Company: BIPC
Filing Date: 2025-04-15
Form Type: POS AM
Source: 0001193125-25-081617
Chunk: 29

Company: Brookfield Infrastructure Corp
Filing Date: 2025-04-15
Form: POS AM
Chunk 29
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 prospectus and other matters of Bermuda law will be passed upon for the Partnership by Appleby (Bermuda) Limited. EXPERTS The financial statements of the Partnership as of December 31, 2024 and 2023, and for each of the three years in the period ended December 31, 2024, incorporated by reference in this prospectus, and the effectiveness of the Partnership’s internal control over financial reporting have been audited by Deloitte LLP, an independent registered public accounting firm, as stated in their reports. Such financial statements are incorporated by reference in reliance upon the reports of such firm given their authority as experts in accounting and auditing. The financial statements of Brookfield Infrastructure Corporation as of December 31, 2024, and 2023, and for each of the three years in the period ended December 31, 2024, incorporated by reference in this prospectus, and the effectiveness of our company’s internal control over financial reporting have been audited by Deloitte LLP, an independent registered public accounting firm, as stated in their reports. Such financial statements are incorporated by reference in reliance upon the reports of such firm given their authority as experts in accounting and auditing. EXPENSES The following are the estimated expenses of the offering of the securities being registered under the registration statement of which this prospectus forms a part, all of which have been or will be paid by our company.

| SEC registration fee         |     | $206,027.32 | *  |
| Blue sky fees and expenses   |     |             | ** |
| NYSE and TSX listing fees    |     |             | ** |
| Transfer agent fees          |     |             | ** |
| Printing costs               |     |             | ** |
| Legal fees and expenses      |     |             | ** |
| Accounting fees and expenses |     |             | ** |
| Miscellaneous                |     |             | ** |
| Total                        |     |           $ | ** |

| * | Includes $165,531.13 registration fees that were carried forward from a prior registration statement. |

| ** | To be provided by a prospectus supplement or as an exhibit to a Report on Form 
 6-K that is incorporated by reference into this registration statement.        |

15

Brookfield Infrastructure Corporation

Brookfield Infrastructure Partners L.P.

Class A Exchangeable Subordinate Voting Shares of Brookfield Infrastructure Corporation

Limited Partnership Units of Brookfield Infrastructure Partners L.P.

(issuable or deliverable upon