Company: EMICF
Filing Date: 2025-05-02
Form Type: 40FR12B
Source: 0001193125-25-110221
Chunk: 4

Company: EMERA INC
Filing Date: 2025-05-02
Form: 40FR12B
Chunk 4
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 events; risk of wildfires; unanticipated maintenance and other expenditures; system operating and maintenance risk; derivative financial instruments and hedging; interest rate risk; inflation risk; counterparty risk; disruption of fuel
supply; country risks; supply chain risk; environmental risks; foreign exchange; regulatory and government decisions, including changes to environmental legislation, financial reporting and tax legislation; risks associated with pension plan
performance and funding requirements; loss of service area; risk of failure of information technology infrastructure and cybersecurity risks; uncertainties associated with infectious diseases, pandemics and similar public health threats; market
energy sales prices; labor relations; and availability of labor and management resources.

Readers are cautioned not to
place undue reliance on forward-looking information as actual results could differ materially from the plans, expectations, estimates or intentions and statements expressed in the forward-looking information. All forward-looking information in this
Registration Statement and in the documents incorporated herein by reference is qualified in its entirety by the above cautionary statements and, except as required by law, the Registrant undertakes no obligation to revise or update any
forward-looking information as a result of new information, future events or otherwise.

DIFFERENCES IN UNITED STATES AND CANADIAN REPORTING PRACTICES

The Registrant is permitted, under the multijurisdictional disclosure system adopted by the
United States, to prepare reports it files with the SEC in accordance with Canadian disclosure requirements, which are different from those of the United States. The Registrant currently prepares its financial statements, including those which are
filed as exhibits to this Registration Statement, in accordance with U.S. generally accepted accounting principles.

PRINCIPAL DOCUMENTS

In accordance with General Instruction B.(1) of Form 40-F, the Registrant
hereby incorporates by reference Exhibits 99.1 through 99.46, inclusive, as set forth in the Exhibit Index attached hereto.

In accordance with General Instruction D.(9) of Form 40-F, the Registrant has filed
the written consent of certain experts as Exhibit 99.47, as set forth in the Exhibit Index attached hereto.

TAX MATTERS

Purchasing, holding, or disposing of securities of the Registrant may have tax consequences under the laws of the United
States and Canada that are not described in this Registration Statement.

DESCRIPTION OF COMMON SHARES

The required disclosure is included under the heading “Capital Structure – Common Shares” in the Annual
Information Form dated February 21, 2025 for the year ended December