XML 84 R63.htm IDEA: XBRL DOCUMENT
v3.22.4

INCOME TAXES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Income Tax Rate Reconciliation | INCOME TAX RATE RECONCILIATION
Year ended December 31, | 2022 | 2021 | 2020
(millions of Canadian dollars) |  |  |
Earnings before income taxes | 4,542 | 7,729 | 4,190
Canadian federal statutory income tax rate | 15 | % | 15 | % | 15 | %
Expected federal taxes at statutory rate | 681 | 1,159 | 629
Increase/(decrease) resulting from: |  |  |
Provincial and state income taxes 1 | 108 | 228 | 288
Foreign and other statutory rate differentials 2 | 295 | 134 | (53)
Effects of rate-regulated accounting 3 | (122) | (139) | (145)
Foreign allowable interest deductions | — | — | (4)
Part VI.1 tax, net of federal Part I deduction 4 | 76 | 73 | 76
US Minimum Tax 5 | 107 | — | 44
Non-taxable portion of gain on sale of investment 6 | — | (23) | —
Valuation allowance | 6 | 5 | (6)
Accounting impairment of non-deductible goodwill 7 | 370 | — | —
Noncontrolling interests 8 | 9 | (17) | (8)
Other 9 | 74 | (5) | (47)
Income tax expense | 1,604 | 1,415 | 774
Effective income tax rate | 35.3 | % | 18.3 | % | 18.5 | %
1 The change in provincial and state income taxes from 2021 to 2022 reflects the decrease in earnings from Canadian operations and the effect of the reduction in the Pennsylvania corporate income tax rate in the US, partially offset by the increase in earnings from US operations before the non-deductible goodwill impairment relating to the Gas Transmission reporting unit in combination with state tax apportionment changes. Refer to Note 16 - Goodwill. 2 The change in foreign and other statutory rate differentials from 2021 to 2022 reflects the increase in earnings from US operations, before the goodwill impairment relating to the Gas Transmission reporting unit. Refer to Note 16 - Goodwill. 3 The amount in 2022 relates to the federal component of the tax impact relating to the 2022 variable consideration attributable to the Canadian Mainline. Refer to Note 4 - Revenue. 4 Part VI.1 tax is a tax levied on preferred share dividends paid in Canada. 5 There was no US Minimum Tax in 2021 as a result of tax losses from bonus tax depreciation. 6 The amount in 2021 relates to the federal impact of the gain on sale of the investment in Noverco. 7 The amount in 2022 relates to the federal impact of the non-deductible goodwill impairment relating to the Gas Transmission reporting unit. Refer to Note 16 - Goodwill. 8 The amount in 2022 includes the federal tax impact of an impairment to Magic Valley attributable to noncontrolling interests. Refer to Note 11 - Property, Plant and Equipment. 9 The amount in 2022 includes the federal component of the tax impact relating to the 2021 variable consideration attributable to the Canadian Mainline. Refer to Note 4 - Revenue.
Schedule of Components of Pretax Earnings and Income Taxes | COMPONENTS OF PRETAX EARNINGS AND INCOME TAXES
Year ended December 31, | 2022 | 2021 | 2020
(millions of Canadian dollars) |  |  |
Earnings before income taxes |  |  |
Canada | 583 |  | 3,399 |  | 2,789 |
US | 2,865 |  | 3,336 |  | 407 |
Other | 1,094 |  | 994 |  | 994 |
| 4,542 |  | 7,729 |  | 4,190 |
Current income taxes |  |  |
Canada | 360 |  | 162 |  | 165 |
US | 201 |  | 80 |  | 64 |
Other | 86 |  | 82 |  | 98 |
| 647 |  | 324 |  | 327 |
Deferred income taxes |  |  |
Canada | (358) |  | 344 |  | 378 |
US | 1,309 |  | 741 |  | 66 |
Other | 6 |  | 6 |  | 3 |
| 957 |  | 1,091 |  | 447 |
Income tax expense | 1,604 |  | 1,415 |  | 774 |
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, | 2022 | 2021
(millions of Canadian dollars) |  |
Deferred income tax liabilities |  |
Property, plant and equipment | (9,096) |  | (8,721) |
Investments | (7,099) |  | (6,097) |
Regulatory assets | (1,291) |  | (1,245) |
Pension and OPEB plans | (30) |  | — |
Other | (46) |  | (208) |
Total deferred income tax liabilities | (17,562) |  | (16,271) |
Deferred income tax assets |  |
Financial instruments | 456 |  | 315 |
Pension and OPEB plans | — |  | 110 |
Loss carryforwards | 2,259 |  | 3,081 |
Other | 1,753 |  | 1,648 |
Total deferred income tax assets | 4,468 |  | 5,154 |
Less valuation allowance | (215) |  | (84) |
Total deferred income tax assets, net | 4,253 |  | 5,070 |
Net deferred income tax liabilities | (13,309) |  | (11,201) |
Presented as follows: |  |
Total deferred income tax assets | 472 |  | 488 |
Total deferred income tax liabilities | (13,781) |  | (11,689) |
Net deferred income tax liabilities | (13,309) |  | (11,201) |
Schedule of Unrecognized Tax Benefits | UNRECOGNIZED TAX BENEFITS
Year ended December 31, | 2022 | 2021
(millions of Canadian dollars) |  |
Unrecognized tax benefits at beginning of year | 76 |  | 121 |
Gross increases for tax positions of current year | — |  | 1 |
Gross decreases for tax positions of prior year | (17) |  | (26) |
Change in translation of foreign currency | 1 |  | (1) |
Lapses of statute of limitations | (5) |  | (19) |
Unrecognized tax benefits at end of year | 55 |  | 76 |

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 https://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 https://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 https://asc.fasb.org/extlink&oid=126976462&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 https://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