SUBSEQUENT EVENTS	12 Months Ended
Dec. 31, 2018
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 25 SUBSEQUENT EVENTS Management of the Partnership has reviewed subsequent events through February 21, 2019, the date the financial statements were issued, and concluded there were no events or transactions during this period that would require recognition or disclosure in the consolidated financial statements other than what is disclosed here and/or those already disclosed in the preceding notes. Partnership On January 22, 2019, the board of directors of our General Partner declared the Partnership's fourth quarter 2018 cash distribution in the amount of $0.65 per common unit and was paid on February 11, 2019 to unitholders of record as of February 1, 2019. The declared distribution totaled $47 million and is payable in the following manner: $46 million to common unitholders (including $4 million to the General Partner as a holder of 5,797,106 common units and $7 million to another subsidiary of TransCanada as holder of 11,287,725 common units) and $1 million to the General Partner for its two percent general partner interest. The General Partner did not receive any distributions in respect of its IDRs for the fourth quarter 2018. On January 22, 2019, the board of directors of our General Partner declared its annual distribution to Class B units in the amount of $13 million which was paid on February 11, 2018. The Class B distribution represents an amount equal to 30 percent of GTN's distributable cash flow during the year ended December 31, 2018 less $20 million and the Class B Reduction. Northern Border Northern Border declared its December 2018 distribution of $18 million on January 7, 2019, of which the Partnership received its 50 percent share or $9 million on January 31, 2019. Northern Border declared its January 2019 distribution of $20 million on February 14, 2019, of which the Partnership will receive its 50 percent share or $10 million on February 28, 2019. Great Lakes Great Lakes declared its fourth quarter 2018 distribution of $36 million on January 15, 2019, of which the Partnership received its 46.45 percent share or $17 million on February 1, 2019. Iroquois Iroquois declared its fourth quarter 2018 distribution of $28 million on January 22, 2019, of which the Partnership received its 49.34 percent share or $14 million on February 1, 2019. The $14 million includes our proportionate share of Iroquois’ unrestricted cash amounting to $2.6 million (refer to Note 8). PNGTS PNGTS declared its fourth quarter 2018 distribution of $19 million on January 9, 2019, of which $7 million was paid to its non-controlling interest owner on January 31, 2018.

NOTE 25 SUBSEQUENT EVENTS

Management of the Partnership has reviewed subsequent events through February 21, 2019, the date the financial statements were issued, and concluded there were no events or transactions during this period that would require recognition or disclosure in the consolidated financial statements other than what is disclosed here and/or those already disclosed in the preceding notes.

Partnership

On January 22, 2019, the board of directors of our General Partner declared the Partnership's fourth quarter 2018 cash distribution in the amount of $0.65 per common unit and was paid on February 11, 2019 to unitholders of record as of February 1, 2019. The declared distribution totaled $47 million and is payable in the following manner: $46 million to common unitholders (including $4 million to the General Partner as a holder of 5,797,106 common units and $7 million to another subsidiary of TransCanada as holder of 11,287,725 common units) and $1 million to the General Partner for its two percent general partner interest. The General Partner did not receive any distributions in respect of its IDRs for the fourth quarter 2018.

On January 22, 2019, the board of directors of our General Partner declared its annual distribution to Class B units in the amount of $13 million which was paid on February 11, 2018. The Class B distribution represents an amount equal to 30 percent of GTN's distributable cash flow during the year ended December 31, 2018 less $20 million and the Class B Reduction.

Northern Border

Northern Border declared its December 2018 distribution of $18 million on January 7, 2019, of which the Partnership received its 50 percent share or $9 million on January 31, 2019.

Northern Border declared its January 2019 distribution of $20 million on February 14, 2019, of which the Partnership will receive its 50 percent share or $10 million on February 28, 2019.

Great Lakes

Great Lakes declared its fourth quarter 2018 distribution of $36 million on January 15, 2019, of which the Partnership received its 46.45 percent share or $17 million on February 1, 2019.

Iroquois

Iroquois declared its fourth quarter 2018 distribution of $28 million on January 22, 2019, of which the Partnership received its 49.34 percent share or $14 million on February 1, 2019. The $14 million includes our proportionate share of Iroquois’ unrestricted cash amounting to $2.6 million (refer to Note 8).

PNGTS

PNGTS declared its fourth quarter 2018 distribution of $19 million on January 9, 2019, of which $7 million was paid to its non-controlling interest owner on January 31, 2018.