CORPORATE

(millions of Canadian dollars)        
Year ended December 31,   2006   2005
Management and administrative   (4.3)   (3.7)
Interest expense   (11.4)   (11.0)
ECT preferred unit distributions   (35.2)   (34.6)
Other   (0.4)   1.4
Total costs   (51.3)   (50.7)

Corporate Activities
The Corporate segment includes management and administrative costs, corporate financing costs, distributions to ECT preferred unitholders, business development activities not attributable to a specific business segment and other corporate costs including current and future income taxes.

Results of Operations
Management and administrative costs increased primarily due to a $0.5 million expense for GST recorded in the third quarter as a result of the determination that the Fund is not entitled to claim certain input tax credits. In addition, incentive fees and ECT preferred unit distributions are higher due to increases in the unitholder distribution rate by 1% in January 2006 and again by 4.5% in November 2006.

Interest expense has increased due to an increase in borrowings to finance both the acquisition of the Wind Power projects in October 2006 and increased enhancement capital expenditures.