Actually the neutrals don't count exception only applies to harmonic circuits.
Todays modern electronic ballasts are non-harmonic and if they are significant then the exception cannot be used.
I've seen this the most in big box retail. The spec's call for #10 going home. The strips are factory whipped with #12 & Molex. The whole load at the smart board is held down to 10 Amps per hot.
( Big box retail now uses ranks of low-voltage switches connected by BAC back to national corporate. This way HQ has over-ride control on energy use, store by store -- all controlled from a master computer program. )
Neutrals don't count in Canada on single-phase three wire and three-phase 4 wire systems. The Canadian exception is that the neutral is included on a three phase 4 wire system if only two hots are used. I do not recall harmonics being addressed in this regard, in the Canadian code.
I'm trying to upgrade to 400amps using existing wires. Canadian code says 4/0 r90 is good for 235amps. Two runs in parrallel gives you 470amp. Because there's 6 in one pipe we derate to 80% (4 not counting the neutrals still have to derate to 80%) 470 x 80% = 376
I understand derating for multiple wires/circuits in a conduit but this is one circuit split into many wires. What would the difference be if they were 3 x 500mcm wires instead of 6 4/0's. Going from 3 to 6 wires doesn't add more circuits in the pipe or heat so why derate?