John Moffet

Discussions regarding the North American trade in biofuels, and the competitiveness of Canadian biofuel producers. Transportation of Dangerous Goods (Land) related to proposed changes to TDG regulations and the impacts of Protective Direction No. 39 on the competitiveness of the oil and gas sector. The Canada Shipping Act with respect to safe marine transportation. Technological innovation related to potential enhancement of Canada's research and innovation policy. This may include but is not limited to discussions regarding new or existing government programs supporting innovation and research in developing energy and cleaner energy (Clean Growth Program, Low Carbon Economy Challenge, Greenhouse Gas Reduction Fund, etc.). Tax structure changes as applicable to the natural resource extraction industry, including tax structures to support emissions reduction investments. Seeking policy levers to improve the utility of emissions credit to support emissions reduction technology deployment, with the Clean Fuel Regulation and OBPS related policy frameworks. Support for West White Rose - Discussion of critical timelines for resumption of West White Rose/White Rose, status of federal/provincial discussions on support for the NL offshore, including potential support for provincial government investment in West White Rose/White Rose. Species at Risk Act with regards to conservation initiatives to protect species and habitat. Seeking potential community infrastructure funding to support Cenovus' Indigenous Housing Initiative. Providing industry feedback on Impact Assessment Act relating to how Canada will assess major projects going forward, including the Project List, information requirements, time management regulations and the approach to assessment. Petroleum Research - Participating in meetings with government to collaborate with industry peers on research of benefit to industry and government in Newfoundland. Marine safety and spill response management and discussions around West Coast tanker moratorium. Major Projects Management Office as they relate to their coordinating role in improving efficiency and overseeing major oil and gas projects. Implementation of the United Nations Declaration on the Rights of Indigenous Peoples. Impact Assessment Act, the Canadian Energy Regulator Act, and the Navigation Protection Act, as they relate to cumulative effects assessments, environmental aspects of major oil and gas projects, and upstream greenhouse gas emissions and impacts on project assessments as well as discussions related to the implementation of environmental assessment processes. Greenhouse Gas Offshore Program - discussions with government regarding the development of potential greenhouse gas program related to offshore activities. Federal Real Property Act regarding resource exploration and drilling activity in a specific development area. Extractive Sector Transparency Measures Act implementation of the mandatory reporting standards for the extractive sector. Exploring potential partnership with Federal Government in delivering 2B Trees Program. Engage government and parliament regarding Bill C-59's proposed amendments to the Competition Act, to ensure that legitimate environmental targets are not subject to deceptive marketing claims. Discussions with regulator about how to improve and align combustion technical standards across provincial and federal jurisdictions. Discussions with government seeking policy and funding support for a joint gateway listing recommended environmental, social, and governance (ESG) suppliers. Discussions with Government regarding environmental, social, and governance (ESG) definitions and reporting requirements, and the Federal Government's support for innovation and technology development initiatives. Discussions with government regarding Atlantic Offshore Health and Safety Regulations. Discussions with Government on policy levers to support development of CCUS, methane and other emission reduct

Discussions regarding the review of the US Canada Mexico Agreement (USMCA). Discussions regarding the North American trade in biofuels, and the competitiveness of Canadian biofuels producers. Transportation of Dangerous Goods (Land) related to proposed changes to TDG regulations and the impacts of Protective Direction No. 39 on the competitiveness of the oil and gas sector. The Canada Shipping Act with respect to safe marine transportation. Technological innovation related to potential enhancement of Canada's research and innovation policy. This may include but is not limited to discussions regarding new or existing government programs supporting innovation and research in developing energy and cleaner energy (Clean Growth Program, Low Carbon Economy Challenge, Greenhouse Gas Reduction Fund, etc.). Species at Risk Act with regards to conservation initiatives to protect species and habitat. Providing industry feedback on Impact Assessment Act relating to how Canada will assess major projects going forward, including the Project List, information requirements, time management regulations and the approach to assessment. Petroleum Research - Participating in meetings with government to collaborate with industry peers on research of benefit to industry and government in Newfoundland. Marine safety and spill response management and discussions around West Coast tanker moratorium. Major Projects Management Office as they relate to their coordinating role in improving efficiency and overseeing major oil and gas projects. Implementation of the United Nations Declaration on the Rights of Indigenous Peoples. Impact Assessment Act, the Canadian Energy Regulator Act, and the Navigation Protection Act, as they relate to cumulative effects assessments, environmental aspects of major oil and gas projects, and upstream greenhouse gas emissions and impacts on project assessments as well as discussions related to the implementation of environmental assessment processes. Greenhouse Gas Offshore Program - discussions with government regarding the development of potential greenhouse gas program related to offshore activities. Federal Real Property Act regarding resource exploration and drilling activity in a specific development area. Extractive Sector Transparency Measures Act implementation of the mandatory reporting standards for the extractive sector. Exploring potential partnership with Federal Government in delivering 2B Trees Program. Ensure that labour disruptions do not prevent the transportation of goods by rail. Ensure continued access to critical parts so that supply chain disruptions do not impact operations. Engage government and parliament regarding Bill C-59's proposed amendments to the Competition Act, to ensure that legitimate environmental targets are not subject to deceptive marketing claims. Discussions with Senators regarding Bill S-243, the Climate Aligned Financing Act, and its impact on Canada’s energy sector. Discussions with Government regarding environmental, social, and governance (ESG) definitions and reporting requirements, and the Federal Government's support for innovation and technology development initiatives. Discussions with Government on policy levers to support development of CCUS, methane and other emission reduction technologies. Discussions related to the development and implementation of programs for communications and public outreach for the oil sands. Discussions regarding trade and infrastructure policies to support access to new and existing markets for Canadian energy products. Topics include (but are not limited to) crude by rail, pipeline nomination practices, partial upgrading as they may effect the Canadian energy market. Discussions regarding the United States-Mexico-Canada Agreement (USMCA) to ensure no new barriers to the movement of hydrocarbons in North America are implemented. Discussions regarding the Government of Canada's Intellectual Property (IP) Strategy with the goal of ensuring Canad

Transportation of Dangerous Goods (Land) related to proposed changes to TDG regulations and the impacts of Protective Direction No. 39 on the competitiveness of the oil and gas sector. The Canada Shipping Act with respect to safe marine transportation Technological innovation related to potential enhancement of Canada's research and innovation policy. This may include but is not limited to discussions regarding new or existing government programs supporting innovation and research in developing energy and cleaner energy (Clean Grown Program, Low Carbon Economy Challenge, Greenhouse Gas Reduction Fund, etc.) Tax structure changes as applicable to the natural resource extraction industry, including tax structures to support emissions reduction investments. Seeking policy levers to improve the utility of emissions credit to support emissions reduction technology deployment, within the Clean Fuel Regulation and OBPS related policy frameworks. Support for West White Rose - Discussion of critical timelines for resumption of West White Rose/White Rose, status of federal/provincial discussions on support for the NL Offshore, including potential support for provincial government investment in West White Rose/White Rose Species at Risk Act with regards to conservation initiatives to protect species and habitat Seeking potential community infrastructure funding to support Cenovus's Indigenous Housing Initiative Regulatory discussions through CAPP - participation through the Canadian Association of Petroleum Producers (CAPP) to discuss ways to make the Atlantic offshore oil and gas industry more competitive. Providing industry feedback on Impact Assessment Act relating to how Canada will assess major projects going forward, including the Project List, information requirements, time management regulations and the approach to assessment. Petroleum Research - Participating in meetings with government to collaborate with industry peers on research of benefit to industry and government in Newfoundland. Marine safety and spill response management and discussions around West Coast tanker moratorium Major Projects Management Office as they relate to their coordinating role in improving efficiency and overseeing major oil and gas projects Implementation of the United Nations Declaration on the Rights of Indigenous Peoples Impact Assessment Act, the Canadian Energy Regulator Act, and the Navigation Protection Act, as they relate to cumulative effects assessments, environmental aspects of major oil and gas projects, and upstream greenhouse gas emissions and impacts on project assessments as well as discussions related to the implementation of environmental assessment processes. Greenhouse Gas Offshore Program - discussions with government regarding the development of potential greenhouse gas program related to offshore activities. Federal Real Property Act regarding resource exploration and drilling acitvity in a specific development area Extractive Sector Transparency Measures Act implementation of the mandatory reporting standards for the extractive sector Exploring potential partnership with Federal Government in delivering 2B Trees Program Discussion with government regarding efficiency, effectiveness, cost, and safety of the Vancouver Metro Port Authority Discussion with government regarding accurate economic assumptions and calibration of economic models Discussion with government regarding accurate calibration of oil and gas emissions cap and related policies Discussions with regulator about how to improve and align combustion technical standards across provincial and federal jurisdictions Discussions with government seeking policy and funding support for joint gateway listing recommended environmental, social, and governance (ESG) suppliers Discussions with government seeking policy and funding support for a joint gateway listing recommended environmental, social, and governance (ESG) suppliers Discussions with Government regarding environme

Discussion regarding federal support for employment and training programs related to the industry. Discussion regarding Canada-US relations The Canada Shipping Act with respect to safe marine transportation Discussions regarding tax structure to support emissions reduction investments Species at Risk Act with regards to conservation initiatives to protect species and habitat Seeking potential community infrastructure funding to support Cenovus's Indigenous Housing Initiative Regulatory discussions through CAPP - participation through the Canadian Association of Petroleum Producers (CAPP) to discuss ways to make the Atlantic offshore oil and gas industry more competitive. Petroleum Research - Participating in meetings with government to collaborate with industry peers on research of benefit to industry and government in Newfoundland. Discussion regarding Marine safety and spill response management Implementation of the United Nations Declaration on the Rights of Indigenous Peoples Discussion regarding environmental assessment processes and requirements for major projects Discussions regarding Federal Real Property Act Extractive Sector Transparency Measures Act implementation of the mandatory reporting standards for the extractive sector Discussion with Government regarding the Competition Act Discussion with government regarding efficiency, effectiveness, cost, and safety of the Vancouver Metro Port Authority Discussion with government regarding economic support for indigenous participation in infrastructure and energy projects Discussion with government regarding accurate economic assumptions and calibration of economic models Discussion with government regarding accurate calibration of emissions related policies Discussions with regulator about how to improve and align technical standards across provincial and federal jurisdictions Discussions with Government regarding environmental, social, and governance (ESG) Discussions with government regarding Atlantic Offshore Health and Safety Regulations Discussions with Government on policy levers to support emission reduction technologies Discussions regarding trade and infrastructure policies to support market access. Discussions regarding the Government of Canada's Intellectual Property (IP) Strategy with the goal of ensuring Canada's IP system fosters research and development in Canada Discussions regarding government support for Indigenous community requests of skills training programs, facilities, infrastructure, and housing Discussions about potential policy levers to enable pathways to net-zero Discussion regarding federal fuel charge rebates and associated tax treatments. Development of regulations and implementation framework to ensure the safe operation of Remotely Piloted Aircraft Systems for applications in oil and gas industry. Consultation on Federal/Provincial alignment of greenhouse gas policies. Areas of focus include cost of carbon, provincial equivalency, trading mechanisms, and compliance mechanisms. Discussions regarding Canadian Environmental Protection Act related to greenhouse gas and other air emissions. Discussions regarding policy changes on water and a possible Canadian Water Agency. Canadian Energy Strategy related to national level alignment on energy priorities Canada Wildlife Act with regards to the environmental impacts from mineral resources activities Bill C-26 Discussion with Government regarding effective and efficient design and implementation of Bill C-26 Aboriginal Constitutional and Treaty Rights in relation to aboriginal consultation policy pertaining to resource management

Communicating with government officials about existing and proposed methane regulations, including SOR/2018-66 ("Regulations Respecting Reduction in the Release of Methane and Certain Volatile Organic Compounds (Upstream Oil and Gas Sector)"), and existing and proposed methane equivalency agreements. Communicating with government officials, in general, about potential private sector investments in the extractive sector in Saskatchewan. Communicating with the Government of Canada about the Fall Economic Statement Implementation Act, 2023 (formerly known as Bill C-59), more specifically about proposed environmental amendments to the Competition Act. Communicating with government officials, in general, about the production of renewable diesel, including the construction and operation of Imperial’s renewal diesel facility at their Strathcona refinery in Alberta. Communicating with government officials about potential labour disruptions in the transportation sector and their potential impact on fuel supplies in Canada. Communicating with government officials about the United Nations Declaration on the Rights of Indigenous Peoples (UNDRIP). Communicating with government officials about the Strategic Innovation Fund (SIF), more specifically the Net Zero Accelerator for industrial transformation. Communicating with government officials about the reliability of fuel supplies in Ontario and the Northwest Territories. Communicating with government officials about the proposed global plastics treaty being discussed by the Fourth Intergovernmental Negotiating Committee (INC-4). Communicating with government officials about the Petroleum and Gas Revenue Act, more specifically about oil and gas royalties and taxes. Communicating with government officials about the Joint Canada-Alberta Oil Sands Monitoring (JOSM) program, including annual work plans, technical reports, and compilation reports. Communicating with government officials about the Impact Assessment Act and the Canadian Energy Regulator Act, with respect to the oil and gas sector. Communicating with government officials about the Greenhouse Gas Pollution Pricing Act, specifically those sections related to the Federal Greenhouse Gas Offset System. Communicating with government officials about the Energy Monitoring Act and the Income Tax Act, more specifically about accounting practices used under both pieces of legislation. Communicating with government officials about the Clean Technology Investment Tax Credit. Communicating with government officials about the Clean Fuel Standard Regulations (SOR/2022-140) under the Canadian Environmental Protection Act, including those that apply to biofuels, fuel standards and emissions. Communicating with government officials about the Canadian Petroleum Resources Act, including about exploration licenses. Communicating with government officials about the Canadian Oil and Gas Operations Act, more specifically about the exploration, production, conservation, processing and transportation of oil and gas. Communicating with government officials about the Canadian Environmental Protection Act, including about contaminated sites, management of toxic substances, environmental charges and taxes, waste management, and sustainable development. Communicating with government officials about the Canada Shipping Act and the Canada Marine Act, more specifically about marine transportation. Communicating with government officials about the Canada-Newfoundland Atlantic Accord Implementation Act, more specifically about offshore petroleum oil and gas development. Communicating with government officials about taxation, more specifically federal excise taxes on exported products. Communicating with government officials about proposed regulations related to volatile organic compounds (VOC) emissions from aboveground storage facilities. Communicating with government officials about its proposed investment tax credit for Carbon Capture, Utilization and Storage (CCUS)

Communicating with government officials about fuel measurement standards. Communicating with government officials about taxation, more specifically federal excise taxes on fuel products. Communicating with government officials about the reliability of fuel supplies in Western Canada, Ontario and the Northwest Territories. Communicating with government officials, in general, about Canada's energy sector, including energy resilience, security, and infrastructure. Communicating with government officials, in general, about the global competitiveness of the energy sector in Canada. Communicating with government officials about industrial carbon pricing, including the Output-Based Pricing System (OBPS). Communicating with government officials about the “Canada-Alberta Memorandum of Understanding”, which was announced in November 2025, more specifically as it relates to oil and gas sector. Communicating with government officials about the “Climate Competitiveness Strategy”, which was announced in November 2025, more specifically as it relates to oil and gas sector. Communicating with government officials, including via government roundtables, about value-added agriculture, including as it relates to biofuels. Communicating with government officials about the Clean Fuel Regulations (SOR/2022-140) under the Canadian Environmental Protection Act, including those that apply to biofuels, fuel standards and emissions. Communicating with government officials about operations in the Northwest Territories, more specifically as it relates to the company’s Norman Wells Operations in the Northwest Territories. Communicating with government officials about international trade, including tariffs and surtaxes on steel and aluminum. Communicating with government officials about the Income Tax Act, R.S.C., 1985, c. 1 (5th Supp.), including as it relates to the taxation of bare trusts and investment tax credits. Communicating with government officials about existing and proposed methane regulations, including SOR/2018-66 ("Regulations Respecting Reduction in the Release of Methane and Certain Volatile Organic Compounds (Upstream Oil and Gas Sector)"), and existing and proposed methane equivalency agreements. Communicating with government officials, in general, about potential private sector investments in the extractive sector in Saskatchewan. Communicating with the Government of Canada about the Fall Economic Statement Implementation Act, 2023 (formerly known as Bill C-59), more specifically about proposed environmental amendments to the Competition Act. Communicating with government officials, in general, about the production of renewable diesel, including the construction and operation of Imperial’s renewal diesel facility at their Strathcona refinery in Alberta. Communicating with government officials about potential labour disruptions in the transportation sector and their potential impact on fuel supplies in Canada. Communicating with government officials about the United Nations Declaration on the Rights of Indigenous Peoples (UNDRIP). Communicating with government officials about the Strategic Innovation Fund (SIF), more specifically the Net Zero Accelerator for industrial transformation. Communicating with government officials about the proposed global plastics treaty being discussed by the Fourth Intergovernmental Negotiating Committee (INC-4). Communicating with government officials about the Petroleum and Gas Revenue Act, more specifically about oil and gas royalties and taxes. Communicating with government officials about the Joint Canada-Alberta Oil Sands Monitoring (JOSM) program, including annual work plans, technical reports, and compilation reports. Communicating with government officials about the Impact Assessment Act and the Canadian Energy Regulator Act, with respect to the oil and gas sector. Communicating with government officials about the Greenhouse Gas Pollution Pricing Act, specifically those sections related to the Federal

Providing input to certain federal departments and agencies — including the Canadian Energy Regulator (CER) and the Impact Assessment Agency (IAA) — on pipeline?related matters and major energy projects, including matters related to regulatory reform where applicable. These engagements may also encompass discussions on CER project review timelines, the role of regulators in pipeline safety, opportunities for industry?wide safety improvements, and environmental regulatory processes under the IAA. Enhancing collaboration with the Government of Canada for the protection of critical infrastructure. To discuss and seek government support for planning, building and operating pipelines in Canada to connect to LNG. To seek support for energy infrastructure development, including pipelines, gas storage, nuclear energy and electricity generating/storage projects. To discuss and seek government support for a potential electricity storage project, including but not limited to location, scope and funding of the project. To discuss and seek support for emerging technologies related to emissions, including but not limited to, Carbon Capture and Utilization and Storage (CCUS) and low carbon fuels. To understand how the Federal government is implementing UNDRIP and opportunity(ies) for industry to provide input during this process. To discuss the status and implementation of the federal government's proposed greenhouse gas regulations. To discuss skills development requirements for energy infrastructure projects. To discuss and seek government approval for the acquisition of land rights on federally owned land. Representations, comments and discussions regarding the proposed introduction of an investment tax credit for renewable energy projects. Representations, comments and discussions regarding the proposed introduction of an investment tax credit for capital invested in carbon, capture, utilization and storage (CCUS) projects. Representations, comments and discussions regarding the drafting of the proposed Regulations respecting reduction in the release of methane and certain volatile organic compounds and how the proposed regulation applies to the Corporation’s industry. Representations, comments and discussions regarding the drafting of proposed legislation by the Department of Finance proposing to implement tax measures concerning excessive interest and financing expenses (EIFEL). Representations, comments and discussions regarding the advancement of hydrogen energy projects. Representations, comments and discussions regarding Indigenous access to capital for energy infrastructure projects and issues arising from pipeline infrastructure crossing indigenous communities. Discussions on Federal Emissions Policy Discussing potential assistance from the federal government to assist with company discussions with Mexican regulatory authorities.

Border/port security policy, capacity, and federal-provincial coordination to combat auto theft. Ensure connected vehicle security and national security activities meet the intended objectives in a manner that is efficient with fully aligned outcomes with the U.S. Competitive industrial policies and supports such as the Strategic Innovation Fund. Revisions to the Workplace Hazardous Materials information system and inclusion of globally Harmonized System clarification and labelling of chemicals must recognize the integration production facilities and processes in Canada and the U.S. Regulatory requirements for conventional alternative and renewable fuels and associated fuel quality standards to support vehicle emission control technology and vehicle performance. Promote transportation infrastructure and policies to support testing and deployment of evolving vehicle technologies such as connected vehicles and automated vehicles aligned across Canada and with the U.S.; ensure efficient cross-border movement of vehicles for testing. Promote trade infrastructure to support the automotive manufacturing supply chain. Promote enhancements to highway infrastructure, including that for connected vehicle and automated vehicle technologies; transportation and border infrastructure that support the efficient movement of goods in a just-in-time supply chain environment. Ensure efficiencies in reporting fuel consumption data for the annual fuel consumption guide; ensure website and fuel economy labels are consistent with those in the U.S. Trade agreement negotiation and implementation that maximizes commercial benefits and export opportunities. Federal privacy, AI, cybersecurity-related legislation and regulation; Canadian Anti-spam legislation and regulation; Competition Act amendments; related to the development of new advancements in vehicle technology and in-vehicle communication. Ensure regulatory requirements for vehicle safety and supporting programs and policies meet the intended safety objectives and are aligned and synchronized with the U.S. Ensure the requirements of the Chemical Management plan are developed and applied in a manner that achieves the government's objectives and does not disrupt vehicle manufacturing operations and vehicles and new vehicle battery operations. Ensure the implementation of the new Canadian Environmental Protection Act is applied in a manner that does not disrupt manufacturing operations, vehicles, and vehicle battery operations. Ensure the alignment of Canada and U.S. vehicle emission and greenhouse gas standards, for light duty (2025 and beyond), and heavy duty vehicles (2019 and beyond) under the Canadian Environmental Protection Act. Ensure that federal ZEV policies support consumer uptake and demand, and comprehend the integrated nature of the auto industry and the need for alignment with U.S. federal ZEV policies and programs. Ensure that the proposed Clean Electricity Regulations do not impede the uptake and adoption of ZEVs and building out ZEV charging infrastructure. Ensure low EI rates are maintained and do not unreasonable raise the cost of doing business in Canada, or negatively impact competitiveness for new investment Ensure any further review of the Canadian Environmental Protection Act is applied in a manner that achieves the governments objectives and does not disrupt manufacturing operations and vehicles. Ensure an automotive strategy provides for a competitive environment that encourages maintenance of current and new automotive investment. Ensure alignment of Canada U.S. harmonized Tier 3 and beyond vehicle criteria air emission standards and supporting fuel quality requirements Employment and Training maintaining a strong apprenticeships system across Canada for a skilled workforce. Ensure there is an efficient temporary international worker process to allow for specialized expertise that is required for company-specific tasks. Data privacy framework that comprehends the develop

Energy Security & Supply Resilience - Development and modernization of federal legislation, regulations, policies and programs to strengthen Canada's energy security and fuel supply resilience, including potential amendments to the Energy Supplies Emergency Act. Output-Based Pricing System Regulations & federal benchmarking criteria - Development of federal offset system protocols. Recognition of high performers and linking of offset systems. Stable and predictable carbon pricing system. Competitiveness considerations. Excise Tax Act – Seeking clear, efficient, and practical administration of excise tax requirements, including relief mechanisms, minimization of administrative burden, and avoidance of unintended tax impacts. Tax measures – Seeking clear, efficient, and internationally aligned tax policies, regulations, and reporting requirements. Advocating for practical implementation, administrative certainty, regulatory harmonization across government departments, and minimization of administrative burden. Customs Act, Customs Tariff, Valuation for Duty Regulations, Customs Accounting and Revenue Management (CARM), tariffs and related trade measures – Seeking practical, efficient, and fiscally feasible implementation of customs and trade requirements, including appropriate tariff, surtax, remission, and exclusion relief mechanisms, while minimizing administrative burden and unintended cost impacts. Transportation - Considerations for competitiveness of Canadian shippers. Emphasizing importance of efficient access to markets, security of supply for products, and potential implications of tariffs. Streamlined compliance processes and safety standards requirements. Canadian Environmental Protection Act – Streamlined and efficient regulatory processes, reporting requirements, and information gathering initiatives. Reduction of regulatory and reporting duplication. Feasible implementation of a Right to a Healthy Environment. International and Inter-Provincial Trade: Predictable, diversified and open trade markets. Clear and pragmatic Canada-United States-Mexico trade agreement (CUSMA) compliance requirements. Preservation of CUSMA as currently structured. Clean Fuel Regulations – Efficient implementation. Compliance pathways that recognize emissions reduction actions and projects. Feasible requirements. Reduction in the Release of Volatile Organic Compounds (Storage and Loading of Volatile Petroleum Liquids) Regulations, reduction of benzene releases from gasoline stations, Base-Level Industrial Emissions Requirements – Advocating that regulatory policies and programs are feasible and science-based. Practical implementation. Fuel quality - Increase efficiency/streamline regulatory requirements through consolidation of the five federal fuel regulations. CCUS, clean technology and hydrogen investment tax credits, Clean Growth Fund, Clean Fuels Fund, and other fiscal frameworks to support low carbon fuels and products – Timely, predictable, and feasible fiscal and regulatory policies and programs to advance energy transition and diversification, including gaseous and liquid fuels and their carriers. Clear application & eligibility requirements, broadening of fund scope. Competitiveness of Canadian energy transition infrastructure investment. Net Zero Emissions Accountability Act and other climate policies/regulations including Emission Reduction Plans, Clean Electricity Regulation, oil and gas emissions cap, methane, Zero-Emission Vehicle Mandate, cross border carbon adjustment, carbon markets and interprovincial linkage, Internationally Transferred Mitigation Outcomes (ITMOs) and regional tables – Timely, predictable, and feasible regulatory policies and programs to advance a competitive energy transition. The future Canadian energy mix and the potential pathways. Opportunities and fiscal incentives for emissions reductions and low-carbon solutions. Competition Act - Seeking to understand new requirements. Clear guidelines and prag

Decarbonization strategies (for example CCUS, hydrogen, transportation, low-carbon fuels, LNG) - Inform development and implementation of strategies and promote alignment with other jurisdictions’ strategies and policies. Timely fiscal and regulatory policies and programs to advance energy transition and diversification. Consideration of both future supply and demand. Timely and risk-based regulatory permitting processes for decarbonization projects. Efficient project approvals and regulatory processes. Competitiveness and enabling of decarbonization pathways. Standing Committee on International Trade, Canada-United States-Mexico Agreement - Coordination in joint efforts. Acceleration of trade treaty. Emphasizing importance of access to markets and security of supply for our products. Competition Act - Seeking to understand proposed changes. Clear guideline with broad scope of recognition for internationally recognized standards. CCUS, clean technology and hydrogen investment tax credits, Clean Growth Fund, Clean Fuels Fund, and other fiscal frameworks to support low carbon fuels and products – Timely fiscal and regulatory policies and programs to advance energy transition and diversification, including gaseous and liquid fuels and their carriers. Clear application & eligibility requirements, broadening of fund scope. Competitiveness of Canadian energy transition infrastructure investment. Transportation of Dangerous Goods Regulations – Clear and efficient administration. Response Organizations Regulation - Updates to the regulation are consistent with other requirements and risk-based. Reduction in the Release of Volatile Organic Compounds (Storage and Loading of Volatile Petroleum Liquids) Regulations, reduction of benzene releases from gasoline stations, Base-Level Industrial Emissions Requirements – Advocating that regulatory policies and programs are feasible. Output-Based Pricing System Regulations - Development of federal offset system protocols, recognition of high performers and linking of offset systems. Offshore Renewable Energy Regulations Initiative – Inform development of ORER to support effective and responsible growth of Canada's offshore renewable energy industry. Net Zero Emissions Accountability Act and other climate policies/regulations including Emission Reduction Plans, Clean Electricity Regulation, oil and gas emissions cap, methane, Zero-Emission Vehicle Mandate, cross border carbon adjustment, carbon markets and interprovincial linkage, Internationally Transferred Mitigation Outcomes (ITMOs) and regional tables – Inform development of timely fiscal and regulatory policies and programs to advance a competitive energy transition. The future Canadian energy mix and the potential pathways. Multi-Sector Air Pollutants Regulations - Feasible interpretation of testing requirements. Measurement Canada Bulletin V-30 - Streamlining of reporting requirements. Impact of OECD Pillar I initiative on Extractives Industry and Canadian economy – Seeking to align Indirect Tax data with OECD’s proposed requirements. Fuel Charge Regulation (Greenhouse Gas Pollution Pricing Act) - Addressing gaps in legislation including treatment of buyback scenarios, product conversion factors, administration of federal fuel charge certificates, clarification of rules and implementation of heating oil relief to customers, and interpretation on the application of federal fuel charge and federal excise taxes on certain products. Fiscal and regulatory policies and programs to enable electrification of resource development activities. Excise Tax Act: Embedded Federal Excise Tax - Seeking to simplify processes and broaden eligibility. Customs Act: Valuation for Duty Regulations - Seeking to ensure no unintended consequences of increasing tax and administrative burden on Canadian registered and resident importers/taxpayers result from proposed amendments. Customs Accounting and Revenue Management (CARM) - Seeking to ensure proposed changes the

Discussions with government about federal climate and environmental policies, legislation and regulations, such as but not limited to the Emission Cap, the Clean Fuel Regulations, the Output Based Pricing System, the ZEV mandate and the Multi-Sector Air Pollutants Regulations. Discussions on sanctions related to jurisdictions in which Suncor operates or in relation to the loading and unloading of purchased goods. Discussions with government on the Impact Assessment process and impact assessments for energy projects. Discussions of impacts and barriers to the competitiveness of Canadian oil and gas industry, including market access issues such as tanker bans, pipelines as well as new green washing provisions included in the Competition Act. Discussions with government on policy and fiscal supports, and regulatory challenges related to decarbonization, including projects like Pathways. Discussion with government on Canada's biofuel security including incentives and refinery competitiveness. Discussion with the government on any proposed tax changes, specifically relating to the Income Tax Act and associated regulations. Discussions will include all forms of investment tax credit including Carbon Capture, Utilization and Storage (CCUS) projects, hydrogen, as well as production tax credits for biofuels. Discussion with the federal government on First Nations and Indigenous consultation processes including provisions under the Indigenous Loan Guarantee program and the Environmental Justice Act. Discussions with government on issues and challenges to Suncor's operational continuity, including cybersecurity threats, work stoppages, and infrastructure challenges. Discussions with government on regulatory frameworks to enable successful closure & reclamation of oil sands mines, including regulations and practices that enable water release. Advocacy related to both export and import tariffs imposed on our industry both by the US and/ or the Canadian government as well as export bans, if applicable. Discussions with government on Fisheries Act in regard to the implementation of the Codes of Practice, related guidance's and enhanced coordination and alignment between the federal and provincial government. Advocate for timely, streamlined immigration approvals for workers supporting Suncor’s operations both in Canada and internationally.

Taxation and Finance: Reduce federal corporate income tax levels to compete with US federal taxes including faster deductions of capital investment. Natural Resources: We advocate for a more efficient, faster and more predictable approval process for new energy projects including LNG and pipelines to increase the value to Canada from energy exports and diversify markets. Impact Assessment agency Act is detrimental to Canada's energy project developers and detrimental to our membership.

Discussions related to tariff remissions subject to trade control, surtax, or tariff rate quota regimes. Fisheries Act and related regulations with respect to regulatory approaches in implementation and assurance requirements. Transportation of Dangerous Goods Regulation and discussions around transportation as it relates to the oil and gas industry Sustainable Finance and Environment, Social, Governance (ESG) considerations for investment decisions. Support for the Clean Resource Innovation Network (CRIN) to advance research to build upon existing expertise in the development of clean and affordable energy. Species at Risk Act with regard to conservation initiatives to protect species and their habitats Impact Assessment Act as it relates to approvals and impact assessments for major oil and gas projects. Duty to consult Indigenous communities as it relates to oil and gas projects, including implementation of the United Nations Declaration on the Rights of Indigenous Peoples. Discussions on climate change regulations and policies that may be directed at oil sands, refining, and gas processing. This includes methane, Clean Fuels Standard and net zero. Canadian policy support related to international market access for oil and gas. Canadian Environmental Protection Act with respect to the regulatory framework for greenhouse gas emissions and criteria for air contaminants and air pollutant regulations Canadian Energy Regulator as it relates to regulatory oversight of upstream interprovincial pipelines. Allow immediate deductibility of capital costs for tax purposes in the year in which they occur, to be applied broadly across the economy in a manner that aligns with similar tax reforms in the US.

Transportation of Dangerous Goods Regulation and discussions around transportation as it relates to the oil and gas industry Sustainable Finance and Environment, Social, Governance (ESG) considerations for investment decisions. Support for the Clean Resource Innovation Network (CRIN) to advance research to build upon existing expertise in the development of clean and affordable energy. Support for industry due to impact of COVID-19 pandemic on oil and natural gas sector, including access to COVID rapid tests, regulatory requirements, liability, methane, liquidity, technology/innovation/infrastructure funding, wage subsidy, funding for student and new graduate positions. Species at Risk Act with regard to conservation initiatives to protect species and their habitats Seeking creation of a provincial pilot program to enable companies to purchase COVID rapid tests. Impact Assessment Act as it relates to approvals and impact assessments for major oil and gas projects. Duty to consult Indigenous communities as it relates to oil and gas projects, including implementation of the United Nations Declaration on the Rights of Indigenous Peoples. Discussions on climate change regulations and policies that may be directed at oil sands, refining, and gas processing. This includes methane, Clean Fuels Standard and net zero. Canadian policy support related to international market access for oil and gas. Canadian Environmental Protection Act with respect to the regulatory framework for greenhouse gas emissions and criteria for air contaminants and air pollutant regulations Canadian Energy Regulator as it relates to regulatory oversight of upstream interprovincial pipelines. Allow immediate deductibility of capital costs for tax purposes in the year in which they occur, to be applied broadly across the economy in a manner that aligns with similar tax reforms in the US.

Clean Electricity Regulations (CER) & equivalency – understanding the timing, objectives, and implementation of the CER to navigate a bilateral equivalency agreement. Includes advocacy for strengthened industrial pricing system to meet Canada's decarbonization goals. Net-zero emissions pathways to 2050 and the use nuclear energy and/or negative emissions technologies to meet Canada's climate goals. Maintaining and improving the large emitter trading systems (LETS) created by the Part 2 of the Greenhouse Gas Pollution Pricing Act (2018). Canada Growth Fund (CGF) - Understanding the timing, objectives, function and intended outcomes of the CGF using mechanisms such as carbon contracts (e.g. contracts for difference & offtake agreements). This includes advocacy around how carbon contracts are deployed, and the funding mechanisms used to support carbon contracts. Seeking changes to federal rules around tax treatment of companies (e.g. utilities) that change from not-taxable to taxable status (departure tax). The regulation of greenhouse gas emissions through the federal out-put based pricing system, including expanding fungibility and transparency. The development of a border carbon adjustment mechanism to respond concerns around carbon leakage and Canadian competitiveness. Policy around the design and implementation of a federal Carbon Contracts for Difference (CCfD) program. Pan-Canadian Framework on Clean Growth and Climate Change with respect to Canada's implementation of its international policy commitments.

Communicating about migratory bird regulations under the Species at Risk Act, S.C. 2002, c. 29 and the Migratory Birds Convention Act, 1994, S.C. 1994, c. 22, more specifically their impact on the oil and gas sector. Communicating about regulations under the Fisheries Act, R.S.C., 1985, c. F-14, including the Petroleum Refinery Liquid Effluent Regulations, more specifically their impact on the oil and gas sector. Communicating about environmental reporting requirements under the Income Tax Act, including climate risk disclosures under section 211.93 of the Income Tax Act, more specifically their impact on the oil and gas sector. Communicating about consultation matters, including the United Nations Declaration on the Rights of Indigenous Peoples (UNDRIP) and the United Nations Declaration on the Rights of Indigenous Peoples Act. Communicating, including via government-led consultations, about the Federal Plastics Registry (FPR), more specifically those provisions that impact the oil and gas sector. Communicating, in general, about potential collaboration between the federal government, industry and Indigenous communities with respect to oil and gas projects. Communicating, including via government-led consultations, about the 2026-2029 Federal Sustainable Development Strategy, more specifically those provisions that impact the oil and gas sector. Communicating about Private Member’s Bill C-264 ("An Act to repeal certain restrictions on shipping"), more specifically those provisions that impact the oil and gas sector. Communicating, including via government-led consultations, about proposed/draft regulations related to oil sands mining effluent under the Canadian Environmental Protection Act, 1999. Communicating about investments tax credits under the Income Tax Act, including tax credits for carbon capture, utilization and storage ("CCUS"). Communicating, including via government-led consultations, about red tape reduction initiatives (including but not limited to the Horizontal Red Tape Reviews being conducted by the Red Tape Reduction Office), more specifically the simplification and harmonization of regulations that apply to the oil and gas sector. Communicating, including via government-led consultations, about regulations under the Canadian Environmental Protection Act, more specifically the Clean Fuel Regulations (SOR/2022-140). Communicating, including via government-led consultations, about proposed regulations under the Canadian Energy Regulator Act, more specifically the Indigenous Ministerial Arrangements Regulations. Communicating about environmental amendments to the Competition Act that resulted from the passage and implementation of former Bill C-59 (Fall Economic Statement Implementation Act, 2023), including those related to advertising or so-called ‘greenwashing’. Communicating about Budget 2025-26, including Bill C-15 (“An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025”), including potential investment tax credits for the energy sector and potential investments in the energy sector. Communicating about federal programs designed to promote industrial innovation, including the Industrial Research Assistance Program (IRAP) at the National Research Council of Canada (NRC). Communicating about the Pathways Project, a proposed carbon capture, utilization and storage ("CCUS") project, which will transport and store captured carbon dioxide from multiple oil sands facilities in northeast Alberta. Communicating about the Memorandum of Understanding ("MOU") between the Governments of Alberta and Canada, more specifically as it relates to the Pathways Project, which is a proposed carbon capture, utilization and storage ("CCUS") project. Communicating about the Output-Based Pricing System (“OBPS”) under the Greenhouse Gas Pollution Pricing Act, S.C. 2018, c. 12, s. 186, more specifically its impacts on the oil and gas sector. Communicating about the Canadian Environmental Prote