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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2011

Income Taxes

Components of income tax expense

		Year Ended December 31,
		2011			2010			2009
Current tax (benefit)/expense:
State income tax		$	2		$	1		$	2
Canadian federal and provincial income tax		36			(2		)	13
Total current tax (benefit)/ expense		$	38		$	(1	)	$	15
Deferred tax (benefit)/expense:
State income tax		$	(2	)	$	1		$	—
Canadian federal and provincial income tax		9			(1		)	(9		)
Total deferred tax (benefit)/expense		$	7		$	—		$	(9	)
Total income tax (benefit)/expense		$	45		$	(1	)	$	6

Summary of differences between tax expense based on the statutory federal income tax rate and the entity's effective tax expense

		Year Ended December 31,
		2011				2010				2009
Income before tax		$	1,039			$	513			$	586
Partnership earnings not subject to current Canadian tax		(909			)	(509			)	(585			)
		$	130			$	4			$	1
Canadian federal and provincial corporate tax rate		27			%	28			%	29			%
Income tax at statutory rate		$	35			$	1			$	—
Current tax (benefit)/expense:
Canadian withholding tax		$	12			$	—			$	—
Canadian period tax as a result of book versus tax differences		(9			)	—				4
Canadian permanent differences between book and tax		(2			)	(3			)	9
State income tax		2				1				2
Current income tax (benefit)/expense		$	38			$	(1		)	$	15
Deferred tax expense:
State deferred income tax		$		(2	)	$		1		$		—
Canadian deferred tax (benefit)/expense as a result of book versus tax differences		9				(1			)	(9			)
Deferred income tax (benefit)/expense		$	7			$	—			$	(9		)
Total income tax (benefit)/expense		$	45			$	(1		)	$	6

Deferred tax assets and liabilities

		December 31,
		2011			2010
Deferred tax assets:
Book accruals in excess of current tax deductions		$	18		$	4
Total deferred tax assets		18			4
Deferred tax liabilities:
Property, plant and equipment in excess of tax values		(147		)	(128		)
Total deferred tax liabilities		(147		)	(128		)
Net deferred tax liabilities		$	(129	)	$	(124	)

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Topic 740

-SubTopic 10

-Publisher FASB

-Number

-Article

-Subparagraph

-Name Accounting Standards Codification

-Paragraph 9

-Section 50

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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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://www.xbrl.org/2003/role/presentationRef

-Topic 740

-SubTopic 10

-Publisher FASB

-Number

-Article

-Subparagraph

-Name Accounting Standards Codification

-Paragraph 2

-Section 50

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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://www.xbrl.org/2003/role/presentationRef

-Topic 740

-SubTopic 10

-Publisher FASB

-Number

-Article

-Subparagraph

-Name Accounting Standards Codification

-Paragraph 12

-Section 50

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

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