Company: EMICF
Filing Date: 2025-09-30
Form Type: 424B2
Source: 0000950103-25-012565
Chunk: 50

Company: EMERA INC
Filing Date: 2025-09-30
Form: 424B2
Chunk 50
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 otherwise having 
 some connection with Canada or any province or territory thereof otherwise than by the mere holding of notes or the receipt of payments    
 thereunder;                                                                                                                                |

| (v) | which is subject to such Canadian Taxes by reason of the failure of the recipient or beneficial owner                                         
 to comply with any certification, identification, 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, such Canadian Taxes;                                                                                                                      |

| (vi) | which is subject to such Canadian Taxes by reason of the legal nature of the recipient or beneficial owner                                
 disentitling such recipient or beneficial owner to the benefit of an applicable treaty if and to the extent that the application of such  
 treaty would have resulted in the reduction or elimination of any Canadian Taxes as to which Additional Amounts would have otherwise been 
 payable to a notes holder on behalf of such beneficial owner;                                                                             |

| (vii) | which failed to duly and timely comply with a timely request by Emera, EUSHI or the Issuer, as the case                                  
 may be, to provide information, documents, certification or other evidence concerning such recipient or beneficial owner’s nationality,  
 residence, entitlement to treaty benefits, identity or connection 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