Company: TCPA
Filing Date: 2025-10-08
Form Type: SUPPL
Source: 0001193125-25-233745
Chunk: 37

Company: TRANSCANADA PIPELINES LTD
Filing Date: 2025-10-08
Form: SUPPL
Chunk 37
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 any Notes);                                                                                                                                                              |

S-23

| (c) | to any person for any Tax by reason of such person being formerly or presently connected with the Relevant                                                                                                        
 Taxing Jurisdiction (otherwise than merely by holding or ownership of those Notes or receiving any payments or exercising any rights thereunder), including without limitation a non-resident insurer who carries 
 on an insurance business in Canada and in a country other than Canada;                                                                                                                                            |

| (d) | for or on account of any Tax which would not have been so imposed, deducted or withheld but for: (i) the                                                                                                                                                  
 presentation by the holder of those Notes on a date more than 30 days after the date on which such payment became due and payable or the date on which payment thereof is duly provided for, whichever occurs later; or (ii) the holder’s                 
 failure to comply with any certification, identification, information, documentation or other reporting requirements if compliance is required by law, regulation, administrative practice or an applicable treaty as a precondition to exemption from or 
 a reduction in the rate of deduction or withholding of any such taxes, assessment or charge;                                                                                                                                                              |

| (e) | for or on account of any estate, inheritance, gift, sales, transfer, personal property tax or any similar tax, 
 assessment or other governmental charge;                                                                       |

| (f) | for or on account of any Tax required to be withheld by any paying agent from any payment to a person on those                                                              
 Notes if such payment can be made to such person without such deduction or withholding by at least one other paying agent the identity of which is provided to such person; |

| (g) | for or on account of any Tax which is payable otherwise than by deduction or withholding from a payment on 
 those Notes;                                                                                               |

| (h) | for or on account of any withholding or deduction imposed pursuant to: (i) Sections 1471 to 1474 of the                                                                                                                         
 Code (as defined below) (“FATCA”), or any successor version thereof that is substantively comparable and not materially more onerous to comply with or (ii) any treaty, law, regulation or other official guidance implementing 
 FATCA or an intergovernmental agreement with respect to FATCA or any agreement entered into pursuant to Section 1471(b)(1) of the Code; or                                                                                      |

| (i) | for any combination of items (a), (b), (c), (d), (e), (f), (g