Company: EMICF
Filing Date: 2025-09-19
Form Type: DRS
Source: 0000950103-25-011900
Chunk: 30

Company: EMERA INC
Filing Date: 2025-09-19
Form: DRS
Chunk 30
---
 material Canadian federal income tax consequences of the acquisition, ownership and disposition of Debt Securities by an initial investor, including any such consequences to an investor who is not a resident of Canada (for purposes of the Income Tax Act (Canada) and any applicable income tax convention).

A prospectus supplement may describe any material U.S. federal income tax consequences of the acquisition, ownership and disposition of Debt Securities by an initial investor, including, to the extent applicable, any such consequences relating to Debt Securities payable in a currency other than U.S. dollars, issued with original issue discount for U.S. federal income tax purposes, or containing any early redemption provisions or other special terms.

<div align='center'>25

LEGAL MATTERS</div>

The validity of the Debt Securities and the related Guarantees will be passed on for us by Davis Polk & Wardwell LLP, New York, New York.

<div align='center'>EXPERTS</div>

The consolidated financial statements of Emera appearing in Emera's Form 40-F for the year ended December 31, 2024, have been audited by Ernst & Young LLP, Chartered Professional Accountants, Halifax, Nova Scotia, independent registered public accounting firm, as set forth in their report thereon, included therein, and incorporated herein by reference. Such consolidated financial statements are incorporated herein by reference in reliance upon such report given on the authority of such firm as experts in accounting and auditing.

<div align='center'>26

DOCUMENTS FILED AS PART OF THE REGISTRATION STATEMENT</div>

The following documents have been or will be filed with the SEC as part of the joint registration statement on Forms F-10 and F-3 of which this prospectus is a part:

| • | the                                                                           
 documents referred to in the “Documents Incorporated by Reference” section of 
 this prospectus;                                                              |

| • | consent                                           
 of independent registered public accounting firm; |

| • | consents                 
 and opinions of counsel; |

| • | powers                                       
 of attorney from our directors and officers; |

| • | forms                                         
 of Indenture relating to the Debt Securities; |

| • | a                                                                                                  
 statement of eligibility of Equiniti Trust Company, LLC as trustee for the Subordinated Indenture, 
 on Form T-1;                                                                                       |

| • | lists                                                  
 of subsidiaries of Emera, EUSHI and EUSHI Finance; and |

| • | filing      
 fee tables. |

<div align='center'>27

EXP