Court File and Parties

COURT FILE NOS.: CV-19-615862-00CL, CV-19-616077-00CL and CV-19-616779-00CL DATE: 2024-12-23 SUPERIOR COURT OF JUSTICE - ONTARIO

RE: IN THE MATTER OF THE COMPANIES’ CREDITORS ARRANGEMENT ACT , R.S.C. 1985, c. C-36, AS AMENDED AND IN THE MATTER OF A PLAN OF COMPROMISE OR ARRANGEMENT

AND IN THE MATTER OF A PLAN OF COMPROMISE OR ARRANGEMENT OF JTI-MACDONALD CORP.

AND IN THE MATTER OF A PLAN OF COMPROMISE OR ARRANGEMENT OF IMPERIAL TOBACCO CANADA LIMITED AND IMPERIAL TOBACCO COMPANY LIMITED

AND IN THE MATTER OF A PLAN OF COMPROMISE OR ARRANGEMENT OF ROTHMANS, BENSON & HEDGES INC.

BEFORE: Chief Justice Geoffrey B. Morawetz

COUNSEL: Natasha MacParland, Chanakya Sethi and Anisha Visvanatha, for FTI Consulting Canada Inc., in its capacity as court-appointed Monitor of Imperial Tobacco Canada Limited and Imperial Tobacco Company Limited R. Shayne Kukulowicz and Monique Sassi, for Ernst & Young Inc., in its capacity as court-appointed Monitor of Rothmans, Benson & Hedges Inc. Pamela Huff and Jake Harris, for Deloitte Restructuring Inc., in its capacity as Monitor of JTI-Macdonald Corp. Deborah Glendinning, Marc Wasserman, Martino Calvaruso, Craig Lockwood and Marleigh Dick, for Imperial Tobacco Canada Limited and Imperial Tobacco Company Limited Paul Steep, Trevor Courtis, Jamey Gage, and Meena Alnajar, for Rothmans, Benson & Hedges Inc. Robert Thornton, and Rebekah O’Hare, for JTI-Macdonald Corp. Maria Konyukhova, for British American Tobacco p.l.c., B.A.T. Industries, p.l.c. and British American Tobacco (Investments) Limited Robert Cunningham, for the Canadian Cancer Society Avram Fishman, Mark E. Meland, Tina Silverstein and André Lespérance, Conseil québécois sur le tabac et la santé, Jean-Yves Blais and Cécilia Létourneau (Quebec Class Action Plaintiffs) Jacqueline Wall, for the Province of Ontario Scott Bomhof, for JT Canada LLC Inc., and PricewaterhouseCooopers Inc., in its capacity as Receiver of JTI-Macdonald TM Corp. David Ullmann, and David Mackenzie, La Nordique Compagnie D’Assurance du Canada Raymond Wagner and Kate Boyle, Representative Counsel for the Pan-Canadian Claimants Gale Rubenstein, for PricewaterhouseCooopers Inc., in its capacity as Liquidator of Northumberland General Insurance Company Sabri Shawa, for the Province of Alberta Jesse Mighton and Preet Gill, for the Province of British Columbia, Province of Manitoba, Province of New Brunswick, Province of Nova Scotia, Province of Prince Edward Island, Province of Saskatchewan, Government of Northwest Territories, Government of Nunavut and Government of Yukon in their capacities as Plaintiffs in the HCCR Legislation Claims Brett Harrison, for the Province of Quebec Claire Wortsman, for R.J. Reynolds Tobacco Company and R.J. Reynolds Tobacco International Inc. Douglas Lennox, for Representative Plaintiff, Kenneth Knight, in the Certified British Columbia Class Action Mark O’Donnell and Shernaz Patel, for Royal & Sun Alliance Insurance Company of Canada

HEARD: December 23, 2024

Endorsement

[1] This matter concerns the ongoing insolvency proceedings involving JTI - Macdonald Corp. (”JTI”), Imperial Tobacco Canada Limited and Imperial Tobacco Company Limited (collectively, “Imperial”) and Rothmans Benson and Hedges Inc. (”RBH”). This endorsement relates to all three applicants.

[2] This motion for the Quebec Class Action Plaintiffs Notice Protocol Order was not opposed.

[3] The Record supports the requested relief.

[4] The motion is granted, and the Order has been signed.

Chief Justice Geoffrey B. Morawetz Date: December 23, 2024