How to Resolve Event ID 118 Unable to connect to the CGP tunnel destination (127.0.0.1:1494)

Event Type: Error
Event Source: Reliability Server
Event Category: (3)
Event ID: 118
Date: xxx
Time: xxx
User: N/A
Computer: xxx
Description:
Unable to connect to the CGP tunnel destination (127.0.0.1:1494)

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This indicates a corrupted ICA Listener Connection

Resolution:
Delete and Re-create ICA Listener Connection

Start--->Administrative Tools--->Terminal Services Configuration
Right Click ICA-TCP connection and click Delete
when prompted "You are about to delete a connection", click Yes
In the top menu bar, click Action
click Create New Connection
the Terminal Services Connection Wizard will launch
click next
select Citrix ICA-Tcp connection
continue thru wizard clicking next
when prompted to enter a name for the connection, enter ICA-Tcp
click Finish

Right click the ICA-Tcp connection
click Properties
for PS 4.5 and PS 5.0 add the local account ctx_cpsvcuser
for PS 4.0 add the local account ctx_smauser
edit advanced permissions for the user just added
grant only the Query Information and Virtual Channel permissions under the Allow column

Click OK and close the MMC

restart Citrix IMA, SMA, and Citrix Print Manager Services

If Citrix will still not start, check the following registry key:
HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\WindowsNT\CurrentVersion\Winlogon

AppSetup:Type = REG_SZ:

Data = CtxHide.exe UsrLogon.Cmd,cmstart.exe

Citrix articles referenced:
http://support.citrix.com/article/CTX108698
http://support.citrix.com/article/CTX115152
http://support.citrix.com/article/CTX996187