The purpose of this Code is to establish standards and conditions for interaction between ATCO Pipelines (the Utility) and its Affiliates within the ATCO Group of Companies.

This Code attempts to anticipate and adjust for the potential misalignment of interest between shareholders and Utility customers occasioned by Affiliate interactions through the establishment of parameters for transactions, information sharing and the sharing of services and resources, while permitting economies of scale and operating efficiencies.

These parameters are intended to:

a. prevent Utilities from cross-subsidizing Affiliate activities

b. protect confidential customer information collected in the course of providing
    Utility services;

c. ensure Affiliates and their customers do not have preferential access to
    Utility services; and

d. avoid uncompetitive practices between Utilities and their Affiliates, which may
    be detrimental to the interests of Utility customers.

ATCO Group Inter-Affiliate Code of Conduct

Compliance Plan

2006 Compliance Report

Exemptions Granted by the Board

Accounting Policies

Disputes, Complaints and Inquiries