Inter Pipeline Ltd. Tax Election

General Shareholder Tax Summary

The following discussion is intended to provide a general explanation of the U.S., Canadian, European, and Australian tax treatment of holding Brookfield Infrastructure Corporation shares.

This summary is of a general nature only and is not intended to be, nor should it be construed to be, legal or tax advice to any particular holder of Brookfield Infrastructure Corporation shares, and no representation with respect to the U.S., Canadian, Australian and European income tax consequences to any particular holder is made. Consequently, holders of Brookfield Infrastructure Corporation shares are advised to consult their own tax advisors with respect to their particular circumstances. For a detailed discussion of the material tax considerations for unitholders relating to the special distribution of class A shares and of the ownership and disposition of class A shares, please refer to our SEC Form F-1 Registration statement .

Canadian Shareholder Tax Questions
U.S. Shareholder Tax Questions
European Shareholder Tax Questions
Australian Shareholder Tax Questions


Investor Enquiries

For all Brookfield Infrastructure Corporation investor enquiries, please call our shareholder enquiries line:
North America: 1-866-989-0311
Global: 1-416-363-9491

Transfer Agent

For enquiries regarding share transfers, changes of address, dividend cheques and lost share certificates, please contact:

Shareholder correspondence should be mailed to:
Computershare Trust Company of Canada
P.O. Box 7021
31 Adelaide St. E
Toronto, ON
M5C 3H2

Toll-Free: 1-800-564-6253
Direct Dial: 1-514-982-7555

Investor Relations Contact

Rene Lubianski

Managing Partner, Strategic Initiatives
Brookfield Asset Management Inc.
Tel: 416-956-5129