Stock Exchanges, Securities and Symbols Common shares are listed on the Toronto and New York stock exchanges under the symbol: TRP

Preferred shares are listed on the Toronto Stock Exchange under the following symbols:

Cumulative redeemable first preferred Series U: TRP.PR.X and Series Y: TRP.PR.Y

Preferred securities are listed on the New York Stock Exchange under the following symbols:

	8.75% Trust Originated Preferred SecuritiesSM* (TOPrSSM): TCL.Pr
	8.25% Preferred Securities: TRP.Pr

7.875% NOVA Gas Transmission Ltd. (NGTL) Debentures are listed on the New York Stock Exchange under the symbol: NVA 23
16.50% First Mortgage Pipe Line Bonds due 2007 are listed on the London Stock Exchange.

* service mark of Merril Lynch & Co, Inc.

Dividend Reinvestment and Share Purchase Plan TransCanada’s dividend reinvestment and share purchase plan allows shareholders to purchase additional common shares by reinvesting their cash dividend without incurring brokerage or administrative fees. Participants in the plan may also buy additional shares of up to $10,000 (US$7,000) per quarter. Please contact our plan agent, Computershare Trust Company of Canada, for more information on the plan or visit us at www.transcanada.com.

Non-Resident Investors Dividends paid by TransCanada to shareholders outside Canada are subject to Canadian non-resident withholding tax. The general rate is 15 per cent for investors resident in the United States and other countries where Canadian tax treaties apply. Effective January 1, 2001, the U.S. Internal Revenue Service (IRS) requires certain foreign payers of dividends or interest to U.S. persons (including resident aliens) to withhold and pay to the IRS 31 per cent of such payments ("Backup Withholding"). This Backup Withholding is in addition to the non-resident tax rate of 15 per cent required under Canadian law. Residents of non-treaty countries are subject under Canadian law to a 25 per cent withholding tax on dividends.

TRANSFER AGENTS, REGISTRARS AND TRUSTEE

Preferred Shares Computershare Trust Company of Canada (Montréal, Toronto, Winnipeg, Calgary and Vancouver)

Preferred Securities The Bank of New York (New York)

First Mortgage Pipe Line Bonds CIBC Mellon Trust Company, as agent for National Trust Company (Toronto). Co-Registrar and Paying Agent U.K. Series, 16.50%: Computershare Services plc (London, England)

TransCanada Debentures

Canadian Series CIBC Mellon Trust Company (Halifax, Montréal, Toronto, Winnipeg, Regina, Calgary and Vancouver)

8.40% series A	10.50% series O	10.625% series Q	11.90% series S	9.80% series V
11.10% series N	10.50% series P	11.85% series R	11.80% series U	9.45% series W

U.S. Series The Bank of New York (New York) 9.875%, 8.625% and 8.50%

NGTL Debentures

Canadian Series CIBC Mellon Trust Company (Halifax, Montréal, Toronto, Winnipeg, Regina, Calgary and Vancouver)

11.95% series 13	11.20% series 18	12.20% series 20	8.30% series 22
11.70% series 15	12.625% series 19	12.20% series 21	8.90% series 23

U.S. Debentures U.S. Bank Trust National Association (New York) Series 8.50% and 7.875%

U.S. Notes U.S. Bank Trust National Association (New York) Series 8.50%

Subordinated Debentures The Bank of Nova Scotia Trust Company of New York (New York) U.S. Series 9.125%

TransCanada Canadian Medium Term Notes and NGTL Canadian Medium Term Notes CIBC Mellon Trust Company (Halifax, Montréal, Toronto, Winnipeg, Regina, Calgary and Vancouver)

TransCanada U.S. Medium Term Notes The Bank of New York (New York)

NGTL U.S. Medium Term Notes U.S. Bank Trust National Association (New York)

REGULATORY FILINGS

Annual Information Form TransCanada’s 2002 Annual Information Form, as filed with Canadian securities commissions and as filed under Form 40-F with the U.S. Securities and Exchange Commission, is available on our Web site at www.transcanada.com. A printed copy may be obtained from:

Corporate Secretary TransCanada PipeLines Limited, P.O. Box 1000, Station M, Calgary, Alberta, Canada T2P 4K5

SHAREHOLDER ASSISTANCE

If you are a registered shareholder and have questions regarding your account, please contact our transfer agent in writing, by phone, fax or e-mail at:

Computershare Trust Company of Canada 100 University Avenue, 9th floor, Toronto, Ontario, Canada M5J 2Y1
Toll-free: 1-888-267-6555 Fax: 1-888-453-0330 (North America) 
Telephone: 1-514-982-7270 Fax: 1-416-263-9394 (outside North America) 
E-mail: caregistryinfo@computershare.com

CORPORATE GOVERNANCE

Please refer to TransCanada’s Notice of 2003 Annual and Special Meeting of Shareholders and Management Proxy Circular for the company’s report on Corporate Governance.

ETHICS HELP-LINE

The audit committee of the Board of Directors has established an anonymous and confidential toll free telephone number for employees, contractors and others to call with respect to accounting irregularities and ethical violations. The Ethics Help-Line number is 1 (888) 920-2042.

ELECTRONIC PROXY VOTING AND DELIVERY OF DOCUMENTS

In 2002 we introduced electronic proxy solicitation and voting and electronic delivery of documents (annual report, management proxy circular, notice of meeting and view-only proxy form) for registered and beneficial shareholders. We will be doing the same in 2003.

This will provide increased convenience to shareholders, benefits to the environment and reduced mailing and printing costs for the corporation. We will continue to provide printed copies of these documents for those shareholders preferring this format.

TRANSCANADA IN THE COMMUNITY

Copies of the Annual Report on Environment, Health and Safety, and Community and the Submission to the Climate Change Voluntary Challenge and Registry are available at www.transcanada.com. If you would like to receive a copy of these reports by mail, please contact:

Communications and Government Relations P.O. Box 1000, Station M, Calgary, Alberta T2P 4K5 (403) 920-2000

METRIC CONVERSION TABLE

Metric	Imperial	Factor
kilometres millimetres gigajoules cubic metres* degrees Celsius	miles inches million British thermal units cubic feet degrees Fahrenheit	0.62 0.04 0.95 35.3 Multiply by 1.8, then add 32 degrees. To convert to Celsius, subtract 32 degrees, then divide by 1.8

* The conversion is based on natural gas at a base pressure of 101.325 kilopascals and a base temperature of 15 degrees Celsius.