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

IMPORTANT NOTICE

Shareholder and issuer information is now located on the AST Trust Company (Canada) website.

AST Trust Company (Canada)
P O Box 700
Station B
Montreal, QC H3B 3K3
Toll Free: (800) 387-0825 or (416) 682-3860

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

American Stock Transfer & Trust CO LLC
6201 15th Avenue
Brooklyn, New York, U.S.A. 11219

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:

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.