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.

Enbridge Inc. Merger With Spectra Energy Corp – February 27, 2017
Please download Form 8937, Report of Organizational Actions Affecting Basis of Securities, and related attachment for details about Enbridge Inc.’s merger with Spectra Energy Corp. The effect of this merger is that common shares of Spectra Energy Corp are no longer publicly traded.

Enbridge Inc. Stock Split – May 25, 2011
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


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.
200, 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:

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.