XML 75 R61.htm IDEA: XBRL DOCUMENT
v3.4.0.3

INCOME TAXES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2015
INCOME TAXES |
Schedule of income tax rate reconciliation | INCOME TAX RATE RECONCILIATION
Year ended December 31, |  | 2015 | 2014
(millions of Canadian dollars) |  |  |
Earnings before income taxes and discontinued operations |  | 11 | 2,173
Canadian federal statutory income tax rate |  | 15% | 15%
Expected federal taxes at statutory rate |  | 2 | 326
Increase/(decrease) resulting from: |  |  |
Provincial and state income taxes 1 |  | (204) | (36)
Foreign and other statutory rate differentials |  | 310 | 394
Effects of rate-regulated accounting 2 |  | (52) | (97)
Foreign allowable interest deductions |  | (84) | (65)
Part VI.1 tax, net of federal Part I deduction |  | 55 | 47
Intercompany sale of investment 3 |  | 23 | 68
Valuation allowance 4 |  | 154 | 2
Noncontrolling interests |  | (28) | (28)
Other 5 |  | (6) | -
Income taxes on earnings before discontinued operations |  | 170 | 611
Effective income tax rate |  | 1,545.5% | 28.1%
1 | The higher provincial and state income tax recovery in 2015 reflected the decrease in earnings largely in the Company’s Canadian operations due to the depreciation in the Canadian dollar value against the U.S. dollar.
2 | The amount in 2015 included the federal component of the tax effect of the write-off of regulatory receivables.
3 | In September 2015 and November 2014, Enbridge sold certain assets to entities under common control. The intercompany gains realized on these transfers were eliminated. However, because these transactions involved the sale of partnership units, tax consequences have been recognized in earnings. This resulted in a tax expense of $39 million and $157 million in 2015 and 2014, respectively.
4 | The amount in 2015 represents the federal component of the tax effect of a valuation allowance on the deferred tax assets related to an outside basis temporary difference that is no longer more likely than not to be realized.
5 | 2015 included $17 million recovery related to the federal component of the tax effect of adjustments related to prior periods.
Schedule of components of pretax earnings and income taxes | COMPONENTS OF PRETAX EARNINGS AND INCOME TAXES
Year ended December 31, |  | 2015 | 2014
(millions of Canadian dollars) |  |  |
Earnings before income taxes and discontinued operations |  |  |
Canada |  | (1,365) | 114
United States |  | 808 | 1,614
Other |  | 568 | 445
|  | 11 | 2,173
Current income taxes |  |  |
Canada |  | 157 | 35
United States |  | 3 | (15)
Other |  | 3 | 4
|  | 163 | 24
Deferred income taxes |  |  |
Canada |  | (558) | (193)
United States |  | 565 | 780
|  | 7 | 587
Income taxes on earnings before discontinued operations |  | 170 | 611
Schedule of major components of deferred income tax assets and liabilities |
December 31, |  | 2015 |  | 2014
(millions of Canadian dollars) |  |  |  |
Deferred income tax liabilities |  |  |  |
Property, plant and equipment |  | (3,423) |  | (2,668)
Investments |  | (3,024) |  | (2,469)
Regulatory assets |  | (354) |  | (240)
Other |  | (85) |  | (102)
Total deferred income tax liabilities |  | (6,886) |  | (5,479)
Deferred income tax assets |  |  |  |
Financial instruments |  | 1,374 |  | 644
Pension and OPEB plans |  | 202 |  | 203
Loss carryforwards |  | 848 |  | 390
Other |  | 274 |  | 246
Total deferred income tax assets |  | 2,698 |  | 1,483
Less valuation allowance |  | (538) |  | (42)
Total deferred income tax assets, net |  | 2,160 |  | 1,441
Net deferred income tax liabilities |  | (4,726) |  | (4,038)
Presented as follows: |  |  |  |
Accounts receivable and other (Note 7) |  | 367 |  | 245
Deferred income taxes |  | 839 |  | 561
Total deferred income tax assets |  | 1,206 |  | 806
Accounts payable and other |  | (17) |  | (2)
Deferred income taxes |  | (5,915) |  | (4,842)
Total deferred income tax liabilities |  | (5,932) |  | (4,844)
Net deferred income tax liabilities |  | (4,726) |  | (4,038)
Schedule of unrecognized tax benefits | UNRECOGNIZED TAX BENEFITS
Year ended December 31, |  | 2015 |  | 2014
(millions of Canadian dollars) |  |  |  |
Unrecognized tax benefits at beginning of year |  | 51 |  | 46
Gross increases for tax positions of current year |  | 5 |  | 5
Reduction for lapse of statute of limitations |  | - |  | (5)
Change in translation of foreign currency |  | 9 |  | 5
Unrecognized tax benefits at end of year |  | 65 |  | 51

X
- Definition Tabular disclosure of income before income tax and income tax expense (benefit) between domestic and foreign jurisdictions. + References No definition available. + Details
Name: | enb_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignAndComponentOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | enb_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=51663037&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration