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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2016
INCOME TAXES |
Schedule of income tax rate reconciliation |
Year ended December 31, |  | 2016 |  | 2015 |  | 2014 |
(millions of Canadian dollars) |  |  |  |  |  |  |
Earnings before income taxes and discontinued operations |  | 2,451 |  | 11 |  | 2,173 |
Canadian federal statutory income tax rate |  | 15% |  | 15% |  | 15% |
Expected federal taxes at statutory rate |  | 368 |  | 2 |  | 326 |
Increase/(decrease) resulting from: |  |  |  |  |  |  |
Provincial and state income taxes 1 |  | 34 |  | (204 | ) | (36 | )
Foreign and other statutory rate differentials |  | (56 | ) | 310 |  | 394 |
Effects of rate-regulated accounting 2 |  | (116 | ) | (52 | ) | (97 | )
Foreign allowable interest deductions |  | (107 | ) | (84 | ) | (65 | )
Part VI.1 tax, net of federal Part I deduction |  | 56 |  | 55 |  | 47 |
Intercompany sale of investment 3 |  | 6 |  | 23 |  | 68 |
Non-taxable portion of gain on sale of investment to unrelated party 4 |  | (61 | ) | - |  | - |
Valuation allowance 5 |  | 22 |  | 154 |  | 2 |
Noncontrolling interests |  | (15 | ) | (28 | ) | (28 | )
Other 6 |  | 11 |  | (6 | ) | - |
Income taxes on earnings before discontinued operations |  | 142 |  | 170 |  | 611 |
Effective income tax rate |  | 5.8% |  | 1,545.5% |  | 28.1% |
| 1 |  | The change in provincial and state income taxes from 2015 to 2016 reflects the increase in earnings from the Canadian operations and the decrease in earnings from the United States operations.
| 2 |  | The increase in 2016 is due to the federal component of the tax effect of the 2015 impairment of regulatory receivables.
| 3 |  | In November 2016, September 2015 and November 2014, certain assets were sold 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.
| 4 |  | The amount in 2016 represents the federal component of the non-taxable portion of the gain on the sale of the South Prairie Region assets to unrelated party.
| 5 |  | The decrease from 2015 to 2016 is due to the federal component of the tax effect of a valuation allowance on the deferred tax assets related to an outside basis temporary difference that, in 2015, was no longer more likely than not to be realized.
| 6 |  | 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 |
Year ended December 31, |  | 2016 |  | 2015 |  | 2014 |
(millions of Canadian dollars) |  |  |  |  |  |  |
Earnings/(loss) before income taxes and discontinued operations |  |  |  |  |  |  |
Canada |  | 2,034 |  | (1,365 | ) | 114 |
United States |  | (333 | ) | 808 |  | 1,614 |
Other |  | 750 |  | 568 |  | 445 |
|  | 2,451 |  | 11 |  | 2,173 |
Current income taxes |  |  |  |  |  |  |
Canada |  | 74 |  | 157 |  | 35 |
United States |  | 21 |  | 3 |  | (15 | )
Other |  | 4 |  | 3 |  | 4 |
|  | 99 |  | 163 |  | 24 |
Deferred income taxes |  |  |  |  |  |  |
Canada |  | 188 |  | (558 | ) | (193 | )
United States |  | (151 | ) | 565 |  | 780 |
Other |  | 6 |  | - |  | - |
|  | 43 |  | 7 |  | 587 |
Income taxes on earnings before discontinued operations |  | 142 |  | 170 |  | 611 |
Schedule of major components of deferred income tax assets and liabilities |
December 31, |  | 2016 |  | 2015 |
(millions of Canadian dollars) |  |  |  |  |
Deferred income tax liabilities |  |  |  |  |
Property, plant and equipment |  | (3,867 | ) | (3,423 | )
Investments |  | (2,938 | ) | (3,024 | )
Regulatory assets |  | (439 | ) | (354 | )
Other |  | (47 | ) | (85 | )
Total deferred income tax liabilities |  | (7,291 | ) | (6,886 | )
Deferred income tax assets |  |  |  |  |
Financial instruments |  | 1,215 |  | 1,374 |
Pension and OPEB plans |  | 219 |  | 202 |
Loss carryforwards |  | 1,189 |  | 848 |
Other |  | 374 |  | 274 |
Total deferred income tax assets |  | 2,997 |  | 2,698 |
Less valuation allowance |  | (572 | ) | (538 | )
Total deferred income tax assets, net |  | 2,425 |  | 2,160 |
Net deferred income tax liabilities |  | (4,866 | ) | (4,726 | )
Presented as follows:1 |  |  |  |  |
Accounts receivable and other (Note 7) |  | - |  | 367 |
Deferred income taxes |  | 1,170 |  | 839 |
Total deferred income tax assets |  | 1,170 |  | 1,206 |
Accounts payable and other |  | - |  | (17 | )
Deferred income taxes |  | (6,036 | ) | (5,915 | )
Total deferred income tax liabilities |  | (6,036 | ) | (5,932 | )
Net deferred income tax liabilities |  | (4,866 | ) | (4,726 | )
| 1 |  | Effective January 1, 2016, the Company elected to early adopt ASU 2015-17 (Note 3).
Schedule of unrecognized tax benefits |
Year ended December 31, |  | 2016 |  | 2015 |
(millions of Canadian dollars) |  |  |  |  |
Unrecognized tax benefits at beginning of year |  | 65 |  | 51 |
Gross increases for tax positions of current year |  | 27 |  | 5 |
Change in translation of foreign currency |  | (2 | ) | 9 |
Lapses of statute of limitations |  | (6 | ) | - |
Unrecognized tax benefits at end of year |  | 84 |  | 65 |

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