Company: EMICF
Filing Date: 2025-09-29
Form Type: 424B2
Source: 0000950103-25-012357
Chunk: 73

Company: EMERA INC
Filing Date: 2025-09-29
Form: 424B2
Chunk 73
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 Consequences to U.S. Holders”
above), except that the Non-U.S. Holder will be required to provide to the applicable withholding agent a properly executed IRS Form W-8ECI
in order to claim an exemption from withholding tax on interest. These Non-U.S. Holders should consult their tax advisors with respect
to other U.S. tax consequences of the ownership and disposition of Notes, including, in the case of a corporation, the possible imposition
of a branch profits tax at a rate of 30% (or a lower rate under an applicable income tax treaty).

Backup Withholding and Information Reporting

Information returns generally
will be filed with the IRS in connection with interest payments on the Notes.

Copies of the information
returns reporting such interest payments and any withholding may also be made available to the tax authorities in the country in which
the Non-U.S. Holder resides under the provisions of an applicable income tax treaty. Unless the Non-U.S. Holder complies with certification
procedures to establish that it is not a United States person, information returns may be filed with the IRS in connection with the proceeds
from a sale or other disposition of the Notes, and the Non-U.S. Holder may be subject to backup withholding on payments on the Notes or
on the proceeds from a sale or other disposition of the Notes. Compliance with the certification procedures required to claim the exemption
from withholding tax on interest described above will satisfy the certification requirements necessary to avoid backup withholding as
well. Backup withholding is not an additional tax. The amount of any backup withholding from a payment to a Non-U.S. Holder will be allowed
as a credit against the Non-U.S. Holder’s U.S. federal income tax liability and may entitle the Non-U.S. Holder to a refund,provided that the required information is furnished to the IRS.

FATCA

Provisions in the Code and
the U.S. Treasury Regulations promulgated thereunder, commonly referred to as “FATCA,” generally impose a withholding tax
of 30% on payments to certain non-U.S. entities (including financial intermediaries) with respect to certain financial instruments, unless
various U.S. information reporting and due diligence requirements have been satisfied. An intergovernmental agreement between the United
States and the non-U.S. entity’s jurisdiction may modify these requirements. Withholding under these rules (if applicable) applies
to payments of interest on the Notes (including any OID) and to payments of gross proceeds of the