XML 82 R62.htm IDEA: XBRL DOCUMENT
v3.22.0.1

INCOME TAXES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Schedule of income tax rate reconciliation | INCOME TAX RATE RECONCILIATION
Year ended December 31, | 2021 | 2020 | 2019
(millions of Canadian dollars) |  |  |
Earnings before income taxes | 7,729 | 4,190 |  | 7,535 |
Canadian federal statutory income tax rate | 15 | % | 15 | % | 15 | %
Expected federal taxes at statutory rate | 1,159 | 629 |  | 1,130 |
Increase/(decrease) resulting from: |  |  |
Provincial and state income taxes 1 | 228 |  | 288 |  | 415 |
Foreign and other statutory rate differentials 2 | 134 |  | (53) |  | 129 |
Effects of rate-regulated accounting 3 | (139) |  | (145) |  | (63) |
Foreign allowable interest deductions 4 | — |  | (4) |  | (29) |
Part VI.1 tax, net of federal Part I deduction 5 | 73 |  | 76 |  | 78 |
US Minimum Tax 6 | — |  | 44 |  | 67 |
Non-taxable portion of gain on sale of investment 7 | (23) |  | — |  | — |
Valuation allowance 8 | 5 |  | (6) |  | 26 |
Intercorporate investments 9 | — |  | — |  | (14) |
Noncontrolling interests | (17) |  | (8) |  | (13) |
Other | (5) |  | (47) |  | (18) |
Income tax expense | 1,415 |  | 774 |  | 1,708 |
Effective income tax rate | 18.3% | 18.5% | 22.7%
1 The change in provincial and state income taxes from 2020 to 2021 reflects the 2020 impact of state tax apportionment and rate changes in both the US and Canada offset by the increase in earnings from US and Canadian operations in 2021. 2 The change in foreign and other statutory rate differentials from 2020 to 2021 reflects the increase in earnings from US operations partially offset by higher rate benefits from foreign 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 from 2019 to 2021 was due to changes in the related loan portfolio. 5 Part VI.1 tax is a tax levied on preferred share dividends paid in Canada. 6 There was no US Minimum Tax in 2021 as a result of tax losses from bonus tax depreciation. 7 The amount in 2021 relates to the federal impact of the gain on sale of the investment in Noverco. 8 The increase in 2021 is due to the federal component of the tax effect of a valuation allowance on additional deferred tax assets that are not more likely than not to be realized. 9 The amount in 2019 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.
Schedule of components of pretax earnings and income taxes | COMPONENTS OF PRETAX EARNINGS AND INCOME TAXES
Year ended December 31, | 2021 | 2020 | 2019
(millions of Canadian dollars) |  |  |
Earnings before income taxes |  |  |
Canada | 3,399 |  | 2,789 |  | 3,560 |
US | 3,336 |  | 407 |  | 3,115 |
Other | 994 |  | 994 |  | 860 |
| 7,729 |  | 4,190 |  | 7,535 |
Current income taxes |  |  |
Canada | 162 |  | 165 |  | 347 |
US | 80 |  | 64 |  | 107 |
Other | 82 |  | 98 |  | 98 |
| 324 |  | 327 |  | 552 |
Deferred income taxes |  |  |
Canada | 344 |  | 378 |  | 490 |
US | 741 |  | 66 |  | 672 |
Other | 6 |  | 3 |  | (6) |
| 1,091 |  | 447 |  | 1,156 |
Income tax expense | 1,415 |  | 774 |  | 1,708 |
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, | 2021 | 2020
(millions of Canadian dollars) |  |
Deferred income tax liabilities |  |
Property, plant and equipment | (8,721) |  | (7,786) |
Investments | (6,097) |  | (4,649) |
Regulatory assets | (1,245) |  | (1,156) |
Other | (208) |  | (127) |
Total deferred income tax liabilities | (16,271) |  | (13,718) |
Deferred income tax assets |  |
Financial instruments | 315 |  | 518 |
Pension and OPEB plans | 110 |  | 251 |
Loss carryforwards | 3,081 |  | 2,005 |
Other | 1,648 |  | 1,461 |
Total deferred income tax assets | 5,154 |  | 4,235 |
Less valuation allowance | (84) |  | (79) |
Total deferred income tax assets, net | 5,070 |  | 4,156 |
Net deferred income tax liabilities | (11,201) |  | (9,562) |
Presented as follows: |  |
Total deferred income tax assets | 488 |  | 770 |
Total deferred income tax liabilities | (11,689) |  | (10,332) |
Net deferred income tax liabilities | (11,201) |  | (9,562) |
Schedule of unrecognized tax benefits | UNRECOGNIZED TAX BENEFITS
Year ended December 31, | 2021 | 2020
(millions of Canadian dollars) |  |
Unrecognized tax benefits at beginning of year | 121 |  | 129 |
Gross increases for tax positions of current year | 1 |  | 1 |
Gross decreases for tax positions of prior year | (26) |  | (1) |
Change in translation of foreign currency | (1) |  | (3) |
Lapses of statute of limitations | (19) |  | (5) |
Unrecognized tax benefits at end of year | 76 |  | 121 |

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: | dtr-types: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=121826272&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types: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=121826272&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types: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/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=124434304&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=121826272&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration