Common Shares Preferred Shares

Preferred Securities Non-Resident Investors

• change your address,*
• eliminate multiple mailings, or
• request information about dividend cheques, share certificates, stock transfers or dividend reinvestment plan account updates.

Please contact our transfer agent at:

Computershare Trust Company
100 University Avenue, 9th Floor
Toronto, Ontario
M5J 2Y1

Telephone:
1.800.340.5024 (toll free within North America)
514.982.7959 (outside North America)

Fax:
1.888.453.0330 (toll free within North America)
416.263.9394 (outside North America)

E-mail: transcanada@computershare.com

* Please note due to security reasons, a change of address will only be accepted by telephone or in writing via post-mail.

If you are a beneficial shareholder (your shares are held by your broker in the name of the brokerage house), questions should be directed to your broker on all administrative matters. If you would like to receive quarterly reports, please write, call or e-mail Computershare Trust Company of Canada with your name and address.

Common Shares Transfer agent and registrar for common shares is Computershare Trust Company (formerly Montreal Trust Company of Canada) with offices in Montreal, Toronto, Calgary and Vancouver and Computershare Trust Company of New York.

Common shares are listed on the Toronto and New York Stock Exchanges under the symbol: TRP.

Preferred Shares Transfer agent and registrar for the preferred shares listed below is Computershare Trust Company (formerly Montreal Trust Company of Canada) with offices in Montreal, Toronto, Calgary and Vancouver and Computershare Trust Company of New York.

Preferred Shares are listed on the Toronto Stock Exchange.

Preferred Securities Trustee for the preferred securities listed below is the Bank of New York.

Preferred Securities are listed on the New York Stock Exchange.

TransCanada to redeem 8.25% Preferred Securities (June 4, 2007 New Release)

Non-Resident InvestorsDividends paid by TransCanada to shareholders outside Canada are subject to Canadian non-resident withholding tax. The general rate is 15 per cent for the investors resident in the United States and other countries where Canadian tax treaties apply.

Effective Jan. 1, 2001, changes to the U.S. Internal Revenue Service (IRS) regulations require 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.

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