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EXHIBIT 2.01

Resource Extraction Payment Report

 

Enbridge Inc. has prepared the following consolidated report (the “Report”) on payments for the purpose of commercial development of oil and natural gas by its wholly owned subsidiary, Wexpro Company (the “Company”) in accordance with Rule 13q-1 (17 CFR 240.13q-1) under the Securities Exchange Act of 1934, as amended, and Form SD (the “Rule”).

 

Payments

In accordance with the Rule, payments are reported on a cash basis according to the year in which the payment was made (rather than on an accrual basis). Any refunds are also reported according to the year in which they were received by the Company. Payments made as a single payment or as part of a series of related payments within the fiscal year exceeding $100,000 are included in this Report.

 

Payments made to the U.S. Government (as defined below) in connection with joint ventures are included in this Report to the extent that the Company made the relevant payment. Such payments are reported in full, whether made in the Company’s sole capacity or in the Company’s capacity as the operator of a joint venture. Where the Company is a partner in a joint venture and the role of operator is performed by a joint venture partner, meaning the Company has the role of non-operator, payments made to the U.S. Government by the partner entity are not included in this Report.

 

Currency

All payments are reported in U.S. dollars.

 

Government-level payments

As used herein, the term “U.S. Government” means the Federal Government of the United States of America and includes all departments and agencies that are subsidiary undertakings which are controlled by such authority, such as interstate entities. For the purposes of this Report, the Company has disclosed payments to the U.S. Government by each agency or department paid.

 

Project-level payments

For the purposes of this Report, the Company has disclosed payments to the U.S. Government by state jurisdiction, which includes Colorado, Utah, and Wyoming. The resources being extracted are oil and natural gas, all with the extraction method by well. Obligations levied at the entity level rather than on a particular project, such as corporate income taxes, are disclosed as entity level (United States - Corporate) payments.

 

Other considerations

The payments shown in this Report are reported in thousands of dollars.

 

Payment Overview

 

The tables below show the relevant payments made by the Company to the U.S. Government during the fiscal year ended December 31, 2025, by payment type.

 

Of the eight payment types required by the Rule, relevant payments include taxes, royalties, and fees. The Company did not pay any relevant production entitlements, bonuses, dividends, payments for infrastructure improvements, or community and social responsibility payments that were required by law or contract.

 

 

 

 

 

 

 

 

 

 

 

 

 

1


EXHIBIT 2.01

 

2025 GOVERNMENT-LEVEL PAYMENTS

 

United States

 

 

 

 

 

 

 

 

(In thousands)

 

 

 

 

 

 

 

 

AGENCY / DEPARTMENT

Taxes

 

Royalties

 

Fees

 

Total

 

U.S. Department of the Interior - Office of Natural Resources Revenue

$

-

 

$

19,759

 

$

-

 

$

19,759

 

U.S. Department of the Interior - Bureau of Land Management

 

-

 

 

-

 

 

708

 

 

708

 

U.S. Department of the Treasury - Internal Revenue Service

 

7,287

 

 

-

 

 

-

 

 

7,287

 

Total

$

7,287

 

$

19,759

 

$

708

 

$

27,754

 

 

2025 PROJECT-LEVEL PAYMENTS

 

United States

 

 

 

 

 

 

 

 

(In thousands)

 

 

 

 

 

 

 

 

PROJECT

Taxes

 

Royalties

 

Fees

 

Total

 

Colorado

$

-

 

$

1,309

 

$

-

 

$

1,309

 

Utah

 

-

 

 

950

 

 

-

 

 

950

 

Wyoming

 

-

 

 

17,500

 

 

708

 

 

18,208

 

United States (Corporate)

 

7,287

 

 

-

 

 

-

 

 

7,287

 

Total

$

7,287

 

$

19,759

 

$

708

 

$

27,754

 

 

2025 PAYMENT DETAILS DISCLOSURE

 

United States

 

 

 

 

 

 

(In thousands)

 

 

 

 

 

 

No.

Agency/Department

Project

Resource

Extraction Method

Type

Amount

 

1

U.S. Department of the Interior - Office of Natural Resources Revenue

Colorado

Oil, natural gas

Well

Royalties

$

1,309

 

2

U.S. Department of the Interior - Office of Natural Resources Revenue

Utah

Oil, natural gas

Well

Royalties

 

950

 

3

U.S. Department of the Interior - Office of Natural Resources Revenue

Wyoming

Oil, natural gas

Well

Royalties

 

17,500

 

4

Bureau of Land Management

Wyoming

Oil, natural gas

Well

Fees

 

708

 

5

U.S. Department of the Treasury - Internal Revenue Service

United States (Corporate)

Oil, natural gas

Well

Taxes

 

7,287

 

Total

 

 

 

 

 

$

27,754

 

 

2