INCOME TAXES	9 Months Ended
Sep. 30, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The effective income tax rates for the three months ended September 30, 2019 and 2018 were 19.4% and 62.0%, respectively, and for the nine months ended September 30, 2019 and 2018 were 20.6% and 7.9%, respectively. The period-over-period change in the effective income tax rates is due to the buy-in of our sponsored vehicles which results in Enbridge being taxed on all of our sponsored vehicle earnings rather than on just our proportionate share, lower 2019 foreign tax rate differentials, non-recurring goodwill impairments from the third quarter of 2018, and a recovery in the second quarter of 2018 related to a change in assertion for the investment in Canadian renewable assets due to the sale which resulted in the recognition of previously unrecognized tax basis.

INCOME TAXES

9 Months Ended

Sep. 30, 2019

The effective income tax rates for the three months ended September 30, 2019 and 2018 were 19.4% and 62.0%, respectively, and for the nine months ended September 30, 2019 and 2018 were 20.6% and 7.9%, respectively. The period-over-period change in the effective income tax rates is due to the buy-in of our sponsored vehicles which results in Enbridge being taxed on all of our sponsored vehicle earnings rather than on just our proportionate share, lower 2019 foreign tax rate differentials, non-recurring goodwill impairments from the third quarter of 2018, and a recovery in the second quarter of 2018 related to a change in assertion for the investment in Canadian renewable assets due to the sale which resulted in the recognition of previously unrecognized tax basis.