Notes to Consolidated Financial Statements

1.	Description of TransCanada's Business
2.	Accounting Policies
3.	Accounting Changes
4.	Segmented Information
5.	Plant, Property and Equipment
6.	Goodwill
7.	Rate-Regulated Businesses
8.	Joint Venture Investments
9.	Intangibles and Other Assets
10.	Notes Payable
11.	Deferred Amounts
12.	Income Taxes
13.	Long-Term Debt

14.	Long-Term Debt of Joint Ventures
15.	Junior Subordinated Notes
16.	Non-Controlling Interests
17.	Common Shares
18.	Preferred Shares
19.	Asset Retirement Obligations
20.	Employee Future Benefits
21.	Risk Management and Financial Instruments
22.	Changes in Operating Working Capital
23.	Acquisitions and Dispositions
24.	Commitments, Contingencies and Guarantees
25.	United States Accounting Principles and Reporting