Company: EMICF
Filing Date: 2025-09-29
Form Type: 424B2
Source: 0000950103-25-012357
Chunk: 50

Company: EMERA INC
Filing Date: 2025-09-29
Form: 424B2
Chunk 50
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 with Canada or any political subdivision or authority thereof, if and  
 to the extent that due and timely compliance with such request would have resulted in the reduction or elimination of any Canadian Taxes 
 as to which Additional Amounts would have otherwise been payable to a recipient or beneficial owner but for this clause;                 |

| (viii) | which is a fiduciary, limited liability company, partnership or any person other than the sole beneficial                                
 owner, to the extent that, any beneficiary or settlor of such fiduciary, any member of such limited liability company, any partner in    
 such partnership or the beneficial owner of such payment (as the case may be) would not have been entitled to receive Additional Amounts 
 with respect to such payment if such beneficiary, settlor, member, partner or beneficial owner had been the recipient of such payment;   
 or                                                                                                                                       |

| (ix) | which is subject to such Canadian Taxes by reason of any combination of the above. |

In addition, no Additional
Amounts will be payable on account of:

| · | any tax, assessment or other governmental charge that is imposed otherwise than by withholding by the 
 Issuer or a paying agent from the payment;                                                            |

| · | any tax, assessment or other governmental charge that would not have been imposed but for a change in                                   
 law, regulation, or administrative or judicial interpretation that becomes effective more than 15 days after the payment becomes due or 
 is duly provided for, whichever occurs later;                                                                                           |

<div align='center'>S-27</div>

| · | any estate, inheritance, gift, sales, excise, transfer, wealth, capital gains or personal property tax 
 or similar tax, assessment or other governmental charge;                                               |

| · | any tax, assessment or other governmental charge required to be withheld by any paying agent from any                                     
 payment of principal of or interest on any note, if such payment can be made without such withholding by at least one other paying agent; |

| · | any tax, assessment or other governmental charge that would not have been imposed but for the presentation                                
 by the holder of any note, where presentation is required, for payment on a date more than 30 days after the date on which payment became 
 due and payable or the date on which payment thereof is duly provided for, whichever occurs later;                                        |

| · | any tax, assessment or other governmental charge imposed under any fiscal or regulatory legislation, rules                                   
 or practices adopted pursuant to any intergovernmental agreement entered