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| Delaware                                           |   | 52-2135448                                   |
|----------------------------------------------------|--------|----------------------------------------------|
| (State      or other jurisdiction of incorporation |   | (I.R.S.      Employer Identification Number) |
| or      organization)                              |   |                                         |

|  13710      FNB Parkway                  |   |            |
|-----------------------------------------------|--------|-----------------|
|  Omaha, Nebraska                         |   | 68154-5200      |
| (Address      of principal executive offices) |   | (Zip      code) |

|   |  877-290-2772                                              |   |
|--------|-----------------------------------------------------------------|--------|
|   |  (Registrant's      telephone number, including area code) |   |

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|                   |                                                                                                             | Page      No. |
|------------------------|------------------------------------------------------------------------------------------------------------------|---------------|
| TABLE      OF CONTENTS |
|                   |                                                                                                             |          |
| PART      I            | FINANCIAL      INFORMATION                                                                                       |          |
|                   |                                                                                                             |          |
|                   | Glossary                                                                                                         | 3             |
|                   |                                                                                                             |          |
| Item      1.           | Financial      Statements                                                                                        |          |
|                   |                                                                                                             |          |
|                   | Consolidated      Statement of Income – Three months ended March 31, 2008 and      2007                    | 4             |
|                   | Consolidated      Statement of Comprehensive Income – Three months ended March 31,      2008      and 2007 | 4             |
|                   | Consolidated      Balance Sheet – March 31, 2008 and December 31, 2007                                     | 5             |
|                   | Consolidated      Statement of Cash Flows – Three months ended March 31, 2008 and      2007                | 6             |
|                   | Consolidated      Statement of Changes in Partners’ Equity – Three months ended March 31,      2008  | 7             |
|                   | Notes      to Consolidated Financial Statements                                                                  | 8             |
|                   |                                                                                                             |          |
| Item      2.           | Management’s      Discussion and Analysis of Financial Condition and Results of      Operations            | 13            |
|                   | Results      of Operations of TC PipeLines                                                                       | 17            |
|                   | Liquidity      and Capital Resources of TC PipeLines                                                             | 20            |
|                   | Liquidity      and Capital Resources of our Pipeline Systems                                                     | 21            |
|                   |                                                                                                             |          |
| Item      3.           | Quantitative      and Qualitative Disclosures About Market Risk                                                  | 23            |
|                   |                                                                                                             |          |
| Item      4.           | Controls      and Procedures                                                                                     | 24            |
|                   |                                                                                                             |          |
| PART      II           | OTHER      INFORMATION                                                                                           |          |
|                   |                                                                                                             |          |
| Item      1A.          | Risk      Factors                                                                                                | 24            |
|                   |                                                                                                             |          |
| Item      6.           | Exhibits                                                                                                         | 26            |

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| Bcf/d.......................................   | Billion      cubic feet per day                       |
|--------------------------------------------------------------------------------------------|-------------------------------------------------------|
| DCF.........................................   | Discounted      cash flow                             |
| Dth/d.......................................   | Dekatherms      per day                               |
| FASB........................................       | Financial      Accounting Standards Board             |
| FERC........................................       | Federal      Energy Regulatory Commission             |
| GAAP......................................         | U.S.      generally accepted accounting principles    |
| Great      Lakes................................           | Great      Lakes Gas Transmission Limited Partnership |
| GTN.........................................   | Gas      Transmission Northwest Corporation           |
| LIBOR......................................        | London      Interbank Offered Rate                    |
| MLP.........................................   | Master      Limited Partnership                       |
| MMcf/d....................................             | Million      cubic feet per day                       |
| NOPR.......................................        | Notice      of Proposed Rulemaking                    |
| Northern      Border.........................                      | Northern      Border Pipeline Company                 |
| Our      pipeline systems...................                               | Great      Lakes, Northern Border and Tuscarora       |
| ROE.........................................   | Return      on equity                                 |
| SEC..........................................  | Securities      and Exchange Commission               |
| SFAS........................................       | Statement      of Financial Accounting Standards      |
| TCNB.......................................        | TransCanada      Northern Border Inc.                 |
| TransCanada.............................                       | TransCanada      Corporation and its subsidiaries     |
| Tuscarora.................................             | Tuscarora      Gas Transmission Company               |
| U.S........................................... | United      States of America                         |
| WCSB......................................         | Western      Canada SedimentaryBasin                  |

----

| (unaudited)                                                    |   | Three      months ended March 31, |   |
|----------------------------------------------------------------|--------|-----------------------------------|--------|
| (millions      of dollars except per common unit amounts)      |   | 2008                              |   |   | 2007 |   |
|                                                           |   |                              |   |   |   |   |
| Equity      income from investment in Great Lakes (Note 2)     |   |                              | 18.6   |   |   |   | 7.0 |   |
| Equity      income from investment in Northern Border (Note 3) |   |                              | 19.5   |   |   |   | 17.8 |   |
| Transmission      revenues                                     |   |                              | 6.9    |   |   |   | 6.9 |   |
| Operating      expenses                                        |   |                              | (2.2   | ) |   |   | (2.0 | ) |
| Depreciation                                                   |   |                              | (1.6   | ) |   |   | (1.6 | ) |
| Financial      charges, net and other                          |   |                              | (7.6   | ) |   |   | (8.1 | ) |
| Net      income                                                |   |                              | 33.6   |   |   |   | 20.0 |   |
|                                                           |   |                              |   |   |   |   |   |   |
| Net      income allocation                                     |   |                              |   |   |   |   |   |   |
| Common      units                                              |   |                              | 31.0   |   |   |   | 19.0 |   |
| General      partner                                           |   |                              | 2.6    |   |   |   | 1.0 |   |
|                                                           |   |                              | 33.6   |   |   |   | 20.0 |   |
|                                                           |   |                              |   |   |   |   |   |   |
| Net      income per common unit (Note 6)                       |   |                              | $0.89  |   |   |   | $0.77 |   |
|                                                           |   |                              |   |   |   |   |   |   |
| Weighted average common units      outstanding (millions)      |   |                              | 34.9   |   |   |   | 24.6 |   |
|                                                           |   |                              |   |   |   |   |   |   |
| Common units outstanding, end      of the period (millions)    |   |                              | 34.9   |   |   |   | 34.9 |   |

| (unaudited)                                                                                         |   | Three      months ended March 31, |   |
|-----------------------------------------------------------------------------------------------------|--------|-----------------------------------|--------|
| (millions      of dollars)                                                                          |   | 2008                              |   |   | 2007 |   |
|                                                                                                |   |                              |   |   |   |   |
| Net      income                                                                                     |   |                              | 33.6   |   |   |   | 20.0 |   |
| Other      comprehensive loss                                                                       |   |                              |   |   |   |   |   |   |
|    Change      associated with current period hedging transactions (Note    9)       |   |                              | (12.3  | ) |   |   | (1.2 | ) |
|    Change      associated with current period hedging      transactions of investees |   |                              | (1.6   | ) |   |   | (0.3 | ) |
|                                                                                                |   |                              | (13.9  | ) |   |   | (1.5 | ) |
| Total      comprehensive income                                                                     |   |                              | 19.7   |   |   |   | 18.5 |   |

----

| (unaudited)                                                                                                   |   |                |    |   |                         |   |
|---------------------------------------------------------------------------------------------------------------|--------|---------------------|---------|--------|------------------------------|--------|
| (millions      of dollars)                                                                                    |   | March 31,      2008 |    |   | December      31,  2007 |   |
| ASSETS                                                                                                        |   |                |    |   |                         |   |
| Current      Assets                                                                                           |   |                |    |   |                         |   |
|      Cash      and short-term investments                                            |   |                | 1.6     |   |                         |   | 7.5 |   |
|      Accounts      receivable and other                                              |   |                | 3.5     |   |                         |   | 4.2 |   |
|                                                                                                          |   |                | 5.1     |   |                         |   | 11.7 |   |
| Investment      in Great Lakes (Note 2)                                                                       |   |                | 728.1   |   |                         |   | 721.1 |   |
| Investment      in Northern Border (Note 3)                                                                   |   |                | 536.6   |   |                         |   | 541.9 |   |
| Plant,      property and equipment (net of $63.3 million accumulated depreciation,      2007 - $61.7 million) |   |                | 137.2   |   |                         |   | 134.1 |   |
| Goodwill                                                                                                      |   |                | 81.7    |   |                         |   | 81.7 |   |
| Other      assets                                                                                             |   |                | 1.9     |   |                         |   | 2.1 |   |
|                                                                                                          |   |                | 1,490.6 |   |                         |   | 1,492.6 |   |
|                                                                                                          |   |                |    |   |                         |   |   |   |
| LIABILITIES      AND PARTNERS' EQUITY                                                                         |   |                |    |   |                         |   |   |   |
| Current      Liabilities                                                                                      |   |                |    |   |                         |   |   |   |
|      Bank      indebtedness                                                          |   |                | -       |   |                         |   | 1.4 |   |
|      Accounts      payable                                                           |   |                | 5.3     |   |                         |   | 4.8 |   |
|      Accrued      interest                                                           |   |                | 3.6     |   |                         |   | 3.0 |   |
|      Current      portion of long-term debt (Note 5)                                 |   |                | 4.6     |   |                         |   | 4.6 |   |
|                                                                                                          |   |                | 13.5    |   |                         |   | 13.8 |   |
| Other      long-term liabilities                                                                              |   |                | 22.1    |   |                         |   | 9.9 |   |
| Long-term      debt (Note 5)                                                                                  |   |                | 560.8   |   |                         |   | 568.8 |   |
|                                                                                                          |   |                | 596.4   |   |                         |   | 592.5 |   |
| Partners'      Equity                                                                                         |   |                |    |   |                         |   |   |   |
|      Common      units                                                               |   |                | 900.1   |   |                         |   | 892.3 |   |
|      General      partner                                                            |   |                | 19.3    |   |                         |   | 19.1 |   |
|      Accumulated      other comprehensive loss                                       |   |                | (25.2   | )      |                         |   | (11.3 | ) |
|                                                                                                          |   |                | 894.2   |   |                         |   | 900.1 |   |
|                                                                                                          |   |                | 1,490.6 |   |                         |   | 1,492.6 |   |
|                                                                                                          |   |                |    |   |                         |   |   |   |
| Subsequent      events (Note 10)                                                                              |   |                |    |   |                         |   |   |   |
|                                                                                                          |   |                |    |   |                         |   |   |   |
| See      accompanying notes to the consolidated financial    statements.                                      |   |                |    |   |                         |   |   |   |

----

| (unaudited)                                                              |   | Three      months ended March 31, |   |
|--------------------------------------------------------------------------|--------|-----------------------------------|--------|
| (millions      of dollars)                                               |   | 2008                              |   |   | 2007 |   |
|                                                                     |   |                              |   |   |   |   |
| CASH      GENERATED FROM OPERATIONS                                      |   |                              |   |   |   |   |
| Net      income                                                          |   |                              | 33.6   |   |   |   | 20.0 |   |
| Depreciation                                                             |   |                              | 1.6    |   |   |   | 1.6 |   |
| Amortization      of other assets                                        |   |                              | 0.1    |   |   |   | 0.1 |   |
| Equity      income in excess of distributions received from GreatLakes   |   |                              | -      |   |   |   | (7.0 | ) |
| Increase      in long-term liabilities                                   |   |                              | 0.1    |   |   |   | - |   |
| Equity      allowance for funds used during construction                 |   |                              | (0.2   | ) |   |   | - |   |
| Decrease      in operating working capital                               |   |                              | 0.4    |   |   |   | 1.0 |   |
|                                                                     |   |                              | 35.6   |   |   |   | 15.7 |   |
|                                                                     |   |                              |   |   |   |   |   |   |
| INVESTING      ACTIVITIES                                                |   |                              |   |   |   |   |   |   |
| Reduction      in the return of capital from Great Lakes                 |   |                              | (7.0   | ) |   |   | - |   |
| Return      of capital from Northern Border (Note 3)                     |   |                              | 3.6    |   |   |   | 4.4 |   |
| Investment      in Great Lakes (Note 2)                                  |   |                              | -      |   |   |   | (733.3 | ) |
| Investment      in Tuscarora, net of cash acquired (Note 4)              |   |                              | -      |   |   |   | 0.1 |   |
| Capital      expenditures                                                |   |                              | (4.5   | ) |   |   | (0.6 | ) |
| Other      assets                                                        |   |                              | -      |   |   |   | (1.1 | ) |
|                                                                     |   |                              | (7.9   | ) |   |   | (730.5 | ) |
|                                                                     |   |                              |   |   |   |   |   |   |
| FINANCING      ACTIVITIES                                                |   |                              |   |   |   |   |   |   |
| Distributions      paid                                                  |   |                              | (25.6  | ) |   |   | (11.3 | ) |
| Equity      issuances, net                                               |   |                              | -      |   |   |   | 607.3 |   |
| Long-term      debt issued                                               |   |                              | -      |   |   |   | 133.0 |   |
| Long-term      debt repaid (Note 5)                                      |   |                              | (8.0   | ) |   |   | (9.0 | ) |
|                                                                     |   |                              | (33.6  | ) |   |   | 720.0 |   |
|                                                                     |   |                              |   |   |   |   |   |   |
| (Decrease)/increase      in cash and short-term investments              |   |                              | (5.9   | ) |   |   | 5.2 |   |
| Cash      and short-term investments, beginning of period                |   |                              | 7.5    |   |   |   | 4.6 |   |
|                                                                     |   |                              |   |   |   |   |   |   |
| Cash      and short-term investments, end of period                      |   |                              | 1.6    |   |   |   | 9.8 |   |
|                                                                     |   |                              |   |   |   |   |   |   |
| Interest      payments made                                              |   |                              | 7.1    |   |   |   | 5.6 |   |
|                                                                     |   |                              |   |   |   |   |   |   |
| See      accompanying notes to the consolidated financial    statements. |   |                              |   |   |   |   |   |   |

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| (unaudited)                                                                                                                                                                                                                                                                                                                            | Common      Units                                       |             | General      Partner                                                                              |             | Accumulated      Other Comprehensive Loss (1)                                                     | Partners'      Equity |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------|------------------|---------------------------------------------------------------------------------------------------|------------------|---------------------------------------------------------------------------------------------------|-----------------------|
|                                                                                                                                                                                                                                                                                                                                   | (millions                                               | (millions        |                                                                                              | (millions        |                                                                                              | (millions             |   | (millions | (millions |
|                                                                                                                                                                                                                                                                                                                                   | of      units)                                          | of      dollars) |                                                                                              | of      dollars) |                                                                                              | of      dollars)      |   | of      units) | of      dollars) |
|                                                                                                                                                                                                                                                                                                                                   |                                                    |             |                                                                                              |             |                                                                                              |                  |   |   |   |   |   |
| Partners'      equity at December 31, 2007                                                                                                                                                                                                                                                                                             |     34.9                            |             |         892.3                                             |             |           19.1                                  |                  |                    (11.3) |   |     34.9 |   |         900.1 |
| Net      income                                                                                                                                                                                                                                                                                                                        |          - |             |           31.0                                  |             |             2.6                       |                  |                           - |   |          - |   |           33.6 |
| Distributions      paid                                                                                                                                                                                                                                                                                                                |          - |             |          (23.2)                                      |             |            (2.4)                           |                  |                           - |   |          - |   |          (25.6) |
| Other      comprehensive loss                                                                                                                                                                                                                                                                                                          |          - |             |                 - |             |                 - |                  |                    (13.9) |   |          - |   |          (13.9) |
|                                                                                                                                                                                                                                                                                                                                   |                                                    |             |                                                                                              |             |                                                                                              |                  |   |   |   |   |   |
| Partners'      equity at March 31, 2008                                                                                                                                                                                                                                                                                                |    34.9                                  |             |        900.1                                                   |             |          19.3                                        |                  |                   (25.2) |   |    34.9 |   |        894.2 |
|                                                                                                                                                                                                                                                                                                                                   |                                                    |             |                                                                                              |             |                                                                                              |                  |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                   |                                                    |             |                                                                                              |             |                                                                                              |                  |   |   |   |   |   |
| (1)Based on      interest rates at March 31, 2008, the amount of losses related to cash      flow hedges reported in accumulated other comprehensive income that will      be reclassified to net income in the next 12 months is $7.0 million, which      will be offset by a reduction to interest expense of a similar      amount. |
|                                                                                                                                                                                                                                                                                                                                   |                                                    |             |                                                                                              |             |                                                                                              |                  |   |   |   |   |   |
| See      accompanying notes to the consolidated financial    statements.                                                                                                                                                                                                                                                               |                                                    |             |                                                                                              |             |                                                                                              |                  |

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| Summarized      Consolidated Great Lakes Income Statement |   |                            |   |   |                                              |   |
|-----------------------------------------------------------|--------|---------------------------------|--------|--------|---------------------------------------------------|--------|
| (unaudited)                                               |   | Three months ended March    31, |   |   | For      the period from February 23 to March 31, |   |
| (millions      of dollars)                                |   | 2008                            |   |   | 2007                                              |   |
| Transmission      revenues                                |   |                            | 79.7   |   |                                              |   | 30.4 |   |
| Operating      expenses                                   |   |                            | (15.1  | )      |                                              |   | (6.1 | ) |
| Depreciation                                              |   |                            | (14.6  | )      |                                              |   | (5.9 | ) |
| Financial      charges, net and other                     |   |                            | (8.2   | )      |                                              |   | (3.4 | ) |
| Michigan      business tax                                |   |                            | (1.7   | )      |                                              |   | - |   |
| Net      income                                           |   |                            | 40.1   |   |                                              |   | 15.0 |   |

----

| Summarized      Consolidated Great Lakes Balance Sheet |   |           |    |   |              |   |
|--------------------------------------------------------|--------|----------------|---------|--------|-------------------|--------|
| (unaudited)                                            |   | March      31, |    |   | December      31, |   |
| (millions      of dollars)                             |   | 2008           |    |   | 2007              |   |
| Assets                                                 |   |           |    |   |              |   |
| Cash      and short-term investments                   |   |           | 60.6    |   |              |   | 32.0 |   |
| Other      current assets                              |   |           | 44.3    |   |              |   | 55.5 |   |
| Plant,      property and equipment, net                |   |           | 957.3   |   |              |   | 969.2 |   |
|                                                   |   |           | 1,062.2 |   |              |   | 1,056.7 |   |
| Liabilities      and Partners' Equity                  |   |           |    |   |              |   |   |   |
| Current      liabilities                               |   |           | 41.1    |   |              |   | 50.7 |   |
| Deferred      credits                                  |   |           | 0.4     |   |              |   | 0.4 |   |
| Long-term      debt, including current maturities      |   |           | 440.0   |   |              |   | 440.0 |   |
| Partners'      capital                                 |   |           | 580.7   |   |              |   | 565.6 |   |
|                                                   |   |           | 1,062.2 |   |              |   | 1,056.7 |   |

| Summarized      Northern Border Income Statement |   |                              |   |   |   |   |
|--------------------------------------------------|--------|-----------------------------------|--------|--------|--------|--------|
| (unaudited)                                      |   | Three      months ended March 31, |   |
| (millions      of dollars)                       |   | 2008                              |   |   | 2007   |   |
| Transmission      revenues                       |   |                              | 83.8   |   |   |   | 79.6 |   |
| Operating      expenses                          |   |                              | (19.4  | )      |   |   | (17.8 | ) |
| Depreciation                                     |   |                              | (15.2  | )      |   |   | (15.3 | ) |
| Financial      charges, net and other            |   |                              | (9.7   | )      |   |   | (10.4 | ) |
| Net      income                                  |   |                              | 39.5   |   |   |   | 36.1 |   |

| Summarized      Northern Border Balance Sheet                           |   |           |    |   |              |   |
|-------------------------------------------------------------------------|--------|----------------|---------|--------|-------------------|--------|
| (unaudited)                                                             |   | March      31, |    |   | December      31, |   |
| (millions      of dollars)                                              |   | 2008           |    |   | 2007              |   |
| Assets                                                                  |   |           |    |   |              |   |
| Cash      and short-term investments                                    |   |           | 18.1    |   |              |   | 22.9 |   |
| Other      current assets                                               |   |           | 34.5    |   |              |   | 39.8 |   |
| Plant,      property and equipment, net                                 |   |           | 1,415.0 |   |              |   | 1,428.3 |   |
| Other      assets                                                       |   |           | 24.8    |   |              |   | 23.9 |   |
|                                                                    |   |           | 1,492.4 |   |              |   | 1,514.9 |   |
| Liabilities      and Partners' Equity                                   |   |           |    |   |              |   |   |   |
| Current      liabilities                                                |   |           | 45.9    |   |              |   | 53.4 |   |
| Deferred      credits and other                                         |   |           | 11.2    |   |              |   | 8.1 |   |
| Long-term      debt, including current maturities                       |   |           | 607.3   |   |              |   | 615.3 |   |
| Partners'      equity                                                   |   |           |    |   |              |   |   |   |
|      Partners'      capital                    |   |           | 833.7   |   |              |   | 840.5 |   |
|      Accumulated      other comprehensive loss |   |           | (5.7    | )      |              |   | (2.4 | ) |
|                                                                    |   |           | 1,492.4 |   |              |   | 1,514.9 |   |

----

| Summarized      Tuscarora Income Statement |   |                              |   |   |   |   |
|--------------------------------------------|--------|-----------------------------------|--------|--------|--------|--------|
| (unaudited)                                |   | Three      months ended March 31, |   |
| (millions      of dollars)                 |   | 2008                              |   |   | 2007   |   |
| Transmission      revenues                 |   |                              | 6.9    |   |   |   | 6.9 |   |
| Operating      expenses                    |   |                              | (1.2   | )      |   |   | (1.2 | ) |
| Depreciation                               |   |                              | (1.6   | )      |   |   | (1.6 | ) |
| Financial      charges, net and other      |   |                              | (0.9   | )      |   |   | (1.2 | ) |
| Net      income                            |   |                              | 3.2    |   |   |   | 2.9 |   |

| Summarized      Tuscarora Balance Sheet           |   |           |   |   |              |   |
|---------------------------------------------------|--------|----------------|--------|--------|-------------------|--------|
| (unaudited)                                       |   | March      31, |   |   | December      31, |   |
| (millions      of dollars)                        |   | 2008           |   |   | 2007              |   |
| Assets                                            |   |           |   |   |              |   |
| Cash      and short-term investments              |   |           | -      |   |              |   | 6.1 |   |
| Other      current assets                         |   |           | 9.2    |   |              |   | 2.6 |   |
| Plant,      property and equipment, net           |   |           | 137.2  |   |              |   | 134.1 |   |
| Other      assets                                 |   |           | 0.5    |   |              |   | 0.6 |   |
|                                              |   |           | 146.9  |   |              |   | 143.4 |   |
| Liabilities      and Partners' Equity             |   |           |   |   |              |   |   |   |
| Current      liabilities                          |   |           | 6.4    |   |              |   | 6.1 |   |
| Long-term      debt, including current maturities |   |           | 66.4   |   |              |   | 66.4 |   |
| Partners'      capital                            |   |           | 74.1   |   |              |   | 70.9 |   |
|                                              |   |           | 146.9  |   |              |   | 143.4 |   |

| Summarized      Tuscarora Cash Flow Statement               |   |                              |   |   |   |   |
|-------------------------------------------------------------|--------|-----------------------------------|--------|--------|--------|--------|
| (unaudited)                                                 |   | Three      months ended March 31, |   |
| (millions      of dollars)                                  |   | 2008                              |   |   | 2007   |   |
| Cash      flows provided by operating activities            |   |                              | 6.6    |   |   |   | 5.1 |   |
| Cash      flows used in investing activities                |   |                              | (4.5   | )      |   |   | (0.6 | ) |
| Cash      flows used in financing activities                |   |                              | (8.2   | )      |   |   | - |   |
| Decrease/(increase)      in cash and short-term investments |   |                              | (6.1   | )      |   |   | 4.5 |   |
| Cash      and short-term investments, beginning of period   |   |                              | 6.1    |   |   |   | 2.9 |   |
| Cash      and short-term investments, end of period         |   |                              | -      |   |   |   | 7.4 |   |

| (unaudited)                         |   | March      31, |   |   | December      31, |   |
|-------------------------------------|--------|----------------|--------|--------|-------------------|--------|
| (millions      of dollars)          |   | 2008           |   |   | 2007              |   |
|                                |   |           |   |   |              |   |
| Senior      Credit Facility         |   |           | 499.0  |   |              |   | 507.0 |   |
| Series      A Senior Notes due 2010 |   |           | 54.5   |   |              |   | 54.5 |   |
| Series      B Senior Notes due 2010 |   |           | 5.5    |   |              |   | 5.5 |   |
| Series      C Senior Notes due 2012 |   |           | 6.4    |   |              |   | 6.4 |   |
|                                |   |           | 565.4  |   |              |   | 573.4 |   |

----

| (unaudited)                                                                 |   | Three      months ended March 31, |   |
|-----------------------------------------------------------------------------|--------|-----------------------------------|--------|
| (millions      of dollars except per unit amounts)                          |   | 2008                              |   |   | 2007 |   |
| Net      income                                                             |   |                              | 33.6   |   |   |   | 20.0 |   |
| Net      income allocated to general partner                                |   |                              |   |   |   |   |   |   |
|      General      partner interest                 |   |                              | (0.7   | ) |   |   | (0.4 | ) |
|      Incentive      distribution income allocation |   |                              | (1.9   | ) |   |   | (0.6 | ) |
|                                                                        |   |                              | (2.6   | ) |   |   | (1.0 | ) |
| Net      income allocable to common units                                   |   |                              | 31.0   |   |   |   | 19.0 |   |
| Weighted      average common units outstanding (millions)                   |   |                              | 34.9   |   |   |   | 24.6 |   |
| Net      income per common unit                                             |   | $                                 | 0.89   |   |   | $ | 0.77 |   |

----

| (unaudited)                                                                                          |   | Three      months ended March 31, |   |
|------------------------------------------------------------------------------------------------------|--------|-----------------------------------|--------|
| (millions      of dollars)                                                                           |   | 2008                              |   |   | 2007 |   |
|                                                                                                 |   |                              |   |   |   |   |
| Costs      charged by TransCanada and its affiliates:                                                |   |                              |   |   |   |   |
|      Great      Lakes(1)                                                    |   |                              | 7.3    |   |   |   | 4.1 |   |
|      Northern      Border                                                   |   |                              | 6.8    |   |   |   | - |   |
|      Tuscarora                                                              |   |                              | 1.1    |   |   |   | 0.1 |   |
| Impact      on the Partnership's net income:                                                         |   |                              |   |   |   |   |   |   |
|      Great      Lakes(1)                                                    |   |                              | 3.4    |   |   |   | 1.9 |   |
|      Northern      Border                                                   |   |                              | 3.3    |   |   |   | - |   |
|      Tuscarora                                                              |   |                              | 0.7    |   |   |   | 0.1 |   |
|                                                                                                 |   |                              |   |   |   |   |   |   |
| (1)The amounts      disclosed for Great Lakes are for the period February 23 to March 31,      2007. |   |                              |   |   |
|                                                                                                 |   |                              |   |   |   |   |   |   |
| (unaudited)                                                                                          |   | March      31,                    |   |   | December      31, |   |
| (millions      of dollars)                                                                           |   | 2008                              |   |   | 2007 |   |
|                                                                                                 |   |                              |   |   |   |   |   |   |
| Amount      owed to TransCanada and its affiliates:                                                  |   |                              |   |   |   |   |   |   |
|      Great      Lakes                                                       |   |                              | 4.7    |   |   |   | 1.9 |   |
|      Northern      Border                                                   |   |                              | 2.2    |   |   |   | 3.0 |   |
|      Tuscarora                                                              |   |                              | 4.1    |   |   |   | 3.5 |   |

----

|   | · | the      ability of Great Lakes and Northern Border to continue to make      distributions at their currentlevels; |
|--------|--------|--------------------------------------------------------------------------------------------------------------------|

|   | · | the      impact of unsold capacity on Great Lakes and Northern Border being greater      or less than expected; |
|--------|--------|-----------------------------------------------------------------------------------------------------------------|

|   | · | competitive      conditions in our industry and the ability of our pipeline systems to      market pipeline capacity on favorable terms, which is affected      by: |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | o | future      demand for and prices of naturalgas; |
|--------|---|--------------------------------------------------|

|   | o | competitive      conditions in the overall natural gas and electricity    markets; |
|--------|---|------------------------------------------------------------------------------------|

|   | o | availability      of supplies of Canadian and U.S. naturalgas; |
|--------|---|----------------------------------------------------------------|

|   | o | availability      of additional storage capacity and current storage  levels; |
|--------|---|-------------------------------------------------------------------------------|

|   | o | weather      conditions; and |
|--------|---|------------------------------|

|   | o | competitive      developments by Canadian and U.S. natural gas transmission      companies; |
|--------|---|---------------------------------------------------------------------------------------------|

|   | · | the      Alberta (Canada) government’s decision to implement a new royalty regime      effective January 2009 may affect the amount of exploration and      drilling in the Western Canada Sedimentary Basin  (WCSB); |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | the      results of the Bison Pipeline Project Open Season and whether or not      Northern Border proceeds with theproject; |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------|

|   | · | performance      of contractual obligations by customers of our pipeline      systems; |
|--------|--------|----------------------------------------------------------------------------------------|

|   | · | operating      hazards, natural disasters, weather-related delays, casualty losses and      other matters beyond our control; |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------|

|   | · | the      impact of current and future laws, rulings and governmental regulations,      particularly FERC regulations, on us and our pipeline    systems; |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | our      ability to control operating costs;and |
|--------|--------|-------------------------------------------------|

|   | · | prevailing      economic conditions, including conditions of the capital and equity      markets and our ability to access thesemarkets. |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------|

----

----

----

----

----

| The      shaded areas in the tables below disclose the results from Great Lakes and      Northern Border, representing 100 per cent of each entity's operations for      the given period.                                                                                                                 |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                                                                                                                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                       |   | For      the three months ended March 31, 2008 |   |
| (unaudited)                                                                                                                                                                                                                                                                                                |   |   |   |   |   |   |   |   |   |   |   |   |   | Northern |   |
| (millions      of dollars)                                                                                                                                                                                                                                                                                 |   | Partnership |   |   | Tuscarora(1) |   |   | Corporate |   |   | Great      Lakes |   |   |  Border      (2) |   |
| Transmission      revenues                                                                                                                                                                                                                                                                                 |   |   | 6.9 |   |   |   | 6.9 |   |   |   | - |   |   |   | 79.7 |   |   |   | 83.8 |   |
| Operating      expenses                                                                                                                                                                                                                                                                                    |   |   | (2.2 | ) |   |   | (1.2 | ) |   |   | (1.0 | ) |   |   | (15.1 | ) |   |   | (19.4 | ) |
|                                                                                                                                                                                                                                                                                                       |   |   | 4.7 |   |   |   | 5.7 |   |   |   | (1.0 | ) |   |   | 64.6 |   |   |   | 64.4 |   |
| Depreciation                                                                                                                                                                                                                                                                                               |   |   | (1.6 | ) |   |   | (1.6 | ) |   |   | - |   |   |   | (14.6 | ) |   |   | (15.2 | ) |
| Financial      charges, net and other                                                                                                                                                                                                                                                                      |   |   | (7.6 | ) |   |   | (0.9 | ) |   |   | (6.7 | ) |   |   | (8.2 | ) |   |   | (9.7 | ) |
| Michigan      business tax                                                                                                                                                                                                                                                                                 |   |   | - |   |   |   | - |   |   |   | - |   |   |   | (1.7 | ) |   |   | - |   |
|                                                                                                                                                                                                                                                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   | 40.1 |   |   |   | 39.5 |   |
| Equity      income                                                                                                                                                                                                                                                                                         |   |   | 38.1 |   |   |   | - |   |   |   | - |   |   |   | 18.6 |   |   |   | 19.5 |   |
| Net      income                                                                                                                                                                                                                                                                                            |   |   | 33.6 |   |   |   | 3.2 |   |   |   | (7.7 | ) |   |   | 18.6 |   |   |   | 19.5 |   |
|                                                                                                                                                                                                                                                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| (1)      TC      PipeLines owns a 100 per cent general partner interest in Tuscarora      following the acquisition of an additional two per cent interest on      December 31, 2007.                                                                                                                      |   |
|                                                                                                                                                                                                                                                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| (2)TC PipeLines      owns a 50 per cent general partner interest in Northern Border. Equity      income from Northern Border includes amortization of a $10 million      transaction fee paid to the operator of Northern Border at the time of the      additional 20 per cent acquisition in April 2006. |   |
|                                                                                                                                                                                                                                                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                       |   | For      the three months ended March 31, 2007 |   |
| (unaudited)                                                                                                                                                                                                                                                                                                |   |   |   |   |   |   |   |   |   |   |   |   |   | Great Lakes(3) |   |   | Northern |   |
| (millions      of dollars)                                                                                                                                                                                                                                                                                 |   | Partnership |   |   | Tuscarora |   |   | Corporate |   |   | Feb      23 - Mar 31 |   |   |  Border(4)  |   |
| Transmission      revenues                                                                                                                                                                                                                                                                                 |   |   | 6.9 |   |   |   | 6.9 |   |   |   | - |   |   |   | 30.4 |   |   |   | 79.6 |   |
| Operating      expenses                                                                                                                                                                                                                                                                                    |   |   | (2.0 | ) |   |   | (1.2 | ) |   |   | (0.8 | ) |   |   | (6.1 | ) |   |   | (17.8 | ) |
|                                                                                                                                                                                                                                                                                                       |   |   | 4.9 |   |   |   | 5.7 |   |   |   | (0.8 | ) |   |   | 24.3 |   |   |   | 61.8 |   |
| Depreciation                                                                                                                                                                                                                                                                                               |   |   | (1.6 | ) |   |   | (1.6 | ) |   |   | - |   |   |   | (5.9 | ) |   |   | (15.3 | ) |
| Financial      charges, net and other                                                                                                                                                                                                                                                                      |   |   | (8.1 | ) |   |   | (1.2 | ) |   |   | (6.9 | ) |   |   | (3.4 | ) |   |   | (10.4 | ) |
|                                                                                                                                                                                                                                                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   | 15.0 |   |   |   | 36.1 |   |
| Equity      income                                                                                                                                                                                                                                                                                         |   |   | 24.8 |   |   |   | - |   |   |   | - |   |   |   | 7.0 |   |   |   | 17.8 |   |
| Net      income                                                                                                                                                                                                                                                                                            |   |   | 20.0 |   |   |   | 2.9 |   |   |   | (7.7 | ) |   |   | 7.0 |   |   |   | 17.8 |   |
|                                                                                                                                                                                                                                                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| (3)      TC      PipeLines acquired a 46.45 per cent general partner interest in Great      Lakes on February 22, 2007.                                                                                                                                                                                    |   |
|                                                                                                                                                                                                                                                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| (4)TC PipeLines      owns a 50 per cent general partner interest in Northern Border. Equity      income from Northern Border includes amortization of a $10 million      transaction fee paid to the operator of Northern Border at the time of the      additional 20 per cent acquisition in April 2006. |   |

----

| (unaudited)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   | Three      months ended March 31, |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------|--------|
| (millions      of dollars except per common unit amounts)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | 2008                              |   |   | 2007 |   |
| Total      cash distributions received (a)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |                              | 34.7   |   |   |   | 22.2 |   |
| Cash      flows provided by Tuscarora's operating activities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |                              | 6.6    |   |   |   | 5.1 |   |
| Partnership      costs (b)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |                              | (7.7   | ) |   |   | (7.7 | ) |
| Partnership      cash flows (b)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                              | 33.6   |   |   |   | 19.6 |   |
| Partnership      cash flows per common unit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   | $                                 | 0.96   |   |   | $ | 0.80 |   |
| Cash      distributions declared                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |                              | (27.4  | ) |   |   | (24.9 | ) |
| Cash      distributions declared per common unit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   | $                                 | 0.70   |   |   | $ | 0.65 |   |
| Cash      distributions paid                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |                              | (25.6  | ) |   |   | (11.3 | ) |
| Cash      distributions paid per common unit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   | $                                 | 0.665  |   |   | $ | 0.600 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |                              |   |   |   |   |   |   |
| (a)Reconciliation      of non-GAAP financial measure: Total cash distributions received is a      non-GAAP financial measure which is the sum of equity income from      investment in Great Lakes, less equity income in excess of distributions      received from Great Lakes, less reduction in the return of capital from      Great Lakes, plus equity income from investment in Northern Border and      return of capital from Northern Border. It is provided as a supplement to      results reported in accordance with GAAP. Management believes that this is      a meaningful measure to assist investors in evaluating the levels of cash      distributions from our investments. Below is a reconciliation of total      cash distributions received to GAAP financial    measures: |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |                              |   |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | Three      months ended March 31, |   |
| (millions      of dollars)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | 2008                              |   |   | 2007 |   |
| Equity      income from investment in Great Lakes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                              | 18.6   |   |   |   | 7.0 |   |
| Equity      income in excess of distributions received from GreatLakes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                              | -      |   |   |   | (7.0 | ) |
| Reduction      in the return of capital from Great Lakes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                              | (7.0   | ) |   |   | - |   |
|      Cash      distributions from Great Lakes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                              | 11.6   |   |   |   | - |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |                              |   |   |   |   |   |   |
| Equity      income from investment in Northern Border                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                              | 19.5   |   |   |   | 17.8 |   |
| Return      of capital from Northern Border                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                              | 3.6    |   |   |   | 4.4 |   |
|      Cash      distributions from Northern Border                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |                              | 23.1   |   |   |   | 22.2 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |                              |   |   |   |   |   |   |
| Total      cash distributions received                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                              | 34.7   |   |   |   | 22.2 |   |

----

| (b)Reconciliation      of non-GAAP financial measure: Partnership cash flows is a non-GAAP      financial measure which is the sum of cash distributions received and cash      flows from Tuscarora's operating activities less Partnership      costs. We exclude Tuscarora's costs from the Partnership costs so      that investors may evaluate our costs independent of costs directly      attributable to our investments. Management believes that this is a      useful measure to assist investors in evaluating the Partnership's cash      flow from its operating activities. A reconciliation of Partnership costs      is summarized below: |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | Three      months ended March 31, |   |
| (millions      of dollars)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | 2008 |   |   | 2007 |   |
| Operating      expenses                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |   | 2.2 |   |   |   | 2.0 |   |
| Financial      charges, net and other                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   | 7.6 |   |   |   | 8.1 |   |
| Less:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   |   |   |   |   |
| Operating      expenses and financial charges from Tuscarora                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |   | (2.1 | ) |   |   | (2.4 | ) |
| Partnership      costs                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   | 7.7 |   |   |   | 7.7 |   |

----

|                                |   | Payments      Due by Period |   |
|-------------------------------------|--------|-----------------------------|--------|
| (millions      of dollars)          |   | Total                       |   |   | Less      Than 1 Year |   |   | Long-term      Portion |   |
|                                |   |                        |   |   |   |   |   |   |   |
| Senior      Credit Facility         |   |                        | 499.0  |   |   |   | - |   |   |   | 499.0 |   |
| Series      A Senior Notes due 2010 |   |                        | 54.5   |   |   |   | 3.3 |   |   |   | 51.2 |   |
| Series      B Senior Notes due 2010 |   |                        | 5.5    |   |   |   | 0.5 |   |   |   | 5.0 |   |
| Series      C Senior Notes due 2012 |   |                        | 6.4    |   |   |   | 0.8 |   |   |   | 5.6 |   |
| Total                               |   |                        | 565.4  |   |   |   | 4.6 |   |   |   | 560.8 |   |

----

|                                            |   | Payments      Due by Period |   |
|-------------------------------------------------|--------|-----------------------------|--------|
| (millions      of dollars)                      |   | Total                       |   |   | Less      than 1 year |   |   | Long-term      Portion |   |
|                                            |   |                        |   |   |   |   |   |   |   |
| 8.74%      series Senior Notes due 2007 to 2011 |   |                        | 40.0   |   |   |   | 10.0 |   |   |   | 30.0 |   |
| 9.09%      series Senior Notes due 2012 to 2021 |   |                        | 100.0  |   |   |   | - |   |   |   | 100.0 |   |
| 6.73%      series Senior Notes due 2009 to 2018 |   |                        | 90.0   |   |   |   | 9.0 |   |   |   | 81.0 |   |
| 6.95%      series Senior Notes due 2019 to 2028 |   |                        | 110.0  |   |   |   | - |   |   |   | 110.0 |   |
| 8.08%      series Senior Notes due 2021 to 2030 |   |                        | 100.0  |   |   |   | - |   |   |   | 100.0 |   |
| Total                                           |   |                        | 440.0  |   |   |   | 19.0 |   |   |   | 421.0 |   |

|                                                                                                                                      |   | Payments      Due by Period |   |
|-------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------|--------|
| (millions      of dollars)                                                                                                                |   | Total                       |   |   | Less      than 1 year |   |   | Long-term      Portion |   |
|                                                                                                                                      |   |                        |   |   |   |   |   |   |   |
| 7.75%      senior notes due 2009                                                                                                          |   |                        | 200.0  |   |   |   | - |   |   |   | 200.0 |   |
| 7.50%      senior notes due 2021                                                                                                          |   |                        | 250.0  |   |   |   | - |   |   |   | 250.0 |   |
| $250      million credit agreement due 2012 (a)                                                                                           |   |                        | 158.0  |   |   |   | - |   |   |   | 158.0 |   |
| Total                                                                                                                                     |   |                        | 608.0  |   |   |   | - |   |   |   | 608.0 |   |
|                                                                                                                                      |   |                        |   |   |   |   |   |   |   |   |   |   |
| (a)      Northern      Border is required to pay a facility fee of 0.05% on the principal      commitment amount of its credit agreement. |   |

----

----

----

----

| Item      6.  | Exhibits                                                                                                                                                                         |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|               |                                                                                                                                                                             |
| No.                | Description                                                                                                                                                                      |
|               |                                                                                                                                                                             |
| 10.1               | Transportation      Service Agreement FT8945 between Great Lakes Gas Transmission Limited      Partnership and TransCanada PipeLines Limited, dated February 1,      2008.  |
| 23.1               | Consent      of Independent Registered Public Accounting Firm.                                                                                                              |
| 23.2               | Consent      of Independent Registered Public Accounting Firm.                                                                                                              |
| 23.3               | Consent      of Independent Registered Public Accounting Firm.                                                                                                              |
| 23.4               | Consent      of Independent Registered Public Accounting Firm.                                                                                                              |
| 31.1               | Certification      of Principal Executive Officer pursuant to Section 302 of the      Sarbanes-Oxley Act of  2002.                                                |
| 31.2               | Certification      of Principal Financial Officer pursuant to Section 302 of the      Sarbanes-Oxley Act of 2002.                                                           |
| 32.1               | Certification      of Principal Executive Officer pursuant to Section 906 of the      Sarbanes-Oxley Act of 2002.                                                           |
| 32.2               | Certification      of Principal Financial Officer pursuant to Section 906 of the      Sarbanes-Oxley Act of 2002.                                                           |
| 99.1               | Consolidated      Balance Sheets of TC PipeLines GP, Inc. as of December 31, 2007 and      2006.                                                                            |

----

|   | TC      PipeLines, LP                       |
|--------|---------------------------------------------|
|   | (a      Delaware Limited Partnership)  |
|   | By:                                         | TC      PipeLines GP, Inc., its general partner  |
| Date:  | April      30, 2008                         | By: | /s/  Russell      K. Girling Russell      K. GirlingChairman,      Chief Executive Officer and DirectorTC      PipeLines GP, Inc. (Principal Executive Officer)  |
| Date:  | April      30, 2008                         | By: | /s/  Amy W.      LeongAmy      W. LeongControllerTC      PipeLines GP, Inc. (Principal FinancialOfficer) |

----