RELATED PARTY TRANSACTIONS (Tables)

3 Months Ended

Mar. 31, 2016

RELATED PARTY TRANSACTIONS

Summary of capital and operating costs charged to pipeline systems by related party

	Three months ended
(unaudited)	March 31,
(millions of dollars)	2016	2015
Capital and operating costs charged by TransCanada’s subsidiaries to:
Great Lakes (a)	7	6
Northern Border (a)	6	7
PNGTS (a), (c)	2	-
GTN (a)	6	6
Bison (d)	(1)	1
North Baja	1	1
Tuscarora	1	1
Impact on the Partnership’s net income:
Great Lakes	3	3
Northern Border	3	3
PNGTS (c)	1	-
GTN (b)	5	4
Bison	1	1
North Baja	1	1
Tuscarora	1	1

Summary of amount payable to related party for costs charged

(unaudited)
(millions of dollars)	March 31, 2016	December 31, 2015
Net amounts (receivable)/payable to TransCanada’s subsidiaries is as follows:
Great Lakes (a)	2	3
Northern Border (a)	2	5
PNGTS (a)	1	-
GTN	2	3
Bison	(1)	-
North Baja	-	-
Tuscarora	1	1

(a) Represents 100 percent of the costs.

(b) In April 2015, the Partnership acquired the remaining 30 percent interest in GTN.

(c) In January 2016, the Partnership acquired 49.9 percent interest in PNGTS.

(d) In March 2016, Bison sold excess pipe (at cost) to an affiliate.