Imperial Tobacco - List of Known Creditors As of March 12, 2019

Notes: 1. The attached list of creditors was prepared based on information available from the books and records of Imperial Tobacco as of March 12, 2019 (the "Filing Date"). 2. This list is provided pursuant to section 23(1)(a) of the CCAA and the regulations made thereunder. This list of creditors has been prepared without admission as to the liability for, or the quantum of, any of the amounts shown. 3. The dollar amounts are not to be used for the purposes of valuing any claims against Imperial Tobacco as they are subject to change based on updated or additional information. 4. A procedure to request and assess claims against Imperial Tobacco (a "Claims Procedure") has not been approved by the Court and creditors are not required to submit a proof of claim at this time.

Creditor Name Address 1 City Province Country Postal/ZIP Code Amount 10 Star Events Inc. 240-196 West 3rd Avenue Vancouver BC Canada V5Y 1E9 (551,317) 10 Star Events Inc. 240-196 West 3rd Avenue Vancouver BC Canada V5Y 1E9 (303,213) 1001438 BC LTD 1093 West Broadway, Suite #108 Vancouver BC Canada V6H 1E2 (134,464) 2517043 Ontario Inc. DBA Merchandis 2001 Sheppard Ave. East Suite 800 Toronto ON Canada M2J 4Z8 (1,231,716) 360-I Installations Inc 23 Mckee Drive South Caledon East ON Canada L7C 1G8 (11,236) 9229-5138 QUEBEC Inc. 407, rue McGill, bureau 710 Montréal QC Canada H2Y 2G3 (113,697) 9310-8686 Quebec Inc 438 McGill QC Canada H2Y 2G1 (6,000) 9390-6402 Quebec Inc 855 rue brunet Montreal QC Canada H4M 1Y4 (93,119) Acceo Solutions Inc. 75 rue Queen, Bureau 6100 Montréal QC Canada H3C 2N6 (78,832) Aerotek ULC 350 Burnhamthorpe Road West, suite Mississauga ON Canada L5B 3J1 (481,610) Aerotek ULC 350 Burnhamthorpe Road West, suite Mississauga ON Canada L5B 3J1 (201,014) Alligacom, Inc. 4220 De Rouen, Suite 200 Montréal QC Canada H4P 2N5 (21,123) Allstream Business inc 7550 Birchmount Rd Markham ON Canada L3R 6C6 (10,877) Alten Canada 1100 Bd. René Lévesque Ouest Montréal QC Canada H3B 4N4 (24,093) American Express Canada Inc. 1211 Denison Street, unit 18 Markham ON Canada L3R 4B3 (117,766) American Express Canada Inc. 1211 Denison Street, unit 18 Markham ON Canada L3R 4B3 (34,991) AntiSocial Media Solutions #316 -1008 Homer street Vancouver BC Canada V6B 2X1 (9,240) Ari Financial Services Inc. T46163 P.O. Box 46163, Station A Toronto ON Canada M5W 4K9 (529,052) Ari Financial Services Inc. T46163 P.O. Box 46163, Station A Toronto ON Canada M5W 4K9 (23,728) A'shop Creative Studio Inc. 3081 301-Ontario E Montreal QC Canada H1W 1N7 (7,289) Bastos Du Canada Limitée 371 Saint-Marc Louiseville QC Canada J5V 2L9 (4,265,228) BORGWALDT KC GMBH SCHNACKENBURGALLEE 15 HAMBURG Germany 22525 (26,885) Brad Inc 215 St-Jacques Montreal QC Canada H2Y 1M6 (19,500) BSM Wireless Inc. 75 International Blvd., Suite 100 Toronto ON Canada M9W 6L9 (5,931) Canada Post Corporation 2701 Riverside Dr. Ottawa ON Canada K1A 1L7 (34,679) Canadian Bank Note Company Limited 145 Richmond Road Ottawa ON Canada K1Z 1A1 (158,960) Canadian Tobacco Manufacturers' Council 6, rue d'Angers Gatineau QC Canada J8T 4K1 (137,201) Capital Données 3275 des orchidées St-Hubert QC Canada J3Y 8P1 (19,812) Chasseurs films Inc. 32 Des Sittelles Orford QC Canada J1X 7E3 (31,851) Cofomo 1000, rue De la Gauchetiere O. bur. Montréal QC Canada H3B 4W5 (19,702) Imperial Tobacco - List of Known Creditors As of March 12, 2019

Notes: 1. The attached list of creditors was prepared based on information available from the books and records of Imperial Tobacco as of March 12, 2019 (the "Filing Date"). 2. This list is provided pursuant to section 23(1)(a) of the CCAA and the regulations made thereunder. This list of creditors has been prepared without admission as to the liability for, or the quantum of, any of the amounts shown. 3. The dollar amounts are not to be used for the purposes of valuing any claims against Imperial Tobacco as they are subject to change based on updated or additional information. 4. A procedure to request and assess claims against Imperial Tobacco (a "Claims Procedure") has not been approved by the Court and creditors are not required to submit a proof of claim at this time.

Creditor Name Address 1 City Province Country Postal/ZIP Code Amount Controlnet services d entretien 7075 Rue Marconi Montreal QC Canada H2S 3K4 (58,092) Core-Mark International 8030 ESQUESING LINE MILTON ON Canada L9T 6W3 (6,885) Day Communications Group Inc. 10 Alcom Avenue, suite 200 Toronto ON Canada M4V 3A9 (42,266) DBPro Inc suite 700 2075 boulevard Robert-Bou Montréal QC Canada H3A 2L1 (35,870) Docuplus 980, rue St-Antoine Ouest, bureau 6 Montréal QC Canada H3C 1A8 (73,386) FANATIK AGENCY INC. 1002-977 MAINLAND STREET VANCOUVER BC Canada V6B 1T2 (60,936) Fly Studio 5220 St-Laurent blvd Montréal QC Canada H2T 1S1 (9,141) Fujitsu Canada Inc 7101 Suite 102 Montreal QC Canada H3N 1X9 (78,420) GE Capital 1250, Rene Levesque Blvd, Suite 110 Montréal QC Canada H3B 4W8 (78,183) Geometry Global 215 Rue Saint-Jacques, bureau 333 Montréal QC Canada H2Y 1M6 (1,132,520) Government of PEI, Dept. of Finance, Energy & Mun. 95 Rochford Street Charlottetown PE Canada C1A 3T7 (716,203) Groupe de Sécurité Garda S.E.N.C. 1390, rue Barré Montréal QC Canada H3C 1N4 (97,428) Groupe Excelso 195-4975 Rideau Quebec QC Canada G2E 5H5 (11,476) Groupe In-RGY Consultation Inc. rue Le Moyne Montréal QC Canada H2Y 1Y3 (8,195) HOGARTH WORLDWIDE DE MEXICO JOSE LUIS LAGRANGE NO. 103 Ciudad de México Mexico 11510 (5,820) I.C.I Influence communications 505 Boul. de Maisonneuve Q. Bur 200 Montréal QC Canada H3A 3C2 (12,235) Imperial Tobacco Pension Investment Trust Fund 3711 St-Antoine Montréal QC Canada H4C 3P6 (7,000) Imperial Tobacco Pension Investment Trust Fund 3711 St-Antoine Montréal QC Canada H4C 3P6 (205,000) International Visual Corporation of Canada Inc. 11500 Boul Armand Bombardier Montreal QC Canada H1E 2W9 (35,548) Iron Mountain Canada Corporation P.O.Box 3527 Station A Toronto ON Canada M5W 3G4 (71,942) Kealey & Associates Inc 5025 Orbitor Drive Building 1 Suite Mississauga ON Canada L4W 4Y5 (33,900) LABSTAT INTERNATIONAL INC. 262 MANITOU DRIVE KITCHENER ON Canada N2C 1L3 (32,075) Le Groupe Giolong International Inc 12910 Metropolitain East Montreal QC Canada H1A 4A7 (91,223) Lee Hecht Harrison - Canada Corp. P.O. BOX 4090 STN A Toronto ON Canada M5W 0E9 (15,247) Les Abeilles service de conditionn. 12910 Boul. Métropolitain Est Montreal QC Canada H1A 4A7 (4,045,056) Letko Brosseau Associates Inc. 1800 McGill College Avenue, ST 2510 Montréal QC Canada H3A 3J6 (17,903) LGS 275, avenue Viger Est, bureau 400 Montréal QC Canada H2X 3R7 (93,323) Lodestar Security Solutions 1852 Thornecrest Street Orleans ON Canada K1C 6K8 (10,882) Loyalty Source 8010 Devonshire Montreal QC Canada H4P 2K3 (24,065) Loyalty Source 8010 Devonshire Montreal QC Canada H4P 2K3 (5,919) Imperial Tobacco - List of Known Creditors As of March 12, 2019

Notes: 1. The attached list of creditors was prepared based on information available from the books and records of Imperial Tobacco as of March 12, 2019 (the "Filing Date"). 2. This list is provided pursuant to section 23(1)(a) of the CCAA and the regulations made thereunder. This list of creditors has been prepared without admission as to the liability for, or the quantum of, any of the amounts shown. 3. The dollar amounts are not to be used for the purposes of valuing any claims against Imperial Tobacco as they are subject to change based on updated or additional information. 4. A procedure to request and assess claims against Imperial Tobacco (a "Claims Procedure") has not been approved by the Court and creditors are not required to submit a proof of claim at this time.

Creditor Name Address 1 City Province Country Postal/ZIP Code Amount MarchFifteen Consulting Inc. Suite 1300 25 Adelaide St. East Toronto ON Canada M5C 3A1 (45,200) Marfoglia Construction Inc. 9031, boul. Parkway Anjou QC Canada H1J 1N4 (47,654) Market Recon Inc 240-196 West 3rd Ave Vancouver BC Canada V5Y 1E9 (152,864) Match MG Canada Inc 5225 Satellite Drive Missausauga ON Canada L4W 5P9 (283,183) Medavie Inc. 644 Main Street Moncton NB Canada E1C 8L3 (761,004) Medavie Inc. 644 Main Street Moncton NB Canada E1C 8L3 (145,126) Media Buying Services 1 Dundas Street West Toronto ON Canada M6B 4E4 (674,241) Mercer (Canada) Limited CP 12554 Succ Centre Ville Montréal QC Canada H3C 6R1 (12,057) Ministere des Finances 8 Rue Cook, 2nd Floor, Québec QC Canada G1R 5J8 (25,159,883) Ministère du Revenu du Québec, Tour Nord Basilière 1 (DAS) P.O. Box 3000 Montréal QC Canada H5B 1A4 (416,385) Ministère du Revenu du Québec, Tour Nord Basilière 1 (DAS) P.O. Box 3000 Montréal QC Canada H5B 1A4 (81,493) Ministère du Revenu, Impot-Santé des Employeurs 33 King St W., P.O. Box 620 Oshawa ON Canada L1H 8E9 (25,999) Miss T Concept Inc. 17450 rue Notre-Dame Mirabel QC Canada J7J 2N7 (166,674) Morneau Shepell Ltee CP 11503 Succursale centre-ville Montréal QC Canada H3C 5N7 (49,391) National Tobacco 25834 Network Place Chicago IL USA 60673 (210,445) Norton Rose OR 1 Place Ville Marie, bureau 2500 Montréal QC Canada H3B 1R1 (36,274) ParaMed Clinique Service Sante 315, boul Brunswick, bureau 303 Pointe-Claire QC Canada H9R 5M7 (19,984) Phipps Dickson Integria (PDI) Inc. 18103 route transcanadienne Kirkland QC Canada H9J 3Z4 (38,254) Premier Service Inc. 2 Laniel Montréal QC Canada H9B 3G5 (52,725) Premier Service Inc. 2 Laniel Montréal QC Canada H9B 3G5 (20,096) RACK & PINION CREATIVE INC UNIT 1 1042A BLOOR STREET WEST TORONTO ON Canada M6H 1M3 (54,240) Radar HeadHunters inc. 55 St. Clair Avenue West, Suite 402 Toronto ON Canada M4V 2Y7 (18,750) Receiver General for Canada, Canada Customs and Revenue Agency 305 Boul. René-Lévesque Ouest Montréal QC Canada H2Z 1A6 (288,511) Receiver General for Canada, Canada Customs and Revenue Agency 305 Boul. René-Lévesque Ouest Montréal QC Canada H2Z 1A6 (241,119) Receveur General du Canada 305 boul. René-Lévesque ouest Montréal QC Canada H2Z 1A6 (7,953) RESOURCE INTEGRATED LTD #4 -100 LEEK CRES RICHMOND HILL ON Canada L4B 3E6 (7,372) Ricoh Canada Inc. P.O Box 1600 Streetsville RPO Mississauga ON Canada L5M 0M6 (5,838) Ryder Carrier Management P.O Box 1985 Station A Toronto ON Canada M5W 1W9 (97,585) Ryder Carrier Management P.O Box 1985 Station A Toronto ON Canada M5W 1W9 (57,100) RYDER TRUCK RENTAL CANADA LTD 3500 Trans-Canada Hgwy Pointe Claire QC Canada H9R 1B1 (721,601) Imperial Tobacco - List of Known Creditors As of March 12, 2019

Notes: 1. The attached list of creditors was prepared based on information available from the books and records of Imperial Tobacco as of March 12, 2019 (the "Filing Date"). 2. This list is provided pursuant to section 23(1)(a) of the CCAA and the regulations made thereunder. This list of creditors has been prepared without admission as to the liability for, or the quantum of, any of the amounts shown. 3. The dollar amounts are not to be used for the purposes of valuing any claims against Imperial Tobacco as they are subject to change based on updated or additional information. 4. A procedure to request and assess claims against Imperial Tobacco (a "Claims Procedure") has not been approved by the Court and creditors are not required to submit a proof of claim at this time.

Creditor Name Address 1 City Province Country Postal/ZIP Code Amount Ryder, Canada 3500 Transcanadienne Pointe-Claire QC Canada H9R 1B1 (4,373,177) Ryder, Canada 3500 Transcanadienne Pointe-Claire QC Canada H9R 1B1 (77,613) Simplevu Inc 35 de Lauzon, local 1 Boucherville QC Canada J4B 1E7 (13,964) Société Towers Watson Canada inc. C.P. 11725 Montréal QC Canada H3C 6P4 (5,346) Telus Mobilité C.P. 11049 Montréal QC Canada H3C 4Y5 (41,818) The Futures Company, LLC 3333 Warrenville Road Suite 400 Lisle IL USA 60532 (125,000) The Nielsen Company P.O. Box 4598, Station A Toronto ON Canada M5W 4Y3 (19,929) TNS Canadian Facts PO Box 4269 Toronto ON Canada M5W 5V2 (663,291) Top Tube Company 870 boul. Industriel Bois-des-Filions QC Canada J6Z 4V7 (1,391,858) Trisotech 3100 Côte Vertu, bureau 420 Saint-Laurent QC Canada H4R 2J8 (184,478) UPS Canada LTD 77 Foundry Street Moncton NB Canada E1C 9W9 (47,573) Westrock Company of Canada Corp. P O BOX 11399 Montréal QC Canada H3C 5H1 (134,725) Youville Haussmann Park Agence 780 avenue Brewster, 4th floor Montreal QC Canada H4C 2K1 (995,508)