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In The Simpsons episode, Saddlesore Galactica (Season 11, Episode 13), Homer is introducing Bart to the music of Bachman–Turner Overdrive:

That's B.T.O. They were Canada's answer to E.L.P. Their biggest hit was T.C.B. That was how we talked in the seventies. We didn't have a moment to spare.

What does "ELP" or "E.L.P." refer to in this context?

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ELP is Emerson, Lake & Palmer.

Emerson, Lake & Palmer (informally known as ELP) were an English progressive rock supergroup formed in London in 1970.

TCB is Takin' Care of Business

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    Ahhhhh - as a Canadian who grew up listening to BTO - I knew what TCB was :) - but I'd never heard of Emerson, Lake & Palmer before. Thanks!
    – Tronman
    Commented 10 hours ago

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