Company: TCPA
Filing Date: 2025-02-14
Form Type: 40-F
Source: 0001232384-25-000018
Chunk: 4

Company: TRANSCANADA PIPELINES LTD
Filing Date: 2025-02-14
Form: 40-F
Chunk 4
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 to respond to inquiries made by the Commission staff, and to furnish promptly, when requested to do so by the Commission staff, information relating to: the securities registered pursuant to Form 40-F; the securities in relation to which the obligation to file an annual report on Form 40-F arises; or transactions in said securities.

### DISCLOSURE CONTROLS AND PROCEDURES AND INTERNAL CONTROL OVER FINANCIAL REPORTING
For information on disclosure controls and procedures and management's annual report on internal control over financial reporting, see "Other information - Controls and Procedures" on page 119 of the TC Energy 2024 Management's discussion and analysis and audited consolidated financial statements.

### AUDIT COMMITTEE FINANCIAL EXPERT
Each Registrant's Board of Directors has determined that it has at least one audit committee financial expert serving on its Audit committee. Ms. Una Power has been designated as an audit committee financial expert and is independent, as that term is defined by the New York Stock Exchange's listing standards applicable to each Registrant. The Commission has indicated that the designation of Ms. Power as an audit committee financial expert does not make Ms. Power an "expert" for any purpose, impose any duties, obligations or liability on Ms. Power that is greater than those imposed on members of the Audit committee and Board of Directors who do not carry this designation or affect the duties, obligations or liability of any other member of the Audit committee.

### CODE OF ETHICS
The Registrants have adopted a code of business ethics ("Code") for their directors, officers, employees and contractors. In 2024, the Code was updated with amendments to include reference to the new Procurement Policy; basic generative Artificial Intelligence (AI) governance language based on existing language found in the Acceptable Use Policy, but with specific reference to generative AI; and updated Privacy Office content to align with current program language. The Code is continually updated to ensure alignment with our corporate values and goals, as such certain ancillary amendments were made to this effect in 2025.

The Registrants' Code is available on TC Energy's website at www.tcenergy.com and any person can obtain the Code without charge upon request from the Corporate Secretary of TC Energy. No waivers have been granted from any provision of the Code during the 2024 fiscal year.

### PRINCIPAL ACCOUNTANT FEES AND SERVICES
Our independent registered public accounting firm is KPMG LLP, Calgary, AB, Canada, Auditor Firm ID: 85. For information on principal accountant