.
                                                                               .
                                                                               .
                                                                    EXHIBIT 12.4


ROGERS CABLE INC.
FINANCIAL STATEMENT SCHEDULE

SCHEDULE OF VALUATION AND QUALIFYING ACCOUNTS
(Amounts in thousands of Canadian dollars)



                                                   Balance,
                                                  beginning        Charged to costs and                              Balance, end
                                                  of year                expenses                    Deductions         of year
                                                  -------                --------                    ----------         -------
Allowance for doubtful accounts receivable

Year ended December 31:

                                                                                                            
2000                                               4,369               12,030     (1)               10,964     (2)      5,435
2001                                               5,435               13,741     (1)               11,711     (2)      7,465
2002                                               7,465               18,626     (1)               15,971     (2)     10,120






Notes:

(1)   Represents increase in allowance for doubtful accounts receivable charged
      to expense.

(2)   Represents the accounts receivable written-off against the allowance for
      doubtful accounts receivable.