxable","Non-Taxable"]
[null,"Alberta",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E8:N8)","v":0}]
[null,"British Columbia",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Manitoba",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"New Brunswick",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Newfoundland",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Northwest Territories",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Nova Scotia",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Nunavut",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Ontario",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Prince Edward Island",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Quebec",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Saskatchewan",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E19:N19)","v":0}]
[null,"Yukon",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Imports from Out of Canada - Specify Jurisdiction"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E22:N22)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Total Imports from Out-of-Jurisdiction  (FTD-1)",null,null,{"$f":"SUM(E8:E26)","v":0},{"$f":"SUM(F8:F26)","v":0},0,0,0,0,0,0,0,0,0]
[]
[null,"CARRY FORWARD TOTALS TO \"SUMMARY OF DIESEL AND RELATED PRODUCTS - FTD-TAX (line 3)\""]

{"sheet":"FTD-2","index":22,"n_rows":28,"n_cols":15,"rows_kept":28,"cut":false,"hidden":false,"merged":[[25,1,25,3],[1,10,1,11],[1,13,1,14],[0,7,0,14],[5,4,6,4],[5,9,6,9],[5,14,6,14],[5,1,6,2],[3,11,3,12],[3,13,3,14],[1,2,1,8],[3,2,3,5],[7,1,7,2],[8,1,8,2],[9,1,9,2],[10,1,10,2],[11,1,11,2],[12,1,12,2],[13,1,13,2],[14,1,14,2],[15,1,15,2],[21,1,21,2],[22,1,22,2],[23,1,23,2],[24,1,24,2],[16,1,16,2],[17,1,17,2],[18,1,18,2],[19,1,19,2],[20,1,20,2]]}
[null,null," \nRevenue Division\nPO Box 200\nRegina, Canada  S4P 2Z6\nToll Free  1-800-667-6102\nRegina        (306) 787-7683\nFax                (306) 787-7083\nSask.Tax.Info@gov.sk.ca",null,null,null,null,"FTD-2\nDiesel Product Acquisitions within Jurisdiction from Licenced Collectors"]
[null,"Legal Name:",{"$f":"IF(Return!D5=\"\",\"\",Return!D5)","v":""},null,null,null,null,null,null,"Account ID:",{"$f":"IF(Return!D3=\"\",\"\",Return!D3)","v":""},null,"Federal BN:",{"$f":"IF(Return!D4=\"\",\"\",Return!D4)","v":""}]
[]
[null,"Province:","Saskatchewan",null,null,null,null,null,null,null,null,"For the Period Ended: \n(YYYY-MM-DD)",null,{"$f":"IF(Return!I5=\"\",\"\",Return!I5)","v":""}]
[]
[null,"Collector Names",null,"SK Fuel Tax ","Diesel","Dyed","Heating","Marine","Jet","Kerosene","Liquefied","Locomotive","Other","Other","Total"]
[null,null,null,"Number",null,"Diesel","Fuel","Diesel","Fuel",null,"Natural Gas","Fuel","Taxable","Non-Taxable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E8:N8)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Total Acquisitions within Jurisdiction   (FTD-2)",null,null,{"$f":"SUM(E8:E25)","v":0},0,0,0,0,0,0,0,0,0,0]
[]
[null,"CARRY FORWARD TOTALS TO \"SUMMARY OF DIESEL AND RELATED PRODUCTS - FTD-TAX (line 4)\""]

{"sheet":"FTD-2.5","index":23,"n_rows":25,"n_cols":15,"rows_kept":25,"cut":false,"hidden":false,"merged":[[17,1,17,3],[7,1,7,2],[12,1,12,2],[5,4,6,4],[0,7,0,14],[5,14,6,14],[5,9,6,9],[3,11,3,12],[3,13,3,14],[1,10,1,11],[1,13,1,14],[1,2,1,8],[3,2,3,5],[8,1,8,2],[9,1,9,2],[10,1,10,2],[11,1,11,2],[13,1,13,2],[14,1,14,2],[15,1,15,2],[16,1,16,2]]}
[null,null," \nRevenue Division\nPO Box 200\nRegina, Canada  S4P 2Z6\nToll Free  1-800-667-6102\nRegina        (306) 787-7683\nFax                (306) 787-7083\nSask.Tax.Info@gov.sk.ca",null,null,null,null,"FTD-2.5\nDiesel Product Blending/Colouring/Relabelling"]
[null,"Legal Name:",{"$f":"IF(Return!D5=\"\",\"\",Return!D5)","v":""},null,null,null,null,null,null,"Account ID:",{"$f":"IF(Return!D3=\"\",\"\",Return!D3)","v":""},null,"Federal BN:",{"$f":"IF(Return!D4=\"\",\"\",Return!D4)","v":""}]
[]
[null,"Province:","Saskatchewan",null,null,null,null,null,null,null,null,"For the Period Ended: \n(YYYY-MM-DD)",null,{"$f":"IF(Return!I5=\"\",\"\",Return!I5)","v":""}]
[]
[null,null,null,null,"Diesel","Dyed","Heating","Marine","Jet","Kerosene","Liquefied","Locomotive","Other","Other","Total"]
[null,null,null,null,null,"Diesel","Fuel","Diesel","Fuel",null,"Natural Gas","Fuel","Taxable","Non-Taxable"]
[null,"Fuel Blending Activities (1)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E9:N9)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E10:N10)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Fuel Colouring or Relabelling Activities (2)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E14:N14)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Total Fuel Blending/Colouring/Relabelling (FTD-2.5)",null,null,{"$f":"SUM(E9:E12,E14:E17)","v":0},{"$f":"SUM(F9:F12,F14:F17)","v":0},0,0,0,0,0,0,0,0,{"$f":"SUM(O9:O12,O14:O17)","v":0}]
[null,"CARRY FORWARD TOTALS TO \"SUMMARY OF DIESEL AND RELATED PRODUCTS - FTD-TAX (line 5)\""]
[]
[null,"Notes:"]
[null,"1.  Fuel which is physically altered by the mixing or blending with a non-petroleum based product (e.g. biodiesel)"]
[null,"2.  Fuel which is either coloured or relabelled (e.g., clear diesel to coloured diesel, clear diesel to heating fuel or clear diesel to locomotive fuel)"]
[null,"3. Total is always zero for Blending and Relabelling"]
[null,"4.  Fuel Blending Activities (1) and Fuel Colouring or Relabelling Activities (2) are at the summary level "]

{"sheet":"FTD-3","index":24,"n_rows":30,"n_cols":15,"rows_kept":30,"cut":false,"hidden":false,"merged":[[3,11,3,12],[3,13,3,14],[1,10,1,11],[1,13,1,14],[0,7,0,14],[17,1,17,2],[18,1,18,2],[19,1,19,2],[7,1,7,2],[8,1,8,2],[9,1,9,2],[10,1,10,2],[11,1,11,2],[26,1,26,2],[1,2,1,8],[3,2,3,5],[20,1,20,2],[27,1,27,3],[12,1,12,2],[13,1,13,2],[14,1,14,2],[15,1,15,2],[21,1,21,2],[22,1,22,2],[23,1,23,2],[24,1,24,2],[25,1,25,2],[5,1,6,2],[16,1,16,2]]}
[null,null," \nRevenue Division\nPO Box 200\nRegina, Canada  S4P 2Z6\nToll Free  1-800-667-6102\nRegina        (306) 787-7683\nFax                (306) 787-7083\nSask.Tax.Info@gov.sk.ca",null,null,null,null,"FTD-3\nDiesel Product Exports Out of Jurisdiction"]
[null,"Legal Name:",{"$f":"IF(Return!D5=\"\",\"\",Return!D5)","v":""},null,null,null,null,null,null,"Account ID:",{"$f":"IF(Return!D3=\"\",\"\",Return!D3)","v":""},null,"Federal BN:",{"$f":"IF(Return!D4=\"\",\"\",Return!D4)","v":""}]
[]
[null,"Province:","Saskatchewan",null,null,null,null,null,null,null,null,"For the Period Ended: \n(YYYY-MM-DD)",null,{"$f":"IF(Return!I5=\"\",\"\",Return!I5)","v":""}]
[]
[null,"Jurisdiction",null,"SK Fuel Tax ",null,"Dyed","Heating","Marine","Jet","Kerosene","Liquefied","Locomotive","Other","Other"]
[null,null,null,"Number","Diesel","Diesel","Fuel","Diesel","Fuel",null,"Natural Gas","Fuel","Taxable","Non-Taxable","Total"]
[null,"Alberta",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E8:N8)","v":0}]
[null,"British Columbia",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Manitoba",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"New Brunswick",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Newfoundland",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Northwest Territories",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Nova Scotia",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Nunavut",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Ontario",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Prince Edward Island",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Quebec",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Saskatchewan"]
[null,"Yukon",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Exports from Out of Canada - Specify Jurisdiction"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E22:N22)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Total Exports Out-of-Jurisdiction (FTD-3)",null,null,{"$f":"SUM(E8:E27)","v":0},0,0,0,0,0,0,0,0,0,0]
[]
[null,"CARRY FORWARD TOTALS TO \"SUMMARY OF DIESEL AND RELATED PRODUCTS - FTD-TAX (line 8)\""]

{"sheet":"FTD-4","index":25,"n_rows":29,"n_cols":15,"rows_kept":29,"cut":false,"hidden":false,"merged":[[1,2,1,8],[26,1,26,3],[3,2,3,4],[1,13,1,14],[0,7,0,14],[5,1,6,2],[5,4,6,4],[5,9,6,9],[5,14,6,14],[3,11,3,12],[3,13,3,14],[1,10,1,11],[7,1,7,2],[8,1,8,2],[9,1,9,2],[10,1,10,2],[11,1,11,2],[12,1,12,2],[13,1,13,2],[14,1,14,2],[15,1,15,2],[16,1,16,2],[17,1,17,2],[18,1,18,2],[19,1,19,2],[20,1,20,2],[21,1,21,2],[22,1,22,2],[23,1,23,2],[24,1,24,2],[25,1,25,2]]}
[null,null," \nRevenue Division\nPO Box 200\nRegina, Canada  S4P 2Z6\nToll Free  1-800-667-6102\nRegina        (306) 787-7683\nFax                (306) 787-7083\nSask.Tax.Info@gov.sk.ca",null,null,null,null,"FTD-4\nDiesel Product Dispositions within Jurisdiction to Licenced Collectors"]
[null,"Legal Name:",{"$f":"IF(Return!D5=\"\",\"\",Return!D5)","v":""},null,null,null,null,null,null,"Account ID:",{"$f":"IF(Return!D3=\"\",\"\",Return!D3)","v":""},null,"Federal BN:",{"$f":"IF(Return!D4=\"\",\"\",Return!D4)","v":""}]
[]
[null,"Province:","Saskatchewan",null,null,null,null,null,null,null,null,"For the Period Ended: \n(YYYY-MM-DD)",null,{"$f":"IF(Return!I5=\"\",\"\",Return!I5)","v":""}]
[]
[null,"Collector Names",null,"SK Fuel Tax ","Diesel","Dyed","Heating","Marine","Jet","Kerosene","Liquefied","Locomotive","Other","Other","Total"]
[null,null,null,"Number",null,"Diesel","Fuel","Diesel","Fuel",null,"Natural Gas","Fuel","Taxable","Non-Taxable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E8:N8)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Total Dispositions within Jurisdiction to Licensed Collectors (FTD-4)",null,null,{"$f":"SUM(E8:E26)","v":0},0,0,0,0,0,0,0,0,0,0]
[]
[null,"CARRY FORWARD TOTALS TO \"SUMMARY OF DIESEL AND RELATED PRODUCTS - FTD-TAX (line 9)\""]

{"sheet":"FTD-5","index":26,"n_rows":27,"n_cols":15,"rows_kept":27,"cut":false,"hidden":false,"merged":[[0,7,0,14],[19,1,19,2],[20,1,20,2],[21,1,21,2],[22,1,22,2],[5,4,6,4],[12,1,12,2],[13,1,13,2],[14,1,14,2],[15,1,15,2],[16,1,16,2],[17,1,17,2],[5,1,6,2],[8,1,8,2],[9,1,9,2],[18,1,18,2],[11,1,11,2],[3,11,3,12],[3,13,3,14],[1,10,1,11],[1,13,1,14],[10,1,10,2],[5,9,6,9],[5,14,6,14],[1,2,1,8],[3,2,3,5],[7,1,7,2]]}
[null,null," \nRevenue Division\nPO Box 200\nRegina, Canada  S4P 2Z6\nToll Free  1-800-667-6102\nRegina        (306) 787-7683\nFax                (306) 787-7083\nSask.Tax.Info@gov.sk.ca",null,null,null,null,"FTD-5\nExempt Diesel Product Sales"]
[null,"Legal Name:",{"$f":"IF(Return!D5=\"\",\"\",Return!D5)","v":""},null,null,null,null,null,null,"Account ID:",{"$f":"IF(Return!D3=\"\",\"\",Return!D3)","v":""},null,"Federal BN:",{"$f":"IF(Return!D4=\"\",\"\",Return!D4)","v":""}]
[]
[null,"Province:","Saskatchewan",null,null,null,null,null,null,null,null,"For the Period Ended: \n(YYYY-MM-DD)",null,{"$f":"IF(Return!I5=\"\",\"\",Return!I5)","v":""}]
[]
[null,"Specify Exempt Sales ",null,"SK Exemption ","Diesel","Dyed","Heating","Marine","Jet","Kerosene","Liquefied","Locomotive","Other","Other","Total"]
[null,null,null,"Permit Number",null,"Diesel","Fuel","Diesel","Fuel",null,"Natural Gas","Fuel","Taxable","Non-Taxable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E8:N8)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Total Exempt Sales (FTD-5)",null,null,{"$f":"SUM(E8:E23)","v":0},{"$f":"SUM(F8:F23)","v":0},0,0,0,0,0,0,0,0,0]
[null,"NOTE: Sales Reported on Sch. 5 must be reported and accepted into SETS/EFSR"]
[]
[null,"CARRY FORWARD TOTALS TO \"SUMMARY OF DIESEL AND RELATED PRODUCTS - FTD-TAX (line 10)\""]

{"sheet":"FTD-6","index":27,"n_rows":21,"n_cols":17,"rows_kept":21,"cut":false,"hidden":false,"merged":[[23,4,23,18],[5,4,6,4],[5,5,6,5],[5,6,6,6],[5,7,6,7],[5,14,5,15],[5,16,6,16],[1,3,1,9],[3,3,3,6],[5,1,6,3],[5,9,6,9],[0,7,0,16],[3,12,3,13],[3,14,3,16],[1,11,1,12],[1,14,1,16],[5,11,6,11],[12,1,12,3],[7,2,7,3],[8,2,8,3],[9,2,9,3],[10,2,10,3],[11,2,11,3]]}
[null,null,null," \nRevenue Division\nPO Box 200\nRegina, Canada  S4P 2Z6\nToll Free  1-800-667-6102\nRegina        (306) 787-7683\nFax                (306) 787-7083\nSask.Tax.Info@gov.sk.ca",null,null,null,"FTD-6\nDiesel Product Volume Adjustments"]
[null,"Legal Name:",null,{"$f":"IF(Return!D5=\"\",\"\",Return!D5)","v":""},null,null,null,null,null,null,"Account ID:",{"$f":"IF(Return!D3=\"\",\"\",Return!D3)","v":""},null,"Federal BN:",{"$f":"IF(Return!D4=\"\",\"\",Return!D4)","v":""}]
[]
[null,"Province:",null,"Saskatchewan",null,null,null,null,null,null,null,null,"For the Period Ended: \n(YYYY-MM-DD)",null,{"$f":"IF(Return!I5=\"\",\"\",Return!I5)","v":""}]
[]
[null,"Adjustment Codes",null,null,"Diesel","Dyed Diesel","Heating Fuel","Marine Diesel","Jet","Kerosene","Liquefied","Locomotive Fuel","Other","Other","PERIOD",null,"Total"]
[null,null,null,null,null,null,null,null,"Fuel",null,"Natural Gas",null,"Taxable","Non-taxable","FROM","TO"]
[null,1,"Spillage",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E8:N8)","v":0}]
[null,2,"Slop/Wastage",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E9:N9)","v":0}]
[null,3,"Ineligible Sales in SK",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,4,"Tax Code Error",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,5,"Other - Adjustments Specifically Authorized by SK Taxation",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Total Volume Adjustments (FTD-6)",null,null,{"$f":"SUM(E8:E12)","v":0},0,0,0,0,0,0,0,0,0,null,null,0]
[]
[null,"NOTE: Specify the reporting period(s) that the adjustment is being made for and provide documentation to support the adjustment."]
[]
[null,"CARRY FORWARD TOTALS TO \"SUMMARY OF DIESEL AND RELATED PRODUCTS - FTD-TAX (line 11)\""]
[]
[]
[null," "]
[null," "]

{"sheet":"FTD-7","index":28,"n_rows":18,"n_cols":17,"rows_kept":18,"cut":false,"hidden":false,"merged":[[1,3,1,9],[3,3,3,6],[5,14,5,15],[5,16,6,16],[13,1,13,3],[0,7,0,16],[9,2,9,3],[10,2,10,3],[12,2,12,3],[5,1,6,3],[1,11,1,12],[1,14,1,16],[8,2,8,3],[5,4,6,4],[5,5,6,5],[5,6,6,6],[5,7,6,7],[5,11,6,11],[3,12,3,13],[3,14,3,16],[11,2,11,3]]}
[null,null,null," \nRevenue Division\nPO Box 200\nRegina, Canada  S4P 2Z6\nToll Free  1-800-667-6102\nRegina        (306) 787-7683\nFax                (306) 787-7083\nSask.Tax.Info@gov.sk.ca",null,null,null,"FTD-7\nDiesel Product Dollar Adjustments and/or Tax Credits"]
[null,"Legal Name:",null,{"$f":"IF(Return!D5=\"\",\"\",Return!D5)","v":""},null,null,null,null,null,null,"Account ID:",{"$f":"IF(Return!D3=\"\",\"\",Return!D3)","v":""},null,"Federal BN:",{"$f":"IF(Return!D4=\"\",\"\",Return!D4)","v":""}]
[]
[null,"Province:",null,"Saskatchewan",null,null,null,null,null,null,null,null,"For the Period Ended: \n(YYYY-MM-DD)",null,{"$f":"IF(Return!I5=\"\",\"\",Return!I5)","v":""}]
[]
[null,"Adjustment Codes",null,null,"Diesel","Dyed Diesel","Heating Fuel","Marine Diesel","Jet Fuel","Kerosene","Liquefied","Locomotive Fuel","Other","Other","PERIOD",null,"Total"]
[null,null,null,null,null,null,null,null,null,null,"Natural Gas",null,"Taxable","Non-taxable","FROM","TO","TO"]
[null,1,"Shrinkage/Overage",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E8:N8)","v":0}]
[null,2,"Bad Debt Write-off/Recovery",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E9:N9)","v":0}]
[null,3,"Tax-Paid Purchases in SK",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,4,"Tax Code Error",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,5,"Tax difference due to tax rate differential",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,6,"Other - Adjustments Specifically Authorized by SK Taxation",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Total Tax Adjustments (FTD-7)",null,null,{"$f":"SUM(E8:E13)","v":0},{"$f":"SUM(F8:F13)","v":0},0,0,0,0,{"$f":"SUM(K8:K13)","v":0},0,0,0,null,null,0]
[]
[null,"NOTE:  Specify the reporting period(s) that the adjustment is being made for and provide documentation to support the adjustment."]
[]
[null,"CARRY FORWARD TOTALS TO \"SUMMARY OF DIESEL AND RELATED PRODUCTS - FTD-TAX (line 14)\""]

{"sheet":"FTG-TAX","index":29,"n_rows":220,"n_cols":14,"rows_kept":220,"cut":false,"hidden":false,"merged":[[23,3,23,4],[24,3,24,4],[7,2,7,4],[8,2,8,4],[12,2,12,4],[14,2,14,4],[11,2,11,3],[13,2,13,4],[21,2,21,4],[22,2,22,3],[18,2,18,3],[19,2,19,4],[20,2,20,4],[0,7,0,13],[17,2,17,3],[28,5,28,6],[28,7,28,8],[3,3,3,5],[3,10,3,11],[3,12,3,13],[1,3,1,6],[1,8,1,9],[1,11,1,13],[25,2,25,4],[5,2,6,4],[15,2,15,3],[16,2,16,3],[9,2,9,3],[10,2,10,3]]}
[null,null,null," \nRevenue Division\nPO Box 200\nRegina, Canada  S4P 2Z6\nToll Free  1-800-667-6102\nRegina        (306) 787-7683\nFax                (306) 787-7083\nSask.Tax.Info@gov.sk.ca",null,null,null,"FTG-Tax\nSummary of Gasoline and Related Products"]
[null,"Legal Name:",null,{"$f":"IF(Return!D5=\"\",\"\",Return!D5)","v":""},null,null,null,"Account ID:",{"$f":"IF(Return!D3=\"\",\"\",Return!D3)","v":""},null,"Federal BN:",{"$f":"IF(Return!D4=\"\",\"\",Return!D4)","v":""}]
[]
[null,"Province:",null,"Saskatchewan",null,null,null,null,null,null,"For the Period Ended: \n(YYYY-MM-DD)",null,{"$f":"IF(Return!I5=\"\",\"\",Return!I5)","v":""}]
[]
[null,null,null,null,null,null,"DYED","AVIATION","COMPRESSED","LPG-LIQUEFIED","OTHER",null,"TOTALS"]
[null,null,null,null,null,"GASOLINE","GASOLINE","GASOLINE","NATURAL GAS","PETROLEUM GAS","Taxable","Non  Taxable"]
[null,1,"Opening Untaxed Inventory",null,null,null,null,null,null,null,null,null,{"$f":"SUM(F8:L8)","v":0},1]
[null,2,"Refined or manufactured within Jurisdiction",null,null,null,null,null,null,null,null,null,{"$f":"SUM(F9:L9)","v":0},2]
[null,3,"Imports from Out-of-Jurisdiction",null,"FTG-1",{"$f":"'FTG-1'!E27","v":0},{"$f":"'FTG-1'!F27","v":0},{"$f":"'FTG-1'!G27","v":0},{"$f":"'FTG-1'!H27","v":0},{"$f":"'FTG-1'!I27","v":0},{"$f":"'FTG-1'!J27","v":0},{"$f":"'FTG-1'!K27","v":0},0,3]
[null,4,"Acquisitions within Jurisdiction",null,"FTG-2",{"$f":"'FTG-2'!E26","v":0},{"$f":"'FTG-2'!F26","v":0},{"$f":"'FTG-2'!G26","v":0},{"$f":"'FTG-2'!H26","v":0},{"$f":"'FTG-2'!I26","v":0},{"$f":"'FTG-2'!J26","v":0},{"$f":"'FTG-2'!K26","v":0},0,4]
[null,5,"Rebrands",null,"FTG-2.5",{"$f":"'FTG-2.5'!E18","v":0},{"$f":"'FTG-2.5'!F18","v":0},{"$f":"'FTG-2.5'!G18","v":0},{"$f":"'FTG-2.5'!H18","v":0},{"$f":"'FTG-2.5'!I18","v":0},{"$f":"'FTG-2.5'!J18","v":0},{"$f":"'FTG-2.5'!K18","v":0},0,5]
[null,6,"Subtract: Closing Untaxed Inventory",null,null,null,null,null,null,null,null,null,0,"6"]
[null,7,"  TOTAL ACCOUNTABLE VOLUMES:",null,null,{"$f":"F8+F9+F10+F11+F12-F13","v":0},{"$f":"G8+G9+G10+G11+G12-G13","v":0},{"$f":"H8+H9+H10+H11+H12-H13","v":0},0,0,0,0,0,"7"]
[null,null,"SUBTRACT:"]
[null,8,"Exports Out-of-Jurisdiction",null,"FTG-3",{"$f":"'FTG-3'!E27","v":0},{"$f":"'FTG-3'!F27","v":0},{"$f":"'FTG-3'!G27","v":0},{"$f":"'FTG-3'!H27","v":0},{"$f":"'FTG-3'!I27","v":0},{"$f":"'FTG-3'!J27","v":0},{"$f":"'FTG-3'!K27","v":0},{"$f":"SUM(F16:L16)","v":0},"8"]
[null,9,"Dispositions within Jurisdiction to Licensed Collectors",null,"FTG-4",{"$f":"'FTG-4'!E26","v":0},{"$f":"'FTG-4'!F26","v":0},{"$f":"'FTG-4'!G26","v":0},{"$f":"'FTG-4'!H26","v":0},{"$f":"'FTG-4'!I26","v":0},{"$f":"'FTG-4'!J26","v":0},{"$f":"'FTG-4'!K26","v":0},{"$f":"SUM(F17:L17)","v":0},"9"]
[null,10,"Exempt Sales",null,"FTG-5",{"$f":"'FTG-5'!E15","v":0},{"$f":"'FTG-5'!F15","v":0},{"$f":"'FTG-5'!G15","v":0},{"$f":"'FTG-5'!H15","v":0},{"$f":"'FTG-5'!I15","v":0},{"$f":"'FTG-5'!J15","v":0},{"$f":"'FTG-5'!K15","v":0},{"$f":"SUM(F18:L18)","v":0},"10"]
[null,11,"Volume Adjustments",null,"FTG-6",{"$f":"'FTG-6'!E13","v":0},{"$f":"'FTG-6'!F13","v":0},{"$f":"'FTG-6'!G13","v":0},{"$f":"'FTG-6'!H13","v":0},{"$f":"'FTG-6'!I13","v":0},{"$f":"'FTG-6'!J13","v":0},{"$f":"'FTG-6'!K13","v":0},{"$f":"SUM(F19:L19)","v":0},"11"]
[null,12,"  TOTAL TAXABLE VOLUMES",null,null,{"$f":"F14-F16-F17-F18-F19","v":0},0,0,0,0,0,0,0,12]
[null,null,"Tax Rate",null,null,0.15,0.15,1.4999999999999999E-2,0,0.09,0.15,0]
[null,13,"  TOTAL TAX BEFORE ADJUSTMENTS",null,null,{"$f":"ROUND(F20*F21,2)","v":0},{"$f":"ROUND(G20*G21,2)","v":0},0,0,0,0,0,{"$f":"SUM(F22:L22)","v":0},13]
[null,14,"Deduct Adjustments and/or Tax Credits",null,"FTG-7",{"$f":"'FTG-7'!E14","v":0},{"$f":"'FTG-7'!F14","v":0},{"$f":"'FTG-7'!G14","v":0},{"$f":"'FTG-7'!H14","v":0},{"$f":"'FTG-7'!I14","v":0},{"$f":"'FTG-7'!J14","v":0},{"$f":"'FTG-7'!K14","v":0},{"$f":"SUM(F23:L23)","v":0},14]
[null,15,"Deduct Shrinkage","Attach Schedules",null,null,null,null,null,null,null,null,null,"15"]
[null,16,"Deduct Commissions","Attach Schedules",null,null,null,null,null,null,null,null,null,"16"]
[null,17,"  NET TAX PAYABLE",null,null,{"$f":"ROUND(F22-(F23+F24+F25),2)","v":0},{"$f":"ROUND(G22-(G23+G24+G25),2)","v":0},0,0,0,0,0,{"$f":"ROUND(M22-(M23+M24+M25),2)","v":0},"17"]
[null,null,null,null,null,null,null,null,null,null,null,"Other Adjustments or Installments",null,18]
[]
[null,null,null,null,null,null,null,null,null,null,null,"TOTAL FTG PAYABLE:",{"$f":"M26","v":0},19]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"To Line 2 of Return"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
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[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,33]

{"sheet":"FTG-1","index":30,"n_rows":29,"n_cols":12,"rows_kept":29,"cut":false,"hidden":false,"merged":[[0,7,0,11],[3,2,3,4],[3,8,3,9],[3,10,3,11],[1,2,1,5],[1,7,1,8],[1,10,1,11],[5,11,6,11],[18,1,18,2],[19,1,19,2],[20,1,20,2],[21,1,21,2],[12,1,12,2],[13,1,13,2],[14,1,14,2],[15,1,15,2],[16,1,16,2],[17,1,17,2],[5,1,6,2],[7,1,7,2],[8,1,8,2],[9,1,9,2],[10,1,10,2],[24,1,24,2],[25,1,25,2],[26,1,26,2],[5,4,6,4],[5,8,6,8],[22,1,22,2],[23,1,23,2],[11,1,11,2]]}
[null,null," \nRevenue Division\nPO Box 200\nRegina, Canada  S4P 2Z6\nToll Free  1-800-667-6102\nRegina        (306) 787-7683\nFax                (306) 787-7083\nSask.Tax.Info@gov.sk.ca",null,null,null,null,"FTG-1\nGasoline Product Imports from Out of Jurisdiction"]
[null,"Legal Name:",{"$f":"IF(Return!D5=\"\",\"\",Return!D5)","v":""},null,null,null,"Account ID:",{"$f":"IF(Return!D3=\"\",\"\",Return!D3)","v":""},null,"Federal BN:",{"$f":"IF(Return!D4=\"\",\"\",Return!D4)","v":""}]
[]
[null,"Province:","Saskatchewan",null,null,null,null,null,"For the Period Ended: \n(YYYY-MM-DD)",null,{"$f":"IF(Return!I5=\"\",\"\",Return!I5)","v":""}]
[]
[null,"Jurisdiction",null,"SK Fuel Tax ","Gasoline","Dyed","Aviation","Compressed","LPG","Other","Other","Total"]
[null,null,null,"Number",null,"Gasoline","Gasoline","Natural Gas",null,"Taxable","Non-Taxable"]
[null,"Alberta",null,null,null,null,null,null,null,null,null,{"$f":"SUM(E8:K8)","v":0}]
[null,"British Columbia",null,null,null,null,null,null,null,null,null,{"$f":"SUM(E9:K9)","v":0}]
[null,"Manitoba",null,null,null,null,null,null,null,null,null,{"$f":"SUM(E10:K10)","v":0}]
[null,"New Brunswick",null,null,null,null,null,null,null,null,null,0]
[null,"Newfoundland",null,null,null,null,null,null,null,null,null,0]
[null,"Northwest Territories",null,null,null,null,null,null,null,null,null,0]
[null,"Nova Scotia",null,null,null,null,null,null,null,null,null,0]
[null,"Nunavut",null,null,null,null,null,null,null,null,null,0]
[null,"Ontario",null,null,null,null,null,null,null,null,null,0]
[null,"Prince Edward Island",null,null,null,null,null,null,null,null,null,0]
[null,"Quebec",null,null,null,null,null,null,null,null,null,0]
[null,"Saskatchewan"]
[null,"Yukon",null,null,null,null,null,null,null,null,null,0]
[null,"Imports from Out of Canada - Specify Jurisdiction"]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E26:K26)","v":0}]
[null,"Total Imports from Out-of-Jurisdiction  (FTG-1)",null,null,{"$f":"SUM(E8:E26)","v":0},{"$f":"SUM(F8:F26)","v":0},0,0,0,0,0,0]
[]
[null,"CARRY FORWARD TOTALS TO \"SUMMARY OF GASOLINE AND RELATED PRODUCTS - FTG-TAX (line 3)\" "]

{"sheet":"FTG-2","index":31,"n_rows":28,"n_cols":12,"rows_kept":28,"cut":false,"hidden":false,"merged":[[25,1,25,2],[3,10,3,11],[1,7,1,8],[1,10,1,11],[0,7,0,11],[5,1,6,2],[5,4,6,4],[5,8,6,8],[5,11,6,11],[1,2,1,5],[3,2,3,4],[3,8,3,9],[7,1,7,2],[8,1,8,2],[9,1,9,2],[10,1,10,2],[11,1,11,2],[12,1,12,2],[13,1,13,2],[14,1,14,2],[15,1,15,2],[21,1,21,2],[22,1,22,2],[23,1,23,2],[24,1,24,2],[16,1,16,2],[17,1,17,2],[18,1,18,2],[19,1,19,2],[20,1,20,2]]}
[null,null," \nRevenue Division\nPO Box 200\nRegina, Canada  S4P 2Z6\nToll Free  1-800-667-6102\nRegina        (306) 787-7683\nFax                (306) 787-7083\nSask.Tax.Info@gov.sk.ca",null,null,null,null,"FTG-2\nGasoline Product Acquisitions within Jurisdiction from Licensed Collectors"]
[null,"Legal Name:",{"$f":"IF(Return!D5=\"\",\"\",Return!D5)","v":""},null,null,null,"Account ID:",{"$f":"IF(Return!D3=\"\",\"\",Return!D3)","v":""},null,"Federal BN:",{"$f":"IF(Return!D4=\"\",\"\",Return!D4)","v":""}]
[]
[null,"Province:","Saskatchewan",null,null,null,null,null,"For the Period Ended: \n(YYYY-MM-DD)",null,{"$f":"IF(Return!I5=\"\",\"\",Return!I5)","v":""}]
[]
[null,"Collector Names",null,"SK Fuel Tax ","Gasoline","Dyed","Aviation","Compressed","LPG","Other","Other","Total"]
[null,null,null,"Number",null,"Gasoline","Gasoline","Natural Gas",null,"Taxable","Non-Taxable"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E8:K8)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E9:K9)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E20:K20)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Total Acquisitions within Jurisdiction   (FTG-2)",null,null,{"$f":"SUM(E8:E25)","v":0},0,0,0,0,0,0,{"$f":"SUM(L8:L25)","v":0}]
[]
[null,"CARRY FORWARD TOTALS TO \"SUMMARY OF GASOLINE AND RELATED PRODUCTS - FTG-TAX (line 4)\""]

{"sheet":"FTG-2.5","index":32,"n_rows":26,"n_cols":12,"rows_kept":26,"cut":false,"hidden":false,"merged":[[0,7,0,11],[17,1,17,3],[10,1,10,2],[11,1,11,2],[1,7,1,8],[1,10,1,11],[8,1,8,2],[9,1,9,2],[1,2,1,5],[3,2,3,4],[3,8,3,9],[3,10,3,11],[13,1,13,2],[14,1,14,2],[15,1,15,2],[16,1,16,2]]}
[null,null," \nRevenue Division\nPO Box 200\nRegina, Canada  S4P 2Z6\nToll Free  1-800-667-6102\nRegina        (306) 787-7683\nFax                (306) 787-7083\nSask.Tax.Info@gov.sk.ca",null,null,null,null,"FTG-2.5\nGasoline Product Blending/Colouring/Relabelling"]
[null,"Legal Name:",{"$f":"IF(Return!D5=\"\",\"\",Return!D5)","v":""},null,null,null,"Account ID:",{"$f":"IF(Return!D3=\"\",\"\",Return!D3)","v":""},null,"Federal BN:",{"$f":"IF(Return!D4=\"\",\"\",Return!D4)","v":""}]
[]
[null,"Province:","Saskatchewan",null,null,null,null,null,"For the Period Ended: \n(YYYY-MM-DD)",null,{"$f":"IF(Return!I5=\"\",\"\",Return!I5)","v":""}]
[]
[null,null,null,null,null,"Dyed","Aviation","Compressed",null,"Other","Other"]
[null,null,null,null,"Gasoline","Gasoline","Gasoline","Natural Gas","LPG","Taxable","Non-Taxable","Total"]
[null,"Fuel Blending Activities (1)"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E9:K9)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E10:K10)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Fuel Colouring or Relabelling Activities (2)"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E14:K14)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E15:K15)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Total Fuel Blending/Colouring/Relabelling (FTG-2.5)",null,null,{"$f":"SUM(E14:E17,E9:E12)","v":0},{"$f":"SUM(F14:F17,F9:F12)","v":0},0,0,0,0,0,{"$f":"L8+L13","v":0}]
[]
[null,"CARRY FORWARD TOTALS TO \"SUMMARY OF GASOLINE AND RELATED PRODUCTS - FTG-TAX (line 5)\" "]
[]
[null,"Notes:"]
[null,"1.  Fuel which is physically altered by the mixing or blending with a non-petroleum based product (e.g., ethanol)"]
[null,"2.  Fuel which is either coloured or relabelled (e.g., clear gasoline to coloured gasoloine)"]
[null,"3. Total is always zero for Blending and Relabelling"]
[null,"4.  Fuel Blending Activities (1) and Fuel Colouring or Relabelling Activities (2) are at the summary level "]

{"sheet":"FTG-3","index":33,"n_rows":29,"n_cols":12,"rows_kept":29,"cut":false,"hidden":false,"merged":[[0,7,0,11],[5,11,6,11],[18,1,18,2],[19,1,19,2],[20,1,20,2],[5,1,6,2],[7,1,7,2],[8,1,8,2],[9,1,9,2],[10,1,10,2],[1,7,1,8],[1,10,1,11],[1,2,1,5],[3,2,3,4],[3,8,3,9],[3,10,3,11],[24,1,24,2],[25,1,25,2],[26,1,26,2],[5,4,6,4],[5,8,6,8],[22,1,22,2],[23,1,23,2],[11,1,11,2],[21,1,21,2],[12,1,12,2],[13,1,13,2],[14,1,14,2],[15,1,15,2],[16,1,16,2],[17,1,17,2]]}
[null,null," \nRevenue Division\nPO Box 200\nRegina, Canada  S4P 2Z6\nToll Free  1-800-667-6102\nRegina        (306) 787-7683\nFax                (306) 787-7083\nSask.Tax.Info@gov.sk.ca",null,null,null,null,"FTG-3\nGasoline Product Exports Out of Jurisdiction"]
[null,"Legal Name:",{"$f":"IF(Return!D5=\"\",\"\",Return!D5)","v":""},null,null,null,"Account ID:",{"$f":"IF(Return!D3=\"\",\"\",Return!D3)","v":""},null,"Federal BN:",{"$f":"IF(Return!D4=\"\",\"\",Return!D4)","v":""}]
[]
[null,"Province:","Saskatchewan",null,null,null,null,null,"For the Period Ended: \n(YYYY-MM-DD)",null,{"$f":"IF(Return!I5=\"\",\"\",Return!I5)","v":""}]
[]
[null,"Jurisdiction",null,"SK Fuel Tax ","Gasoline","Dyed","Aviation","Compressed","LPG","Other","Other","Total"]
[null,null,null,"Number",null,"Gasoline","Gasoline","Natural Gas",null,"Taxable","Non-Taxable"]
[null,"Alberta",null,null,null,null,null,null,null,null,null,{"$f":"SUM(E8:K8)","v":0}]
[null,"British Columbia",null,null,null,null,null,null,null,null,null,0]
[null,"Manitoba",null,null,null,null,null,null,null,null,null,0]
[null,"New Brunswick",null,null,null,null,null,null,null,null,null,0]
[null,"Newfoundland",null,null,null,null,null,null,null,null,null,0]
[null,"Northwest Territories",null,null,null,null,null,null,null,null,null,0]
[null,"Nova Scotia",null,null,null,null,null,null,null,null,null,0]
[null,"Nunavut",null,null,null,null,null,null,null,null,null,0]
[null,"Ontario",null,null,null,null,null,null,null,null,null,0]
[null,"Prince Edward Island",null,null,null,null,null,null,null,null,null,0]
[null,"Quebec",null,null,null,null,null,null,null,null,null,0]
[null,"Saskatchewan"]
[null,"Yukon",null,null,null,null,null,null,null,null,null,0]
[null,"Exports from Out of Canada - Specify Jurisdiction"]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Total Exports Out-of-Jurisdiction (FTG-3)",null,null,{"$f":"SUM(E8:E26)","v":0},{"$f":"SUM(F8:F26)","v":0},0,0,0,0,0,{"$f":"SUM(L8:L26)","v":0}]
[]
[null,"CARRY FORWARD TOTALS TO \"SUMMARY OF GASOLINE AND RELATED PRODUCTS - FTG-TAX (line 8)\""]

{"sheet":"FTG-4","index":34,"n_rows":28,"n_cols":12,"rows_kept":28,"cut":false,"hidden":false,"merged":[[25,1,25,3],[0,7,0,11],[1,10,1,11],[5,8,6,8],[5,11,6,11],[5,4,6,4],[1,2,1,5],[3,2,3,4],[3,8,3,9],[3,10,3,11],[5,1,6,2],[1,7,1,8],[7,1,7,2],[8,1,8,2],[9,1,9,2],[10,1,10,2],[11,1,11,2],[12,1,12,2],[13,1,13,2],[14,1,14,2],[15,1,15,2],[21,1,21,2],[22,1,22,2],[23,1,23,2],[24,1,24,2],[16,1,16,2],[17,1,17,2],[18,1,18,2],[19,1,19,2],[20,1,20,2]]}
[null,null," \nRevenue Division\nPO Box 200\nRegina, Canada  S4P 2Z6\nToll Free  1-800-667-6102\nRegina        (306) 787-7683\nFax                (306) 787-7083\nSask.Tax.Info@gov.sk.ca",null,null,null,null,"FTG-4\nGasoline Product Dispositions within Jurisdiction to Licenced Collectors"]
[null,"Legal Name:",{"$f":"IF(Return!D5=\"\",\"\",Return!D5)","v":""},null,null,null,"Account ID:",{"$f":"IF(Return!D3=\"\",\"\",Return!D3)","v":""},null,"Federal BN:",{"$f":"IF(Return!D4=\"\",\"\",Return!D4)","v":""}]
[]
[null,"Province:","Saskatchewan",null,null,null,null,null,"For the Period Ended: \n(YYYY-MM-DD)",null,{"$f":"IF(Return!I5=\"\",\"\",Return!I5)","v":""}]
[]
[null,"Collector Names",null,"SK Fuel Tax ","Gasoline","Dyed","Aviation","Compressed","LPG","Other","Other","Total"]
[null,null,null,"Number",null,"Gasoline","Gasoline","Natural Gas",null,"Taxable","Non-Taxable"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E8:K8)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Total Dispositions within Jurisdiction to Licensed Collectors (FTG-4)",null,null,{"$f":"SUM(E8:E25)","v":0},0,0,0,0,0,0,0]
[]
[null,"CARRY FORWARD TOTALS TO \"SUMMARY OF GASOLINE AND RELATED PRODUCTS - FTG-TAX (line 9)\""]

{"sheet":"FTG-5","index":35,"n_rows":18,"n_cols":12,"rows_kept":18,"cut":false,"hidden":false,"merged":[[0,7,0,11],[1,2,1,5],[3,2,3,4],[3,8,3,9],[3,10,3,11],[1,7,1,8],[1,10,1,11],[14,1,14,2],[5,8,6,8],[5,11,6,11],[5,4,6,4],[5,1,6,2],[7,1,7,2],[8,1,8,2],[9,1,9,2],[10,1,10,2],[11,1,11,2],[12,1,12,2],[13,1,13,2]]}
[null,null," \nRevenue Division\nPO Box 200\nRegina, Canada  S4P 2Z6\nToll Free  1-800-667-6102\nRegina        (306) 787-7683\nFax                (306) 787-7083\nSask.Tax.Info@gov.sk.ca",null,null,null,null,"FTG-5\nExempt Gasoline Product Sales"]
[null,"Legal Name:",{"$f":"IF(Return!D5=\"\",\"\",Return!D5)","v":""},null,null,null,"Account ID:",{"$f":"IF(Return!D3=\"\",\"\",Return!D3)","v":""},null,"Federal BN:",{"$f":"IF(Return!D4=\"\",\"\",Return!D4)","v":""}]
[]
[null,"Province:","Saskatchewan",null,null,null,null,null,"For the Period Ended: \n(YYYY-MM-DD)",null,{"$f":"IF(Return!I5=\"\",\"\",Return!I5)","v":""}]
[]
[null,"Specify Exempt Sales ",null,"SK Exemption","Gasoline","Dyed","Aviation","Compressed","LPG","Other","Other","Total"]
[null,null,null,"Permit Number",null,"Gasoline","Gasoline","Natural Gas",null,"Taxable","Non-Taxable"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E8:K8)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Total Exempt Sales (FTG-5)",null,null,{"$f":"SUM(E8:E14)","v":0},{"$f":"SUM(F8:F14)","v":0},0,0,0,0,0,0]
[null,"NOTE: Sales Reported on Sch. 5 must be reported and accepted into SETS/EFSR"]
[]
[null,"CARRY FORWARD TOTALS TO \"SUMMARY OF GASOLINE AND RELATED PRODUCTS - FTG-TAX (line 10)\""]

{"sheet":"FTG-6","index":36,"n_rows":17,"n_cols":14,"rows_kept":17,"cut":false,"hidden":false,"merged":[[1,11,1,13],[1,8,1,9],[3,11,3,13],[0,7,0,13],[5,4,6,4],[5,5,6,5],[5,6,6,6],[5,7,6,7],[3,9,3,10],[5,8,6,8],[1,3,1,6],[3,3,3,5],[5,11,5,12],[5,13,6,13],[7,2,7,3],[8,2,8,3],[5,1,6,3],[11,2,11,3],[12,1,12,3],[9,2,9,3],[10,2,10,3]]}
[null,null,null," \nRevenue Division\nPO Box 200\nRegina, Canada  S4P 2Z6\nToll Free  1-800-667-6102\nRegina        (306) 787-7683\nFax                (306) 787-7083\nSask.Tax.Info@gov.sk.ca",null,null,null,"FTG-6\nGasoline Product Volume Adjustments"]
[null,"Legal Name:",null,{"$f":"IF(Return!D5=\"\",\"\",Return!D5)","v":""},null,null,null,"Account ID:",{"$f":"IF(Return!D3=\"\",\"\",Return!D3)","v":""},null,"Federal BN:",{"$f":"IF(Return!D4=\"\",\"\",Return!D4)","v":""}]
[]
[null,"Province:",null,"Saskatchewan",null,null,null,null,null,"For the Period Ended: \n(YYYY-MM-DD)",null,{"$f":"IF(Return!I5=\"\",\"\",Return!I5)","v":""}]
[]
[null,"Adjustment Codes",null,null,"Gasoline","Dyed Gasoline","Aviation Gasoline","Compressed Natural Gas","LPG","Other","Other","PERIOD",null,"Total"]
[null,null,null,null,null,null,null,null,null,"Taxable","Non-taxable","FROM","TO"]
[null,1,"Spillage",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E8:K8)","v":0}]
[null,2,"Slop/Wastage",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E9:K9)","v":0}]
[null,3,"Ineligible Sales in SK",null,null,null,null,null,null,null,null,null,null,0]
[null,4,"Tax Code Error",null,null,null,null,null,null,null,null,null,null,0]
[null,5,"Other - Adjustments Specifically Authorized by SK Taxation",null,null,null,null,null,null,null,null,null,null,0]
[null,"Total Volume Adjustments (FTG-6)",null,null,{"$f":"SUM(E8:E12)","v":0},0,0,0,0,0,0,null,null,0]
[]
[null,"NOTE:  Specify the reporting period(s) that the adjustment is being made for and provide documentation to support the adjustment."]
[]
[null,"CARRY FORWARD TOTALS TO \"SUMMARY OF GASOLINE AND RELATED PRODUCTS - FTG-TAX (line 11)\""]

{"sheet":"FTG-7","index":37,"n_rows":18,"n_cols":14,"rows_kept":18,"cut":false,"hidden":false,"merged":[[0,7,0,13],[1,3,1,6],[3,3,3,5],[3,9,3,10],[5,1,6,3],[1,8,1,9],[1,11,1,13],[3,11,3,13],[5,4,6,4],[5,5,6,5],[5,6,6,6],[5,7,6,7],[5,11,5,12],[5,13,6,13],[13,1,13,3],[11,2,11,3],[12,2,12,3],[7,2,7,3],[10,2,10,3],[8,2,8,3],[9,2,9,3]]}
[null,null,null," \nRevenue Division\nPO Box 200\nRegina, Canada  S4P 2Z6\nToll Free  1-800-667-6102\nRegina        (306) 787-7683\nFax                (306) 787-7083\nSask.Tax.Info@gov.sk.ca",null,null,null,"FTG-7\nGasoline Product Dollar Adjustments and/or Tax Credits"]
[null,"Legal Name:",null,{"$f":"IF(Return!D5=\"\",\"\",Return!D5)","v":""},null,null,null,"Account ID:",{"$f":"IF(Return!D3=\"\",\"\",Return!D3)","v":""},null,"Federal BN:",{"$f":"IF(Return!D4=\"\",\"\",Return!D4)","v":""}]
[]
[null,"Province:",null,"Saskatchewan",null,null,null,null,null,"For the Period Ended: \n(YYYY-MM-DD)",null,{"$f":"IF(Return!I5=\"\",\"\",Return!I5)","v":""}]
[]
[null,"Adjustment Codes",null,null,"Gasoline","Dyed Gasoline","Aviation Gasoline","Compressed Natural Gas","LPG","Other","Other","PERIOD",null,"Total"]
[null,null,null,null,null,null,null,null,null,"Taxable","Non-taxable","FROM","TO","TO"]
[null,1,"Shrinkage/Overage",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E8:K8)","v":0}]
[null,2,"Bad Debt Write-off/Recovery",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E9:K9)","v":0}]
[null,3,"Tax-Paid Purchases in SK",null,null,null,null,null,null,null,null,null,null,0]
[null,4,"Tax Code Error",null,null,null,null,null,null,null,null,null,null,0]
[null,5,"Tax difference due to tax rate differential",null,null,null,null,null,null,null,null,null,null,0]
[null,6,"Other - Adjustments Specifically Authorized by SK Taxation",null,null,null,null,null,null,null,null,null,null,0]
[null,"Total Adjustments and/or Tax Credits (FTG-7)",null,null,{"$f":"SUM(E8:E13)","v":0},{"$f":"SUM(F8:F13)","v":0},0,0,0,0,0,null,null,0]
[]
[null,"NOTE:  Specify the reporting period(s) that the adjustment is being made for and provide documentation to support the adjustment."]
[]
[null,"CARRY FORWARD TOTALS TO \"SUMMARY OF GASOLINE AND RELATED PRODUCTS - FTG-TAX (line 14)\""]

{"sheet":"Jurisdictions","index":38,"n_rows":52,"n_cols":1,"rows_kept":52,"cut":false,"hidden":true,"merged":[]}
["Alaska"]
["Alabama"]
["Arkansas"]
["Arizona"]
["California"]
["Colorado"]
["Connecticut"]
["District of Columbia"]
["Delaware"]
["Florida"]
["Georgia"]
["Hawaii"]
["Iowa"]
["Idaho"]
["Illinois"]
["Indiana"]
["Kansas"]
["Kentucky"]
["Louisiana"]
["Massachusetts"]
["Maryland"]
["Maine"]
["Michigan"]
["Minnesota"]
["Missouri"]
["Mississippi"]
["Montana"]
["North Carolina"]
["North Dakota"]
["Nebraska"]
["New Hampshire"]
["New Jersey"]
["New Mexico"]
["Nevada"]
["New York"]
["Ohio"]
["Oklahoma"]
["Oregon"]
["Pennsylvania"]
["Rhode Island"]
["South Carolina"]
["South Dakota"]
["Tennessee"]
["Texas"]
["Utah"]
["Virginia"]
["Vermont"]
["Washington"]
["Wisconsin"]
["West Virginia"]
["Wyoming"]
["Other"]

{"sheet":"Instructions","index":39,"n_rows":309,"n_cols":10,"rows_kept":309,"cut":false,"hidden":false,"merged":[[302,0,302,7],[66,3,66,6],[67,3,67,6],[70,0,70,7],[71,0,71,7],[28,1,28,6],[29,1,29,6],[30,1,30,6],[31,1,31,6],[32,1,32,6],[33,1,33,6],[34,1,34,6],[35,1,35,6],[36,1,36,6],[38,1,38,6],[43,0,43,7],[44,0,44,7],[45,0,45,7],[47,0,47,7],[48,0,48,7],[49,0,49,7],[51,0,51,7],[42,1,42,7],[52,0,52,7],[37,1,37,7],[87,3,87,7],[83,1,83,2],[76,3,76,7],[77,3,77,7],[78,3,78,7],[79,3,79,7],[80,3,80,7],[81,3,81,7],[82,3,82,7],[83,3,83,7],[76,1,76,2],[39,1,39,6],[40,1,40,7],[90,3,90,7],[92,3,92,7],[91,3,91,7],[93,3,93,7],[94,1,94,2],[95,1,95,2],[96,1,96,2],[53,0,53,7],[54,0,54,7],[55,0,55,7],[73,0,73,7],[75,1,75,7],[84,1,84,2],[85,1,85,2],[86,1,86,2],[87,1,87,2],[77,1,77,2],[78,1,79,2],[80,1,80,2],[81,1,81,2],[82,1,82,2],[84,3,84,7],[85,3,85,7],[86,3,86,7],[88,3,88,7],[88,1,88,2],[89,1,89,2],[90,1,90,2],[91,1,92,2],[93,1,93,2],[106,1,107,7],[100,3,100,7],[101,3,101,7],[102,3,102,7],[103,3,103,7],[104,3,104,7],[100,1,100,2],[101,1,101,2],[102,1,102,2],[103,1,103,2],[104,1,104,2],[94,3,94,7],[95,3,95,7],[96,3,96,7],[98,1,98,7],[99,1,99,2],[99,3,99,7],[89,3,89,7],[117,1,117,7],[120,1,120,7],[122,1,122,7],[118,1,119,7],[115,1,116,7],[110,1,110,7],[112,1,112,7],[114,1,114,7],[108,1,109,7],[132,1,132,7],[134,1,134,7],[135,1,135,7],[137,1,137,7],[139,1,139,7],[123,1,123,7],[125,1,125,7],[127,1,127,7],[129,1,129,7],[130,1,131,7],[147,1,147,7],[149,1,149,7],[151,1,151,7],[153,1,153,7],[155,1,155,7],[141,1,141,7],[142,1,143,7],[144,1,144,7],[146,1,146,7],[165,1,166,7],[167,1,167,7],[168,1,169,7],[170,1,170,7],[157,1,157,7],[158,1,159,7],[160,1,160,7],[162,1,162,7],[164,1,164,7],[181,1,181,7],[183,1,183,7],[184,1,185,7],[186,1,186,7],[188,1,188,7],[172,1,172,7],[173,1,173,7],[175,1,175,7],[177,1,177,7],[179,1,179,7],[199,1,199,7],[201,1,202,7],[203,1,203,7],[205,1,205,7],[189,1,189,7],[191,1,191,7],[193,1,193,7],[195,1,195,7],[197,1,197,7],[216,1,216,7],[217,1,218,7],[219,1,219,7],[221,1,221,7],[222,1,222,7],[206,1,206,7],[208,1,208,7],[210,1,210,7],[212,1,212,7],[214,1,214,7],[232,1,232,7],[233,1,234,7],[235,1,235,7],[62,3,62,4],[63,3,63,4],[64,3,64,4],[225,4,225,7],[226,4,226,7],[56,3,56,4],[57,3,57,4],[58,3,58,4],[59,3,59,4],[61,3,61,4],[230,2,230,3],[227,2,227,3],[228,2,228,3],[229,2,229,3],[227,4,227,7],[228,4,228,7],[229,4,229,7],[230,4,230,7],[224,1,224,7],[226,2,226,3],[225,2,225,3],[248,4,248,7],[249,4,249,7],[246,2,249,3],[246,4,246,7],[247,4,247,7],[244,1,244,7],[245,2,245,3],[245,4,245,7],[236,1,237,7],[238,1,238,7],[239,1,240,7],[241,1,241,7],[243,1,243,7],[253,4,253,7],[253,2,253,3],[254,2,255,3],[255,4,255,7],[254,4,254,7],[250,4,250,7],[250,2,250,3],[251,4,251,7],[251,2,251,3],[252,4,252,7],[252,2,252,3],[264,1,265,7],[266,1,266,7],[267,1,268,7],[269,1,269,7],[271,1,271,7],[257,1,257,7],[258,1,259,7],[260,1,260,7],[261,1,262,7],[263,1,263,7],[279,1,279,7],[280,1,280,2],[280,3,280,7],[281,1,281,2],[281,3,281,7],[272,1,273,7],[274,1,274,7],[276,1,276,7],[278,0,278,7],[282,3,282,7],[283,1,283,2],[283,3,283,7],[284,1,284,2],[300,1,300,2],[300,3,300,7],[295,1,295,2],[295,3,295,7],[296,1,296,2],[296,3,296,7],[297,1,297,2],[297,3,297,7],[292,1,292,7],[293,1,293,2],[293,3,293,7],[294,1,294,2],[294,3,294,7],[284,3,284,7],[0,2,0,4],[0,5,0,7],[5,1,5,7],[6,1,6,7],[7,1,7,7],[8,1,8,7],[4,1,4,7],[304,1,304,7],[305,1,305,7],[23,1,23,6],[13,1,13,6],[14,1,14,6],[15,1,15,6],[16,1,16,6],[17,1,17,6],[9,1,9,6],[10,1,10,6],[12,1,12,6],[18,1,18,6],[19,1,19,6],[20,1,20,6],[21,1,21,6],[22,1,22,6],[11,1,11,6],[306,1,306,7],[307,1,307,7],[308,1,309,7],[24,1,24,6],[25,1,25,6],[26,1,26,6],[27,1,27,6],[298,1,298,2],[298,3,298,7],[299,1,299,2],[299,3,299,7],[288,1,288,2],[288,3,288,7],[289,1,289,2],[289,3,289,7],[290,1,290,2],[290,3,290,7],[285,1,285,2],[285,3,285,7],[286,1,286,2],[286,3,286,7],[287,1,287,2],[287,3,287,7],[282,1,282,2]]}
[null,null," \nRevenue Division\nPO Box 200\nRegina, Canada  S4P 2Z6\nToll Free  1-800-667-6102\nRegina        (306) 787-7683\nFax                (306) 787-7083\nSask.Tax.Info@gov.sk.ca",null,null,"Instruction Guide\nFuel Tax Return and Schedules"]
[null,null,null,null,null,null,null,null,"Version:","v0003"]
[null,null,null,null,null,null,null,null,"Last Updated:","2018-12-01"]
[]
[null,"TABLE OF CONTENTS"]
[null,"PART ONE – INTRODUCTION "]
[null,"PART TWO – FILING INSTRUCTIONS "]
[null,"Fuel Tax Return"]
[null,"Change Notification"]
[null,"Fuel Tax Summary and Schedules"]
[null,"Line 1 – Opening Untaxed Inventory "]
[null,"Line 2 – Refined or Manufactured within Jurisdiction "]
[null,"Line 3 – Imports from Out of Jurisdiction "]
[null,"Schedule 1 (FTD 1 & FTG 1) – Imports from Out of Jurisdiction "]
[null,"Line 4 – Acquisitions within Jurisdiction "]
[null,"Schedule 2 (FTD 2 & FTG 2) – Acquisitions within Jurisdiction from Licenced Collectors "]
[null,"Line 5 – Rebrands "]
[null,"Schedule 2.5 (FTD 2.5 & FTG 2.5) – Product Blending/Colouring/Relabelling "]
[null,"Line 6 – Closing Untaxed Inventory "]
[null,"Line 7 – Total Accountable Volumes "]
[null,"Line 8 – Exports Out of Jurisdiction "]
[null,"Schedule 3 (FTD 3 & FTG 3) – Exports Out-of-Jurisdiction "]
[null,"Line 9 – Dispositions within Jurisdiction to Licensed Collectors "]
[null,"Schedule 4 (FTD 4 & FTG 4) – Dispositions within Jurisdiction to Licenced Collectors "]
[null,"Line 10 – Exempt Sales "]
[null,"Schedule 5 (FTD 5 & FTG 5) – Exempt Sales "]
[null,"Line 11 – Volume Adjustments "]
[null,"Schedule 6 (FTD 6 & FTG 6) – Volume Adjustments "]
[null,"Line 12 – Total Taxable Volumes "]
[null,"Line 13 – Total Tax Before Adjustments "]
[null,"Line 14 – Adjustments and/or Tax Credits "]
[null,"Schedule 7 (FTD 7 & FTG 7) – Adjustments and/or Tax Credits "]
[null,"Line 15 – Deduct Shrinkage "]
[null,"Line 16 – Deduct Commissions "]
[null,"Line 17 – Net Tax Payable "]
[null,"Line 18 – Other Adjustments or Installments "]
[null,"Line 19 – Total FTD or FTG Payable "]
[null,"PART THREE – REPORTABLE FUEL PRODUCTS "]
[null,"Diesel and Related Products"]
[null,"Gasoline and Related Products"]
[null,"PART FOUR – UPLOAD FILE INSTRUCTIONS"]
[]
[null,"Part One – Introduction"]
["The Fuel Tax Return to be completed and filed in Saskatchewan is based on the Generic Fuel Tax Return developed for use across Canada by multiple Jurisdictions.  These instructions provide information on completing the Return and Schedules for Saskatchewan. "]
[]
["1.       Requirement to File – all fuel tax licence holders must report monthly using the Saskatchewan \n        Fuel Tax Return (including schedules).   Licence holders must submit returns even if no business \n        activity occurs during the filing period.  Returns and records must be retained for a period of 6 \n        years from the date of your most recent return period."]
[]
["The Fuel Tax Return and Schedules can be downloaded through the Saskatchewan Electronic Tax Service (SETS) or on-line at www.finance.gov.sk.ca.  "]
[]
["2.       Filing and Payment Requirements – the Fuel Tax Return and Schedules must be completed, \n        submitted and paid for each calendar month on or before the 20th of the following month.  "]
[]
["Interim payments must be submitted by fuel licence holders that report over $10,000 in tax per year.  Interim payments are due and payable at the end of each month.  Late returns or late payments may be subject to penalty and interest."]
[]
["3.       Filing Methods – the Fuel Tax Return and Schedules and payment of any tax owing should be\n        submitted and paid through the Saskatchewan Electronic Tax Service (SETS)."]
[]
["4.       Website and Contact Information – Should you require additional information or assistance, \n        please contact us at:"]
[null,null,"Write:","Ministry of Finance",null,"Telephone:","Toll Free 1-800-667-6102"]
[null,null,null,"Revenue Division",null,null,"Regina    306-787-6645"]
[null,null,null,"PO Box 200"]
[null,null,null,"REGINA SK  S4P 2Z6",null,"Email:","sask.tax.info@gov.sk.ca"]
[]
[null,null,"In-Person: ","Ministry of Finance",null,"Fax:","306-787-9644"]
[null,null,null,"Revenue Division"]
[null,null,null,"2350 Albert St"]
[null,null,null,"REGINA SK  S4P 4A6"]
[]
[null,null,"Internet: ","Bulletins, forms and information are available on the Internet at:   "]
[null,null,null,"http://www.finance.gov.sk.ca/taxes"]
[]
[]
["Part Two – Filing Instructions"]
["All volumes must be reported in litres (Temperature corrected to 15 degrees celsius) and currency reported in Canadian dollars."]
[]
["The Fuel Tax Return must be completed along with the Schedules to support amounts reported on lines 3, 4, 5, 8, 9, 10, 11 and 14 of the Fuel Summary.  Additional reports must be provided as back up to the summarized information reported on schedules. "]
[]
[null,"FUEL TAX RETURN"]
[null,"Field Name",null,"Instructions"]
[null,"Original Return",null,"This box must be checked if this is the first return being submitted for the return period specified."]
[null,"Amended Return",null,"If an error was made on a return, an amended return must be submitted. The amended return must be a complete return identifying the total revised amount, not just the amended fields. "]
[null,null,null,"Note:  Ensure that the amended return box is checked on the return form. "]
[null,"Account ID",null,"Saskatchewan Fuel Tax Account Number issued."]
[null,"Federal BN",null,"Unique nine digit Federal Business Number assigned by CRA"]
[null,"Legal Name",null,"Legal name of the business."]
[null,"Address",null,"Mailing address of the business."]
[null,"Return Period – From:",null,"Start date of the return period as identified in the Notice to File."]
[null,"Return Period – To:",null,"End date of the return period as identified in the Notice to File."]
[null,"Total FTD-TAX",null,"Total FTD Payable as reported on line 19 of Schedule FTD-TAX"]
[null,"Total FTG-TAX",null,"Total FTG Payable as reported on line 19 of Schedule FTG-TAX"]
[null,"Total Tax Payable",null,"Total of Line 1 and Line 2 on the Fuel Tax Return"]
[null,"Interim Payment",null,"Interim payment submitted for the period as outlined in the Notice to File (Interim Payment Received)."]
[null,"Account Balance",null,"Balance outstanding on the business’s fuel tax account as outlined in the Notice to File (Account Balance)."]
[null,"Net Amount Payable",null,"Total of Line 3 – Line 4 + Line 5 on the Fuel Tax Return."]
[null,null,null,"Note:  If the Net Amount Payable results in a credit, submit your return as you normally would. The refund will be reviewed and if it is accepted, the credit will be applied to your account. If at any time you would like a payout of the credit balance on your account, contact at the Ministry of Finance by e-mail sask.tax.info@gov.sk.ca or by phone (306)787-6645 or toll-free 1-800-667-6102."]
[null,"Remittance Enclosed",null,"Amount of payment submitted with Fuel Tax Return and Schedules."]
[null,"Name/Title ",null,"Name and title of individual preparing Fuel Tax Return and Schedules."]
[null,"Signature",null,"Check the box and/or sign the return "]
[null,"Date",null,"Date the return information was completed"]
[]
[null,"CHANGE NOTIFICATION"]
[null,"Field Name",null,"Instructions"]
[null,"Business Closure",null,"Check this box if the business is no longer operating and identify: (1) Date of Closure; (2) Reason for Closure; and (3) Purchaser Name and Phone Number (if sold)."]
[null,"Address/Name Change",null,"Check the appropriate box to identify an address or business name change."]
[null,"Business Name",null,"Complete if the business name has changed."]
[null,"Address",null,"Complete if the mailing or location address has changed."]
[null,"Phone Number",null,"Identify the phone number to contact if additional information is required."]
[]
[null,"FUEL TAX SUMMARY AND SCHEDULES"]
[]
[null,"Line 1 – Opening Untaxed Inventory"]
[]
[null,"Enter the litres of owned inventory at the beginning of the reporting period for reportable products stored at terminals or other storage locations where tax-free fuel is stored in Saskatchewan. "]
[]
[null,"Opening inventory must equal the amount reported on Line 6 (“Closing Untaxed Inventory”) of the Fuel Tax Return for the previous reporting period."]
[]
[null,"Amounts entered must not be negative."]
[null,"Line 2 – Refined or Manufactured within Jurisdiction"]
[]
[null,"Report fuel refined or manufactured in Saskatchewan and transferred to untaxed finished goods inventory during the reporting period."]
[null,"Line 3 – Imports from Out of Jurisdiction"]
[]
[null,"Report the amount of fuel imported into Saskatchewan from other jurisdictions. The details for these imports are reported on the following schedule:"]
[]
[null,"Schedule 1 (FTD 1 & FTG 1) – Imports from Out of Jurisdiction"]
[null,"·         Summarize the total volumes by jurisdiction (province or state) and product for the reporting period. "]
[]
[null,"·         Report fuel that is owned by the reporting entity and is physically delivered or moved from \n        outside Saskatchewan to a destination inside Saskatchewan. This includes fuel delivered by \n        pipeline, truck, rail, ship or vessel and also includes migratory sales delivered from bulk or \n        wholesale storage facilities."]
[]
[null,"·         Any transmix that is created by importation in a pipeline must be reported as the product \n        originally placed in the pipeline. These volumes can subsequently be rebranded on \n        Schedule 2.5 to a lower quality product or reported as a volume adjustment on Schedule 6 \n        (Adjustment Code 3 – “Slop/Wastage”)  "]
[]
[null,"·         The totals from this schedule are carried forward to Line 3 of the Fuel Summary, “Imports \n        from Out-of-Jurisdiction”."]
[null,"Line 4 – Acquisitions within Jurisdiction"]
[]
[null,"Report the amount of fuel acquired exempt of tax within Saskatchewan. The details for these acquisitions are reported on the following schedule:"]
[]
[null,"Schedule 2 (FTD 2 & FTG 2) – Acquisitions within Jurisdiction from Licenced Collectors"]
[null,"·         Report tax-exempt acquisitions of fuel from suppliers or exchange partners within \n        Saskatchewan for the reporting period."]
[null," "]
[null,"·         Only report the fuel where a change in ownership has occurred."]
[]
[null,"·         Acquisitions should be reported at the summary level (i.e. summarized by collector name) \n        with a detail of transactions reported separately. “Acquisitions within Jurisdiction” includes \n        any tax-free fuel purchased or acquired through exchange agreements or acquired by any \n        other means."]
[]
[null,"·         The totals from this schedule are carried forward to line 4 of the Fuel Summary, \n        “Acquisitions within Jurisdiction”."]
[null,"Line 5 – Rebrands"]
[]
[null,"Report the amount of fuel rebranded from one fuel type to another. The details for these rebrands are reported on the following schedule:"]
[]
[null,"Schedule 2.5 (FTD 2.5 & FTG 2.5) – Product Blending/Colouring/Relabelling"]
[null,"·         Report fuel reclassified from one column category to another (i.e. clear diesel dyed and \n        reclassified as marked diesel). "]
[]
[null,"·         Fuel reclassified from any fuel product to “slop” should also appear on this line.  Slop should \n        be reported in the “Other – Non-Taxable” column. There would be no opening inventory for \n        slop in the following month as this product would generally cease to be an accountable \n        product as it would end up going back into a refinery process and become accountable again \n        after re-refining."]
[]
[null,"·         Bulk fuel plant, cardlock or truck mounted injector system rebrands (clear fuel to marked \n        fuel) should also be reported on this line."]
[]
[null,"·         The sum of the reported amounts on each line must equal zero.  "]
[]
[null,"·         Losses such as theft, handling or any other physical fuel loss should not be reported on this \n        schedule; these must be reported on Schedule 6 – “Volume adjustments.”"]
[]
[null,"·         The totals from this schedule are carried forward to line 5 of the Fuel Summary, “Rebrands”."]
[null,"Line 6 – Closing Untaxed Inventory"]
[]
[null,"Enter the litres of owned inventory at the closing of the reporting period for accountable products stored at terminals or other storage locations where tax-free fuel is stored in Saskatchewan. "]
[]
[null,"Closing inventory must equal the amount reported on Line 1 (“Opening Untaxed Inventory”) for the following reporting period."]
[]
[null,"Amounts entered must not be negative."]
[null,"Line 7 – Total Accountable Volumes"]
[]
[null,"A calculated amount equal to the sum of the volumes reported on lines 1 through 5 minus the volume reported on line 6 (i.e. 1 + 2 + 3 + 4 + 5 - 6)."]
[null,"Line 8 – Exports Out of Jurisdiction"]
[]
[null,"Report the amount of fuel exported out of Saskatchewan to other jurisdictions. The details for these exports are reported on the following schedule:"]
[]
[null,"Schedule 3 (FTD 3 & FTG 3) – Exports Out-of-Jurisdiction"]
[null,"·         Report fuel that is physically delivered or moved from within Saskatchewan to a location \n        outside of Saskatchewan by the reporting entity. "]
[]
[null,"·         If there is a change of ownership within Saskatchewan from the reporting entity to a \n        licensed exporter, the sale of fuel should be reported as a “Disposition within Jurisdiction \n        to Licensed Collectors.” The licensed exporter will be responsible for reporting the  \n        acquisition and export."]
[]
[null,"·         Include exports from all storage facilities including terminals, refineries and bulk plants by \n        way of pipeline, truck rail, ship or any other vessel. "]
[]
[null,"·         Intra-company exports and exports made directly to a consumer (sometimes called \n        migratory sales) should be included on this schedule. "]
[]
[null,"·         Summarize the total volumes by jurisdiction (province or state) and product for the \n        reporting period. "]
[]
[null,"·         The totals from this schedule are carried forward to line 8 of the Fuel Summary, “Exports \n         Out of Jurisdiction”."]
[null,"Line 9 – Dispositions within Jurisdiction to Licensed Collectors"]
[]
[null,"Report the amount of fuel sold exempt of tax to other Licensed Collectors within Saskatchewan. The details for these dispositions are reported on the following schedule:"]
[]
[null,"Schedule 4 (FTD 4 & FTG 4) – Dispositions within Jurisdiction to Licenced Collectors"]
[null,"·         Report tax exempt sales of fuel   to other licensed collectors within Saskatchewan. "]
[]
[null,"·         The fuel delivery or supply must originate and terminate within Saskatchewan."]
[]
[null,"·         This schedule includes exempt sales made to registered or licensed fuel vendors and self-\n        assessing railway companies who report directly to the Saskatchewan."]
[]
[null,"·         Only report the fuel where a change in ownership has occurred, including any tax-free fuel \n        sold through exchange agreements or sold by any other means."]
[]
[null,"·         Dispositions should be reported at the summary level (i.e. summarized by collector name) \n        with a detail of transactions reported separately. "]
[]
[null,"·         The totals from this schedule are carried forward to line 9 of the Fuel Summary, \n        “Dispositions within Jurisdiction to Licenced Collectors”."]
[]
[null,"Line 10 – Exempt Sales"]
[]
[null,"Report the amount of fuel sold exempt of tax to eligible consumers within Saskatchewan. The details for these sales are reported on the following schedule:"]
[]
[null,"Schedule 5 (FTD 5 & FTG 5) – Exempt Sales"]
[null,"·         Report eligible tax-exempt sales to consumers made in Saskatchewan other than those \n        specifically referred to on Schedules 3 and 4. "]
[]
[null,"·         These sales would include all fully tax exempt sales made to consumers in Saskatchewan \n        including heating fuel sales and exempt propane."]
[]
[null,"·         Self-assessing railway companies are to be reported on Schedule 4. "]
[]
[null,"·         Exempt sales must be summarized by type on this schedule; transaction level details on \n       sales to consumers must be reported to the Ministry’s SETS/EFSR (Saskatchewan eTax Services /  Electronic Fuel Sales Reporting)."]
[]
[null,"·         Do not report partially exempt sales on this Schedule. Paritally exempt sales to farmers and \n        primary producers (taxed at 3 cents/litre, 12 cents/litre exemption) are to be reported (as a \n       dollar value) on Schedule 7 using adjustment code \"Tax difference due to tax rate \n       differential\"."]
[]
[null,"·         The totals from this schedule are carried forward to line 10 of the Fuel Summary, “Exempt \n        Sales”."]
[null,"Line 11 – Volume Adjustments"]
[]
[null,"Report any eligible approved volume adjustments. The details for these adjustments are reported on the following schedule:"]
[]
[null,"Schedule 6 (FTD 6 & FTG 6) – Volume Adjustments"]
[null,"·         Report allowable volume adjustments that occurred in the reporting jurisdiction during the \n        reporting period.  This includes fuel losses at terminals located within the reporting \n        jurisdiction.  This line can be used for any eligible adjustment in Saskatchewan that can be \n        measured by volume and does not fit the description of any other lines.  "]
[]
[null,"·         The table below outlines the adjustments that may be claimed on this schedule:"]
[null,null,"Adjustment Reason",null,"Description"]
[null,null,"Spillage",null,"Supporting documentation (e.g. Police or accident reports, insurance claims and disposal records) must be submitted with the return in order to claim a volume adjustment due to spillage."]
[null,null,"Slop/Wastage",null,"Supporting documentation does not need to be provided with the return but must be maintained for audit purposes."]
[null,null,"Ineligible Sales in SK",null,"This may include fuel incorrectly sold exempt of tax. A written explanation must be provided if the adjustment results in a reduction in tax due."]
[null,null,"Tax Code Error",null,"Supporting documentation must be submitted with the return in order to claim an adjustment for Tax Code errors."]
[null,null,"Other - Adjustments Specifically Authorized by SK Finance",null,"Supporting documentation must be submitted with the return in order to support any other adjustments."]
[]
[null,"·         The totals from this schedule are carried forward to line 11 of the Fuel Summary, “Volume \n        Adjustments”."]
[null,"Line 12 – Total Taxable Volumes"]
[]
[null,"A calculated amount equal to line 7 minus the amounts from lines 8 to 11 (i.e. 7 – 8 -9 - 10 - 11)."]
[null,"Line 13 – Total Tax Before Adjustments"]
[]
[null,"A calculated amount equal to line 12 multiplied by the appropriate tax rate."]
[null,"Line 14 – Adjustments and/or Tax Credits"]
[]
[null,"Report any eligible approved adjustments that cannot be reported by volume and must be done as a monetary adjustment because of their nature (e.g. bad debt allowances, border competition assistance and special tax credit situations).  The details for these adjustments are reported on the following schedule:"]
[]
[null,"Schedule 7 (FTD 7 & FTG 7) – Adjustments and/or Tax Credits"]
[null,"·         The table below outlines the adjustments that may be claimed on this schedule:"]
[null,null,"Adjustment Code",null,"Description"]
[null,null,"Shrinkage/Overage",null,"A licensed remitter or importer may claim an allowance for losses of an unverifiable nature and for handling costs.  Unverifiable losses include shrinkage and expansion resulting from temperature fluctuations, condensation or other environmental, mechanical or handling causes.  Fuel imported directly to a consumer is not eligible for the allowance.\n\n"]
[null,null,null,null,"The amount of the allowance for a licensed importer is 0.25% of the tax on tax paid fuel imported into Saskatchewan for delivery to fuel vendors.  "]
[null,null,null,null,"The allowance for a licensed remitter is 0.35% of the tax on tax paid gasoline and aviation fuel sales and 0.25% of the tax on tax paid diesel fuel sales.  "]
[null,null,null,null,"The licensed remitter or importer must pass on that portion of the allowance to their fuel dealers, where the dealer incurs the loss."]
[null,null,"Bad Debt Write-off/Recovery",null,"Supporting documentation must be submitted with the return in order to claim Bad Debit Write-offs."]
[null,null,"Tax-Paid Purchases in SK",null,"Supporting documentation does not need to be provided with the return but must be maintained for audit purposes."]
[null,null,"Tax Code Error",null,"Supporting documentation must be submitted with the return in order to claim an adjustment for Tax Code errors."]
[null,null,"Tax difference due to tax differential",null,"This may include sales that qualify for a reduced tax rate such as sales under the Gas Competition Assistance Program and tax reduced sales to farmer/primary producers (marked diesel only)."]
[null,null,"Other - Adjustments Specifically Authorized by SK Taxation",null,"A licensed marker is eligible for an allowance in the amount of 30 cents per 1,000 litres of diesel fuel marked. "]
[null,null,null,null,"Supporting documentation must be submitted with the return in order to support any other financial adjustments claimed."]
[]
[null,"·         The totals from this schedule are carried forward to line 14 of the Fuel Summary, \n        “Adjustments and/or Tax Credits”."]
[null,"Line 15 – Deduct Shrinkage"]
[]
[null,"This line is not applicable for Saskatchewan.  Any allowable adjustments should be reported on Schedule 6 “Volume Adjustments” or Schedule 7 “Adjustments and/or Tax Credits”"]
[null,"Line 16 – Deduct Commissions"]
[]
[null,"This line is not applicable for Saskatchewan.  Any allowable adjustments should be reported on Schedule 6 “Volume Adjustments” or Schedule 7 “Adjustments and/or Tax Credits”"]
[null,"Line 17 – Net Tax Payable"]
[]
[null,"A calculated amount equal to deducting the amount of line 14 from line 13 (i.e. 13 – 14)."]
[null,"Line 18 – Other Adjustments or Installments"]
[]
[null,"This line is not applicable for Saskatchewan.  Any allowable adjustments should be reported on Schedule 6 “Volume Adjustments” or Schedule 7 “Adjustments and/or Tax Credits”.  "]
[]
[null,"Any tax paid by instalments should be reported on the Interim Payments line of the Fuel Tax Return tab as outlined above."]
[null,"Line 19 – Total FTD or FTG Payable"]
[]
[null,"A calculated amount equal to line 17.  "]
[]
[null,"The totals from the summary are carried forward to line 1 (Total FTG) or line 2 (Total FTD) of the Fuel Tax Return."]
[]
["Part Three – Reportable Fuel Products"]
[null,"Diesel and Related Products"]
[null,"Product Name",null,"Description"]
[null,"Diesel",null,"Includes biodiesel blends, pure biodiesel and renewable diesel.  These fuels are taxed at the same rate as diesel."]
[null,"Dyed Diesel",null,"Diesel that has been dyed to correct specifications"]
[null,"Heating Oil",null,"Light fuel oil (coloured diesel) marketed or sold for use in a furnace, boiler or open flame burner, and must be coloured."]
[null,"Marine Diesel",null,"Diesel fuel that is used in a ship as fuel for an internal combustion engine."]
[null,"Jet Fuel",null,"Fuel that is produced specifically for use in an aircraft that is propelled by a turbine, and used in an aircraft as fuel for the turbine that propels the aircraft."]
[null,"Kerosene",null,"A substance similar to diesel and jet fuel but marketed or sold for uses other than in an internal combustion engine such as lanterns, camping stoves, and wick heaters."]
[null,"Liquefied Natural Gas",null,"This column is not used in Saskatchewan. LNG is not subject to fuel tax and is also not required to be reported. LNG that is not used for heating purposes is subject to Saskatchewan Provincial Sales Tax (PST). PST on LNG is reportable on your PST return."]
[null,"Locomotive Fuel",null,"Fuel, other than propane, for use in an internal combustion engine in any rolling stock or other vehicle when run on rails."]
[null,"Other Taxable",null,"Bunker oil, or a combination of fuels including bunker oil that is used in a ship as fuel for an internal combustion engine, but does not include marine diesel fuel."]
[null,"Other Non-Taxable",null,"Substances such as feedstock and/or additives which are then blended."]
[]
[null,"Gasoline and Related Products"]
[null,"Product Name",null,"Description"]
[null,"Gasoline",null,"Includes ethanol blended gasoline. Pure ethanol is not taxable until blended and is to be reported as Other Non-Taxable until rebranded."]
[null,"Dyed Gasoline",null,"Gasoline which has been correctly dyed."]
[null,"Aviation Gasoline",null,"Fuel that is produced specifically for use in an aircraft that is not propelled by a turbine, and used in an aircraft as fuel for the engine that propels the aircraft."]
[null,"Compressed Natural Gas (CNG)",null,"This column is not used in Saskatchewan. CNG is not subject to fuel tax and is also not required to be reported. CNG that is not used for heating purposes is subject to Saskatchewan Provincial Sales Tax (PST). PST on CNG is reportable on your PST return."]
[null,"Liquefied Propane Gas (LPG)",null,"Use to report propane or any other LPG products."]
[null,"Other Taxable",null,"Any other product that could be used as a fuel."]
[null,"Other Non-Taxable",null,"Use this column to report substances, such as feedstock and/or additives which have been or will be blended (using Line 5 Rebrands) with an existing fuel type during the reporting period. This includes pure ethanol. Pure ethanol is not taxable until blended and is to be reported as Other Non-Taxable until rebranded."]
[]
["Part Four - Upload File Instructions"]
[]
[null,"1. Enter all the required data in this return.\n\n\n"]
[null,"2. Verify that the data is accurate."]
[null,"3. Click on the 'Format File' button.  A new return template will need to be used for each upload, as the Format File button modifies this return."]
[null,"4. Re-save the file either in the XLS or XLSX format. DO NOT save this as a macro-enabled file."]
[null,"5. Navigate to SETS to upload the XLS or XLSX file by signing in and going to the Online Transactions Menu and selecting File a Form."]