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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Schedule of income tax rate reconciliation | INCOME TAX RATE RECONCILIATION
Year ended December 31, | 2020 | 2019 | 2018
(millions of Canadian dollars) |  |  |
Earnings before income taxes | 4,190 |  | 7,535 |  | 3,570 |
Canadian federal statutory income tax rate | 15 | % | 15 | % | 15 | %
Expected federal taxes at statutory rate | 629 |  | 1,130 |  | 536 |
Increase/(decrease) resulting from: |  |  |
Provincial and state income taxes 1 | 288 |  | 415 |  | (24) |
Foreign and other statutory rate differentials 2 | (53) |  | 129 |  | 94 |
Impact of US tax reform | — |  | — |  | (2) |
Effects of rate-regulated accounting 3 | (145) |  | (63) |  | (163) |
Foreign allowable interest deductions 4 | (4) |  | (29) |  | (134) |
Part VI.1 tax, net of federal Part I deduction 5 | 76 |  | 78 |  | 76 |
Impairment of goodwill | — |  | — |  | 192 |
US BEAT | 44 |  | 67 |  | 43 |
Non-taxable portion of gain on sale of investment to unrelated party 6 | — |  | — |  | 31 |
Valuation allowance 7 | (6) |  | 26 |  | (172) |
Intercorporate investments 8 | — |  | (14) |  | (149) |
Noncontrolling interests | (8) |  | (13) |  | (47) |
Other | (47) |  | (18) |  | (44) |
Income tax expense | 774 |  | 1,708 |  | 237 |
Effective income tax rate | 18.5 | % | 22.7 | % | 6.6 | %
1.The change in provincial and state income taxes from 2019 to 2020 reflects the decrease in earnings from operations and the impact of state tax apportionment and rate changes in both the US and Canada. 2.The change in foreign and other statutory rate differentials from 2019 to 2020 reflects the decrease in earnings from US operations. 3.The amount in 2019 included the federal component of the tax benefit of the write-off of regulatory assets. 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 US, 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 decrease in 2020 is due to the federal component of the tax effect of a valuation allowance on the deferred tax assets that, in 2019, were not more likely than not to be realized. 8.The amounts in 2019 and 2018 relate 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 and for Renewable Assets, respectively.
Schedule of components of pretax earnings and income taxes | COMPONENTS OF PRETAX EARNINGS AND INCOME TAXES
Year ended December 31, | 2020 | 2019 | 2018
(millions of Canadian dollars) |  |  |
Earnings before income taxes |  |  |
Canada | 2,789 |  | 3,560 |  | 118 |
US | 407 |  | 3,115 |  | 2,582 |
Other | 994 |  | 860 |  | 870 |
| 4,190 |  | 7,535 |  | 3,570 |
Current income taxes |  |  |
Canada | 165 |  | 347 |  | 311 |
US | 64 |  | 107 |  | 66 |
Other | 98 |  | 98 |  | 8 |
| 327 |  | 552 |  | 385 |
Deferred income taxes |  |  |
Canada | 378 |  | 490 |  | (598) |
US | 66 |  | 672 |  | 439 |
Other | 3 |  | (6) |  | 11 |
| 447 |  | 1,156 |  | (148) |
Income tax expense | 774 |  | 1,708 |  | 237 |
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, | 2020 | 2019
(millions of Canadian dollars) |  |
Deferred income tax liabilities |  |
Property, plant and equipment | (7,786) |  | (7,290) |
Investments | (4,649) |  | (4,620) |
Regulatory assets | (1,156) |  | (1,052) |
Other | (127) |  | (40) |
Total deferred income tax liabilities | (13,718) |  | (13,002) |
Deferred income tax assets |  |
Financial instruments | 518 |  | 679 |
Pension and OPEB plans | 251 |  | 206 |
Loss carryforwards | 2,005 |  | 1,693 |
Other | 1,461 |  | 1,641 |
Total deferred income tax assets | 4,235 |  | 4,219 |
Less valuation allowance | (79) |  | (84) |
Total deferred income tax assets, net | 4,156 |  | 4,135 |
Net deferred income tax liabilities | (9,562) |  | (8,867) |
Presented as follows: |  |
Total deferred income tax assets | 770 |  | 1,000 |
Total deferred income tax liabilities | (10,332) |  | (9,867) |
Net deferred income tax liabilities | (9,562) |  | (8,867) |
Schedule of unrecognized tax benefits | UNRECOGNIZED TAX BENEFITS
Year ended December 31, | 2020 | 2019
(millions of Canadian dollars) |  |
Unrecognized tax benefits at beginning of year | 129 |  | 139 |
Gross increases for tax positions of current year | 1 |  | 1 |
Gross decreases for tax positions of prior year | (1) |  | (1) |
Change in translation of foreign currency | (3) |  | (4) |
Lapses of statute of limitations | (5) |  | (6) |
Unrecognized tax benefits at end of year | 121 |  | 129 |

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