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U.S. Internal Revenue Code Section 6045B Reporting

Enbridge Inc. Stock Split – May 25, 2011

U.S. Internal Revenue Code Section 6045B Reporting

Effective January 1, 2011, issuers of corporate stock must begin reporting corporate actions that affect the stock basis, including but not limited to mergers, stock splits, stock dividends, recapitalizations and distributions in excess of cumulative earnings and profits. The following information is intended to meet the requirements of public disclosure pursuant to Treasury Regulation Section 1.6045B-1(a)(3) and (b)(4) for Enbridge Inc. On May 25, 2011 Enbridge Inc. completed a two-for-one share split of the company’s Common Shares.

Reporting Issuer: Enbridge Inc.

EIN: 98-0377957

Security Identifiers: CUSIP: 29250N105

Symbol: ENB
Exchange: NYSE, TSX
Security: Common Stock

Contact at Issuer: Non-registered ("street name") shareholders should contact their brokerage firm directly for inquiries pertaining to their account. Registered shareholders should contact the Transfer Agent for Enbridge Inc. or Investor Relations for inquiries pertaining to their account.

Registrar and Transfer Agent in Canada

IMPORTANT NOTICE

Shareholder and issuer information is now located on the Canadian Stock Transfer Company Inc. (CST) website.

On November 1, 2010, CIBC Mellon sold its issuer services business to Canadian Stock Transfer Company Inc. CST and American Stock Transfer & Trust Company, LLC (AST) form the North American division of the Link Group, an international network of providers of transfer agent and employee plan services. With offices in Toronto, Montreal, Calgary, Halifax and Vancouver, CST provides global solutions through local access points.

On the CST website, you will find information, forms and contact details previously located within CIBC Mellon's Investor Centre and Issuer Centre pages. Follow this link to access the CST website now.

CIBC Mellon Trust Company
P.O. Box 7010 Adelaide Street Postal Station
Toronto, Ontario, M5C 2W9
Toll-Free: (800) 387-0825 Internet: www.cibcmellon.com/investorinquiry

Co-Registrar and Co-Transfer Agent in the United States

BNY Mellon Shareowner Services
480 Washington Blvd.
Jersey City, New Jersey, U.S.A. 07310
Toll-Free: (800) 387-0825
Internet: www.cibcmellon.com/investorinquiry

Investor Relations Inquiries

Enbridge Inc.
3000, 425 – 1st Street S.W.
Calgary, Alberta, Canada T2P 3L8
Telephone: (403) 231-3900
Toll-free: (800) 481-2804
Facsimile: (403) 231-3920
Email: investor.relations@enbridge.com

Action: Enbridge Inc. common shareholders approved a two-for-one stock split at the Company’s Annual and Special Meeting of Shareholders on May 11, 2011. The two-for-one split was effected by a distribution of one common share for each common share outstanding. Distribution dates were as follows:

 

TSX

NYSE

Effective Date:

May 20, 2011

June 1, 2011

Record Date:

May 25, 2011

May 25, 2011

Declaration Date:

May 11, 2011

May 11, 2011

Effect of the action: The share split is a nontaxable event to the shareholder pursuant to Internal Revenue Code Section 305(a), which states that distributions of a corporation’s own stock made with respect to its stock are not taxable to a shareholder. However, pursuant to Internal Revenue Code Section 307(a), the shareholder must compute basis for the split shares received by allocating the basis for the old stock between the old and new stock.

On May 25th Enbridge Inc. shareholders received on additional share for each share they owned. Each shareholder’s existing tax basis in their shares must now be spread over twice the number of shares: or put another way each shareholder’s existing tax basis per share prior to the stock split is reduced by half.

 

 

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Enbridge Companies

EGD

Enbridge Gas Distribution

Canada's largest gas distribution company. Serving 1.9 million customers in Ontario, Quebec and New York State.

Enbridge Gas New Brunswick

Enbridge Gas New Brunswick

Distributing natural gas to institutional, commercial, industrial and residential customers across nine New Brunswick communities.

ENB company image

Enbridge Inc.

Enbridge Inc. (ENB) is a publicly-traded corporation on the New York and Toronto stock exchanges.

Enbridge U.S.

Enbridge's U.S. operations - a leader in energy transportation in the Midwest, Mid-Continent and Gulf Coast regions of the United States.

Enbridge Energy Partners

A U.S. master limited partnership with oil and gas delivery assets.

Enbridge Income Fund Holdings

Enbridge Income Fund Holdings

Enbridge Income Fund Holdings Inc. (EIFH) is a publicly-traded Canadian Corporation that invests in low-risk energy infrastructure assets.

Enbridge Technology

Provides pipeline and natural gas distribution consulting and training services internationally.

Midcoast Energy Partners

Midcoast Energy Partners

Midcoast Energy Partners (MEP) serves as EEP’s primary vehicle for owning and growing its natural gas and natural gas liquids (NGL) midstream business in the U.S.

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Emergency Contacts

Pipeline Emergencies

CANADA:

Enbridge Pipelines Inc. (incl. Norman Wells Pipeline)
1-877-420-8800
Enbridge Pipelines (Saskatchewan) Inc.
1-888-420-4357
Enbridge Pipelines (Athabasca) Inc.
1-888-813-6844



Natural Gas Emergencies in Ontario

Enbridge Gas Distribution Customers
1-866-763-5427
(1-866-smelgas)


UNITED STATES:

Illinois, Indiana, Kansas, Michigan, Minnesota, Missouri, New York, Ohio, Eastern Oklahoma, Wisconsin, Pembina County, North Dakota:
1 (800) 858-5253

North Dakota, Eastern Montana, Polk County, Minnesota:
1 (888) 838-4545

Texas, Western Oklahoma, Mississippi, Arkansas:
1 (888) 650-8099

Louisiana, Gulf of Mexico:
1 (877) 548-1800

Western Montana (electric transmission line):
1 (888) 780-8831