Extractive Sector Transparency Measures Act - Annual Report

Reporting Entity Name TIDEWATER MIDSTREAM & INFRASTRUCTURE LTD.

Reporting Year From 1/01/17 To: 12/31/17 Date submitted 5/30/18

Original Submission Reporting Entity ESTMA Identification Number E270942 Amended Report Other Subsidiaries Included (optional field)

Not Consolidated

Not Substituted

Attestation by Reporting Entity

In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.

Full Name of Director or Officer of Reporting Entity Joel Vorra Date 5/30/18 Position Title CFO Extractive Sector Transparency Measures Act - Annual Report

Reporting Year From: 1/01/17 To: 12/31/17 Reporting Entity Name TIDEWATER MIDSTREAM & INFRASTRUCTURE LTD. Currency of the Report CAD Reporting Entity ESTMA E270942 Identification Number Subsidiary Reporting Entities (if necessary) Payments by Payee

Departments, Agency, etc… within Infrastructure Total Amount paid to Country Payee Name1 Taxes Royalties Fees Production Entitlements Bonuses Dividends Notes34 Payee that Received Payments2 Improvement Payments Payee

Canada Beaver County 342,311 342,311 Canada Brazeau County 125,648 125,648 Canada Camrose County 106,401 106,401 Canada County of Grande Prairie 477,399 477,399 Canada County of Minburn 224,855 224,855 Canada Flagstaff County 262,783 262,783 Canada Lamont County 171,172 171,172 Canada Northern Sunrise County 130,383 130,383 Canada Parkland County 171,589 171,589 Canada Ponoka County 333,478 333,478 Canada Red Deer County 175,755 175,755 Canada Sturgeon County 164,083 164,083 Canada Westlock County 112,546 112,546 Canada Woodlands County 175,892 175,892 Canada Yellowhead County 755,458 755,458 Canada Government of AB Alberta Energy Regulator 391,692 391,692 Canada Government of AB AB Safety 3,581 3,581 Canada Government of AB Worker's Compensation Board of Alberta 55,468 55,468 Canada Government of AB Government of Alberta 2,046,885 2,046,885 Canada Government of AB Alberta Energy 923 923 Canada Government of AB ABSA 78,780 78,780 Canada Government of AB Minister of Finance 50,749 50,749 Canada Government of AB The Government of Alberta 6,783 6,783 Canada Government of AB Alberta Minister of Finance 40,200 40,200

TOTAL 3,729,752 2,046,885 587,977 - - - 40,200 6,404,813

Additional Notes: Extractive Sector Transparency Measures Act - Annual Report

Reporting Year From: 1/01/17 To: 12/31/17 Reporting Entity Name TIDEWATER MIDSTREAM & INFRASTRUCTURE LTD. Currency of the Report CAD Reporting Entity ESTMA E270942 Identification Number Subsidiary Reporting Entities (if necessary) Payments by Project

Infrastructure Total Amount paid by Country Project Name1 Taxes Royalties Fees Production Entitlements Bonuses Dividends Notes23 Improvement Payments Project

Canada Alberta 3,729,752 2,046,885 587,977 - - - 40,200 6,404,813

Additional Notes3: