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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2015
INCOME TAXES |
Schedule of income tax rate reconciliation |
Year ended December 31, |  | 2015 |  | 2014 |  | 2013 |
(millions of Canadian dollars) |  |  |  |  |  |  |
Earnings before income taxes and discontinued operations |  | 11 |  | 2,173 |  | 613 |
Canadian federal statutory income tax rate |  | 15% |  | 15% |  | 15% |
Expected federal taxes at statutory rate |  | 2 |  | 326 |  | 92 |
Increase/(decrease) resulting from: |  |  |  |  |  |  |
Provincial and state income taxes 1 |  | (204 | ) | (36) |  | (1) |
Foreign and other statutory rate differentials |  | 310 |  | 394 |  | 45 |
Effects of rate-regulated accounting 2 |  | (52 | ) | (97) |  | (55) |
Foreign allowable interest deductions |  | (84 | ) | (65) |  | (39) |
Part VI.1 tax, net of federal Part I deduction 3 |  | 55 |  | 47 |  | 23 |
Intercompany sale of investment 4 |  | 23 |  | 68 |  | - |
Valuation allowance 5 |  | 154 |  | 2 |  | 1 |
Noncontrolling interests |  | (28 | ) | (28) |  | 26 |
Other 6 |  | (6 | ) | - |  | 31 |
Income taxes on earnings before discontinued operations |  | 170 |  | 611 |  | 123 |
Effective income tax rate |  | 1,545.5% |  | 28.1% |  | 20.1% |
| 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 |  | The amount in 2013 was presented net of an $11 million federal tax recovery related to changes to tax law enacted during the year.
| 4 |  | 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.
| 5 |  | 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.
| 6 |  | 2015 and 2013 included $17 million recovery and $55 million expense, respectively, related to the federal component of the tax effect of adjustments related to prior periods.
Schedule of components of pretax earnings and income taxes |
Year ended December 31, |  | 2015 |  | 2014 |  | 2013 |
(millions of Canadian dollars) |  |  |  |  |  |  |
Earnings before income taxes and discontinued operations |  |  |  |  |  |  |
Canada |  | (1,365 | ) | 114 |  | 193 |
United States |  | 808 |  | 1,614 |  | 132 |
Other |  | 568 |  | 445 |  | 288 |
|  | 11 |  | 2,173 |  | 613 |
Current income taxes |  |  |  |  |  |  |
Canada |  | 157 |  | 35 |  | (30 | )
United States |  | 3 |  | (15 | ) | 18 |
Other |  | 3 |  | 4 |  | 4 |
|  | 163 |  | 24 |  | (8 | )
Deferred income taxes |  |  |  |  |  |  |
Canada |  | (558 | ) | (193 | ) | 31 |
United States |  | 565 |  | 780 |  | 100 |
|  | 7 |  | 587 |  | 131 |
Income taxes on earnings before discontinued operations |  | 170 |  | 611 |  | 123 |
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 |
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 |

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