Company: WCN
Filing Date: 2025-05-30
Form Type: 424B5
Source: 0001104659-25-054854
Chunk: 45

Company: Waste Connections, Inc.
Filing Date: 2025-05-30
Form: 424B5
Chunk 45
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 regardless of its source; or (iv) a trust if a court within the United States is able to exercise primary supervision over the administration of the trust and one or more U.S. persons have the authority to control all substantial decisions of the trust, or if a valid election is in place to treat the trust as a U.S. person.

If any entity treated as a partnership for U.S. federal income tax purposes holds the Notes, the tax treatment of a partner in the partnership will generally depend upon the status of the partner and the activities of the partnership. A holder that is a partnership, and partners in such partnerships, should consult their tax advisors regarding the tax consequences of the purchase, ownership and disposition of the Notes.

Prospective purchasers of the Notes should consult their tax advisors concerning the tax consequences of holding Notes in light of their particular circumstances, including the application of the U.S. federal income tax considerations discussed below, as well as the application of U.S. federal estate and gift tax laws, the U.S. federal Medicare tax on net investment income, and state, local, non-U.S. or other tax laws.**

#### Payments of Stated Interest
Payments of stated interest on a Note (without reduction for any taxes withheld from such payments and including any additional amounts paid in respect thereof) generally will be includible in the gross income of a U.S. holder as ordinary interest income at the time the interest is received or accrued, in accordance with the U.S. holder’s method of accounting for U.S. federal income tax purposes. Interest generally will, subject to the discussion below under “— Possible Alternative Tax Treatment of the Notes,” be income from sources outside the United States and, for purposes of the U.S. foreign tax credit, generally will be considered passive category income.

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Any non-U.S. withholding tax paid on behalf of a U.S. holder at the rate applicable to such holder may be eligible for foreign tax credits (or deduction in lieu of such credits) for U.S. federal income tax purposes, subject to applicable limitations. The calculation of foreign tax credits involves the application of complex rules that depend on a U.S. holder’s particular circumstances, and applicable U.S. Treasury Regulations may under certain circumstances restrict the availability of any such credits based on the nature of the tax imposed by the non-U.S. jurisdiction. The IRS recently released notices which indicate that the U.S. Treasury Department and the IRS are considering amendments to these U