Company: ENBSF
Filing Date: 2025-03-11
Form Type: 10-K/A
Source: 0001193125-25-052058
Chunk: 69

Company: ENBRIDGE INC
Filing Date: 2025-03-11
Form: 10-K/A
Chunk 69
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 our directors must be independent, as defined by Canadian securities regulators in NI 52-110,NYSE rules and the rules and regulations of the SEC. Our Governance Guidelines, available on our website (enbridge.com), provide that the Board shall consist of a substantial majority of independent directors. The Board uses a detailed annual questionnaire to assist in determining if each director is independent and makes this determination annually or more frequently, as required. The Board has determined that 11 of our 12 director nominees, including the Chair of the Board, are independent. Mr. Ebel is not independent because he is our President & CEO. Mr. Tutcher, who retired from the Board on May 8, 2024, and Ms. Carter, who is retiring and not standing for re-electionas a director at the Meeting, were also independent. Each of the Board’s five standing committees is comprised entirely of independent directors. The Governance Committee is responsible for ensuring the Board functions independently of management. ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES External auditor services—fees The following table sets forth all services rendered by the Company’s auditors, PwC, by category, together with the corresponding fees billed by the auditors for each category of service for the fiscal years ended December 31, 2024 and 2023.

|                    |     |  2024 (C$) |     |  2023 (C$) |     | Description of fee category                                                                                                                                                                                                                     |
| Audit fees         |     | 16,914,000 |     | 15,860,000 |     | Represents the aggregate fees for audit services.                                                                                                                                                                                               |
| Audit-related fees |     |  1,445,000 |     |  1,283,000 |     | Represents the aggregate fees for assurance and related services by the Company’s auditors that are reasonably related to the performance of the audit or review of the Company’s financial statements and are not included under “Audit fees”. |
| Tax fees           |     |  1,710,000 |     |  1,850,000 |     | Represents the aggregate fees for professional services rendered by the Company’s auditors for tax compliance, tax advice and tax planning.                                                                                                     |
| All other fees     |     |    532,000 |     |    315,000 |     | Represents the aggregate fees for products and services provided by the Company’s auditors other than those services reported under