Timothy Gardiner

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

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.

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.

Technological innovation related to potential enhancement of Canada's research and innovation policy. 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 Carbon Capture, Utilization and Storage (CCUS), process improvements, 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 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.). Discussions about potential policy levers, including potential support for Provincial and Federal government investment to enable pathways to net-zero.

Discussions surrounding the development of additional crude oil pipeline egress on B.C.'s West Coast Pan-Canadian energy strategy – discussions regarding the development of a national energy strategy, Canada’s role in the North American and global energy markets, US-Canada energy and trade relations and other trade related issues, including tariffs Discussions regarding the implementation of grants and investment tax credits for energy transition projects, such as carbon capture, utilization and storage (CCUS). Discussions and updates related to Pembina’s export projects in BC West Coast, such as the Prince Rupert propane export terminal, Vancouver wharves, and Cedar liquified natural gas (LNG) export terminal. Clean Fuel Regulations – discussions and input related to the implementation of the Clean Fuel Regulations and compliance pathways. Discussions around enabling policy and incentives for data centres and accompanying power generation Regulatory efficiency – discussions regarding the government’s approach towards streamlining regulatory process as they related to large energy infrastructure projects and pipelines. Market access and competitiveness - discussion regarding the government’s approach to opening new markets for Canadian oil and gas resources and related products to ensure full market value for Canadian hydrocarbons and other projects as yet in the proposal stage. Discussions related to the implementation of federal environmental assessment and environmental protection legislation. Discussions regarding the competitiveness of Canada’s energy sector, particularly related to pipelines and midstream energy issues, including environmental protection and safety, Indigenous engagement, federal procurement decisions, and sector investment. Climate change policies with respect to considerations for greenhouse gas reduction targets, cap and trade and carbon pricing provisions.

Discussions with the Government of Canada about the announced funding opportunities for CCUS and/or hydrogen project proposals Discussions concerning exports of hydrogen and/or hydrogen carriers from Western Canada Regulatory efficiency – discussion reading the government’s approach towards streamlining regulatory process as they related to large energy infrastructure projects and pipelines. Pan-Canadian energy strategy – discussions regarding the development of a national energy strategy, Canada’s role in the North American and global energy markets, US-Canada energy and trade relations and other trade related issues. Market access and competitiveness - discussion regarding the government’s approach to opening new markets for Canadian oil and gas resources and related products to ensure full market value for Canadian hydrocarbons and other projects as yet in the proposal stage. Discussions related to the implementation of federal environmental assessment and environmental protection legislation. Discussions regarding the competitiveness of Canada’s energy sector, particularly related to pipelines and midstream energy issues, including environmental protection and safety, Indigenous engagement, federal procurement decisions, and sector investment. Discussions and updates related to Pembina’s projects in BC West Coast, such as the Prince Rupert propane export terminal, and Cedar liquified natural gas export terminal. Climate change policies with respect to considerations for greenhouse gas reduction targets, cap and trade and carbon pricing provisions. Clean Fuel Standard – discussions and input related to the development of the Clean Fuel Standard regulations.

Tax regulations, with respect to the design and application of climate action tax policies that support a competitive capital investment and operating environment for non-fossil clean fuel production and use. International trade, with respect to agreements and policies to enable the import and export and reporting of non-fossil clean fuels, and fuel quality standards related to such fuels. Government procurement, with respect to general policies to procure and use non-fossil clean fuels across government fleets. Fuel tax, with respect to design and application of fuel excise taxes on transportation fuels. Climate action fiscal policies and programs with respect to the design and implementation of public investment programs to support the construction, production and use of advanced biofuels. Carbon tax, with respect to design and implementation of a carbon price on fuels and on the production of non-fossil clean fuels under the Greenhouse Gas Pollution Pricing Act. Canadian Environmental Protection Act, with respect to guidance and implementation of the new Clean Fuel Regulations.

"Hydrogen Related Incentives" On behalf of the client, I will be advocating to various departments and agencies to promote hydrogen production and carbon capture and storage (CCS) in Alberta. In addition, I will be pursing various department and agencies to adopt hydrogen and CCS incentives.

Policies, regulations and programs regarding zero emissions vehicles and the use of hydrogen in transportation applications, the supply of hydrogen and equipment for hydrogen fueling stations, including technology relating to compression, storage and dispensing. Engaging government regarding support for clean hydrogen production and emissions reductions, including the proposed Clean Hydrogen Investment Tax Credit and the Carbon Capture, Utilization and Storage Investment Tax Credit.

Safe Shipping strategies and regulatory alignment Relief from import duties on FISC (fabricated industrial steel components) Participation in Risk Task Force for CSA Z276-18; review, amend and make recommendations to the risk assessment chapter 14 of CSA Z276-18 for recommendation to the CSA committee in the next update Income Tax policy with respect to tax treatment of LNG facilities Competitiveness on Canadian energy infrastructure investment Clarification, applicability and processes around National Energy Board Act provisions on energy exports. C-10 Immigration Processing Speed

Strategic Investment Fund (SIF), Clean Fuel Funds, Net Zero Accelerator Fund to expedite a decarbonization project for large emitters and GHG Abatement, Investment Tax Credits, Federal Incentive Mechanisms Regulations and policies that affect the ongoing operations of North Atlantic Refining Ltd. and Braya Renewable Fuels Ltd. Proposed changes in the Clean Fuel Standard Regulations and to maintain exemption status Greenhouse Gas Regulations, Federal Carbon Pricing backstop, and Carbon Tax Climate Change policies and regulations associated with Greenhouse Gas emissions policies and pricing mechanisms that affect the fiscal operation of a renewable fuels refinery operations and or Green Hydrogen Energy Hub

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.

Communicating with government officials, in general, about policies and programs supporting the development and optimization of Canadian natural gas production, including technological advancements and regulatory frameworks. Communicating with government officials, in general, about the exportation of Canadian natural gas to global markets. Communicating with government officials and setting up meetings about regulations established under the Canadian Environmental Protection Act, including Regulations Amending the Regulations Respecting Reduction in the Release of Methane and Certain Volatile Organic Compounds (Upstream Oil and Gas Sector). Communicating with government officials about the Emissions Reduction Plan, more specifically the proposed cap on greenhouse gas emissions (GHGs) from the oil and gas industry. Communicating with government officials about reductions in methane emissions, including federal methane regulations and provincial equivalency agreements. Communicating with government officials about collaboration between the Government of Canada and Tourmaline Oil Corp. on the reduction of greenhouse gas emissions (GHGs), including methane emissions.