Company: TCPA
Filing Date: 2025-02-20
Form Type: SUPPL
Source: 0001193125-25-030844
Chunk: 33

Company: TRANSCANADA PIPELINES LTD
Filing Date: 2025-02-20
Form: SUPPL
Chunk 33
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 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 
 U.S. Internal Revenue Code of 1986, as amended (“FATCA”), or any successor version thereof              |

S-23

| 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) and (h); |

nor will additional amounts be paid with respect to any payment on those Notes to a Noteholder who is a fiduciary or partnership or other than the sole beneficial owner of such payment to the extent such payment would be required to be included in the applicable taxable income of a beneficiary or settlor with respect to such fiduciary or a member of such partnership or a beneficial owner who would not have been entitled to payment of the additional amounts had such beneficiary, settlor, member or beneficial owner been the Noteholder of such Notes. The Corporation will pay and reimburse the holders upon demand for any cost, loss or liability that the holder incurs in relation to any present or future stamp, issue, registration, court or documentary Taxes, or similar charges or levies (including any related interest or penalties with respect thereto) or any other excise, property or similar Taxes or similar charges or levies (including any related interest or penalties with respect thereto) that arise in a Relevant Taxing Jurisdiction from the execution, delivery, registration, or enforcement of a Note, the Indenture or any other document or instrument in relation thereto (other than, in each case, in connection with a transfer