Company: BIPC
Filing Date: 2025-03-24
Form Type: 20-F
Source: 0001628280-25-014377
Chunk: 315

Company: Brookfield Infrastructure Corp
Filing Date: 2025-03-24
Form: 20-F
Item: Item 10
Chunk 315
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 Agreement, dated October 9, 2024, as described under Item 7. B “ Related Party Transactions - Relationship with Brookfield - The Arrangement”.

27. Pairing Agreement dated December 24, 2024, among our company, BIHC and the partnership as described under Item 7. B “ Related Party Transactions - Relationship with Brookfield Infrastructure - Pairing Agreement”.

28. Option Agreement dated December 24, 2024, between our company and Canada Holdco as described under Item 7. B “ Related Party Transactions - Relationship with Brookfield Infrastructure - Option Agreement”.

Copies of the foregoing documents are available on EDGAR on the SEC’s website at www. sec. gov and on SEDAR+ at www. sedarplus. ca.

10. D EXCHANGE CONTROLS

There are currently no governmental laws, decrees, regulations or other legislation of Canada or the United States which restrict the import or export of capital or the remittance of dividends, interest or other payments to non-residents of Canada or the United States holding the company’s securities, except as otherwise described in this annual report on Form 20-F under Item 10. E “ Taxation.”

10. E TAXATION

The following summary discusses certain material United States and Canadian tax considerations relating to the holding and disposition of exchangeable shares as of the date hereof. Shareholders are advised to consult their own tax advisors concerning the consequences under the tax laws of the country of which they are resident or in which they are otherwise subject to tax of making an investment in exchangeable shares.

246 Brookfield Infrastructure Corporation

CERTAIN MATERIAL U. S. FEDERAL INCOME TAX CONSIDERATIONS

The following is a summary of certain material U. S. federal income tax considerations generally applicable to the ownership and disposition of exchangeable shares as of the date hereof. This summary is based on provisions of the U. S. Internal Revenue Code, on the Treasury Regulations promulgated thereunder, and on published administrative rulings, judicial decisions, and other applicable authorities, all as in effect on the date hereof and all of which are subject to change at any time, possibly with retroactive effect. This summary should be read in conjunction with the discussion of the principal U. S. federal income tax considerations associated with the operations of the partnership and the purchase, ownership, and disposition of units set forth in Item 10. E “ Taxation - Certain Material U. S. Federal Income Tax Considerations” and Item