EX-4.6 2 a2226967zex-4_6.htm EX-4.6
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Exhibit 4.6


GRAPHIC

 

Alberta Securities Commission

Dear Sirs/Mesdames:

Re: TransCanada PipeLines Limited (the "Company")

We refer to the short form base shelf prospectus of the above Company dated December 23, 2015 (the "Prospectus") relating to the offer and issue of up to US $4,000,000,000 or the equivalent in other currencies of unsecured debt securities of the Company.

We consent to being named and to the use, through incorporation by reference in the above-mentioned Prospectus, of our report dated February 12, 2015 to the shareholder of the Company on the following consolidated financial statements:

    Consolidated balance sheets as at December 31, 2014 and December 31, 2013,

    Consolidated statements of income, cash flows, comprehensive income, and equity for each of the years in the three-year period ended December 31, 2014, and

    notes, comprising a summary of significant accounting policies and other explanatory information.

We report that we have read the Prospectus and all information specifically incorporated by reference therein and have no reason to believe that there are any misrepresentations in the information contained therein that are derived from the consolidated financial statements upon which we have reported or that are within our knowledge as a result of our audit of such consolidated financial statements. We have complied with Canadian generally accepted standards for an auditor's consent to the use of a report of the auditor included in an offering document, which does not constitute an audit or review of the Prospectus as these terms are described in the CPA Canada Handbook — Assurance.

 

Yours very truly,

GRAPHIC

Chartered Professional Accountants

December 23, 2015
Calgary, Canada





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