This document describes the implementation plan for smart metering in Ontario, Canada. Section 2 is the implementation plan including roles and responsibilities, timelines, implementation approaches and deployment priorities. Section 3 outlines overall project costs and benefits, stranded costs and the proposed cost recovery approach. Section 4 contains the technical specifications for smart metering systems in Ontario. Section 5 discusses other potential non-commodity time of use rates. Section 6 outlines the next steps in the implementation.