Exhibit 5.1
KPMG LLP
Bay Adelaide Centre
333 Bay Street, Suite 4600
Toronto, ON M5H 2S5
Canada
Tel 416-777-8500
Fax 416-777-8818
Consent of Independent Registered Public Accounting Firm
The Board of Directors
Hydro One Limited
We consent to the use of our report dated February 24, 2022, on the consolidated financial statements of Hydro One Limited, which comprise the consolidated balance sheets as at December 31, 2021 and December 31, 2020, the related consolidated statements of operations and comprehensive income, changes in equity and cash flows for each of the years then ended, and the related notes which is incorporated by reference within the Amendment No.1 to the Registration Statement on Form F-10.
/s/ KPMG LLP
Chartered Professional Accountants, Licensed Public Accountants
November 22, 2022
Toronto, Canada
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