CONTINGENCIES	9 Months Ended
Sep. 30, 2018
Loss Contingency [Abstract]
CONTINGENCIES	CONTINGENCIES We are involved in various other legal and regulatory actions and proceedings which arise in the normal course of business, including interventions in regulatory proceedings and challenges to regulatory approvals and permits by special interest groups. While the final outcome of such actions and proceedings cannot be predicted with certainty, management believes that the resolution of such actions and proceedings will not have a material impact on our interim consolidated financial position or results of operations. TAX MATTERS We maintain tax liabilities related to uncertain tax positions. While fully supportable in our view, these tax positions, if challenged by tax authorities, may not be fully sustained on review. SIMPLIFICATION OF CORPORATE STRUCTURE During the third quarter of 2018, we entered into definitive agreements with SEP, EEP, EEM and Enbridge Income Fund Holdings Inc. (ENF) under which we will acquire all of the outstanding public securities of the respective sponsored vehicles. The security holders of SEP, EEP, EEM and ENF will be entitled to receive 1.111, 0.335, 0.335 and 0.735 of our common shares for each of their own outstanding public securities, respectively. In addition, ENF shareholders will also receive cash payment of no less than $0.45 for each outstanding public common share of ENF, which amounts to approximately $63 million in the minimum. Closing of the transactions is subject to security holder approvals, customary closing conditions and other conditions, as applicable to the specific sponsored vehicle.

CONTINGENCIES

We are involved in various other legal and regulatory actions and proceedings which arise in the normal course of business, including interventions in regulatory proceedings and challenges to regulatory approvals and permits by special interest groups. While the final outcome of such actions and proceedings cannot be predicted with certainty, management believes that the resolution of such actions and proceedings will not have a material impact on our interim consolidated financial position or results of operations.

TAX MATTERS

We maintain tax liabilities related to uncertain tax positions. While fully supportable in our view, these tax positions, if challenged by tax authorities, may not be fully sustained on review.

SIMPLIFICATION OF CORPORATE STRUCTURE

During the third quarter of 2018, we entered into definitive agreements with SEP, EEP, EEM and Enbridge Income Fund Holdings Inc. (ENF) under which we will acquire all of the outstanding public securities of the respective sponsored vehicles. The security holders of SEP, EEP, EEM and ENF will be entitled to receive 1.111, 0.335, 0.335 and 0.735 of our common shares for each of their own outstanding public securities, respectively. In addition, ENF shareholders will also receive cash payment of no less than $0.45 for each outstanding public common share of ENF, which amounts to approximately $63 million in the minimum. Closing of the transactions is subject to security holder approvals, customary closing conditions and other conditions, as applicable to the specific sponsored vehicle.