XML 66 R62.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

INCOME TAXES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Income Tax Disclosure [Abstract] |
Schedule of income tax rate reconciliation | INCOME TAX RATE RECONCILIATION
Year ended December 31, | 2019 |  | 2018 |  | 2017 |
(millions of Canadian dollars) |  |  |  |  |  |
Earnings before income taxes | 7,535 |  | 3,570 |  | 569 |
Canadian federal statutory income tax rate | 15 | % | 15 | % | 15 | %
Expected federal taxes at statutory rate | 1,130 |  | 536 |  | 85 |
Increase/(decrease) resulting from: |  |  |  |  |  |
Provincial and state income taxes 1 | 415 |  | (24 | ) | 133 |
Foreign and other statutory rate differentials | 129 |  | 94 |  | (601 | )
Impact of United States tax reform 2 | — |  | (2 | ) | (2,045 | )
Effects of rate-regulated accounting 3 | (63 | ) | (163 | ) | (189 | )
Foreign allowable interest deductions 4 | (29 | ) | (134 | ) | (124 | )
Part VI.1 tax, net of federal Part I deduction 5 | 78 |  | 76 |  | 68 |
Impairment of goodwill | — |  | 192 |  | 15 |
United States BEAT tax | 67 |  | 43 |  | — |
Non-taxable portion of gain/(loss) on sale of investment to unrelated party 6 | — |  | 31 |  | — |
Valuation allowance 7 | 26 |  | (172 | ) | (17 | )
Intercorporate investments 8 | (14 | ) | (149 | ) | 77 |
Noncontrolling interests | (13 | ) | (47 | ) | (80 | )
Other | (18 | ) | (44 | ) | (19 | )
Income tax (recovery)/expense | 1,708 |  | 237 |  | (2,697 | )
Effective income tax rate | 22.7 | % | 6.6 | % | (474.0 | )%
1 | The change in provincial and state income taxes from 2018 to 2019 reflects the increase in earnings from operations and the impact of state tax rate changes in both the United States and Canada.
2 | The amount was related to the enactment of the Tax Cuts and Jobs Act (TCJA) by the United States on December 22, 2017, which included a reduction in the federal corporate income tax rate from 35% to 21% effective for taxation years beginning after December 31, 2017.
3 | The amount in 2019 included the federal component of the tax effect of the write-off of regulatory assets (Note 7).
4 | The decrease in foreign allowable interest deductions in 2019 was due to changes in the related loan portfolio and tax legislative changes in Canada, the United States, and Europe.
5 | Part VI.1 tax is a tax levied on preferred share dividends paid in Canada.
6 | The amount represents the federal component of the non-taxable portion of the gain on the sales of the Canadian Natural Gas Gathering and Processing Businesses in 2018.
7 | The increase in 2018 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 2018, was more likely than not to be realized.
8 The amount relates to the federal component of changes in assertions regarding the manner of recovery of intercorporate investments such that deferred tax related to outside basis temporary differences was required to be recorded for MATL (Note 8), Renewable Assets in 2018 and for EIPLP in 2017.
Schedule of components of pretax earnings and income taxes | COMPONENTS OF PRETAX EARNINGS AND INCOME TAXES
Year ended December 31, | 2019 |  | 2018 |  | 2017 |
(millions of Canadian dollars) |  |  |  |  |  |
Earnings/(loss) before income taxes |  |  |  |  |  |
Canada | 3,560 |  | 118 |  | 2,200 |
United States | 3,115 |  | 2,582 |  | (2,431 | )
Other | 860 |  | 870 |  | 800 |
| 7,535 |  | 3,570 |  | 569 |
Current income taxes |  |  |  |  |  |
Canada | 347 |  | 311 |  | 129 |
United States | 107 |  | 66 |  | 46 |
Other | 98 |  | 8 |  | 5 |
| 552 |  | 385 |  | 180 |
Deferred income taxes |  |  |  |  |  |
Canada | 490 |  | (598 | ) | 299 |
United States | 672 |  | 439 |  | (3,160 | )
Other | (6 | ) | 11 |  | (16 | )
| 1,156 |  | (148 | ) | (2,877 | )
Income tax (recovery)/expense | 1,708 |  | 237 |  | (2,697 | )
Schedule of major components of deferred income tax assets and liabilities | Major components of deferred income tax assets and liabilities are as follows:
December 31, | 2019 |  | 2018 |
(millions of Canadian dollars) |  |  |  |
Deferred income tax liabilities |  |  |  |
Property, plant and equipment | (7,290 | ) | (7,018 | )
Investments | (4,620 | ) | (4,441 | )
Regulatory assets | (1,052 | ) | (756 | )
Other | (40 | ) | (192 | )
Total deferred income tax liabilities | (13,002 | ) | (12,407 | )
Deferred income tax assets |  |  |  |
Financial instruments | 679 |  | 1,103 |
Pension and OPEB plans | 206 |  | 181 |
Loss carryforwards | 1,693 |  | 1,820 |
Other | 1,641 |  | 1,274 |
Total deferred income tax assets | 4,219 |  | 4,378 |
Less valuation allowance | (84 | ) | (51 | )
Total deferred income tax assets, net | 4,135 |  | 4,327 |
Net deferred income tax liabilities | (8,867 | ) | (8,080 | )
Presented as follows: |  |
Total deferred income tax assets | 1,000 |  | 1,374 |
Total deferred income tax liabilities | (9,867 | ) | (9,454 | )
Net deferred income tax liabilities | (8,867 | ) | (8,080 | )
Schedule of unrecognized tax benefits | UNRECOGNIZED TAX BENEFITS
Year ended December 31, | 2019 |  | 2018 |
(millions of Canadian dollars) |  |
Unrecognized tax benefits at beginning of year | 139 |  | 150 |
Gross increases for tax positions of current year | 1 |  | 2 |
Gross decreases for tax positions of prior year | (1 | ) | (12 | )
Change in translation of foreign currency | (4 | ) | 3 |
Lapses of statute of limitations | (6 | ) | (3 | )
Settlements | — |  | (1 | )
Unrecognized tax benefits at end of year | 129 |  | 139 |

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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=117331294&loc=d3e36027-109320 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration