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Mayer Brown LLP
71 South Wacker Drive
Chicago, Illinois 60606-4637
Main Tel (312) 782-0600
Main Fax (312) 701-7711
www.mayerbrown.com
December 23, 2015
TransCanada PipeLines Limited
450 – 1st Street S.W.
Calgary, Alberta, Canada, T2P 5H1
Ladies and Gentlemen:
We hereby consent to the references to this firm under the caption "Legal Matters" in the prospectus included as part of the registration statement on Form F-10 (Registration No. 333-208588) of TransCanada PipeLines Limited.
Very truly yours, | ||
/s/ Mayer Brown LLP Mayer Brown LLP |
Mayer Brown LLP operates in combination with other Mayer Brown entities (the "Mayer Brown Practices"), which have offices in North America,
Europe and Asia and are associated with Tauil & Chequer Advogados, a Brazilian law partnership.