TELUS Corporation Corporation Listing Canadian Entities Non-Canadian Entities - continued TELUS Corporation TELUS International Inc. TELUS Communications Inc. TELUS International Korea Corp. TELUS Enterprises Inc. TISCS Pte. Ltd. TELUS Services Inc. Ambergris Solutions Inc. TELUS Sourcing Solutions Inc. TELUS International Philippines, Inc. TELUS Communications (Quebec) Inc. TELUS International Jamaica (2012) Limited TELUS Wholesale Solutions Inc. Transactel (Barbados), Inc. 1219723 Alberta ULC Napier Associated Ltd. TELUS Retail Limited Transacciones Telefonicas de El Salvador 3944824 Canada Inc. Transactel El Salvador S.A. DE C.V. 939127 Alberta Ltd. Transactel S.A. Microtel International Inc. Transactel Guatemala S.A. TM Mobile Inc. Emergis Solutions Australasia PTY Ltd. Emergis Inc. Emergis Technologies, Inc. TELUS Electronic Tax Filing Solutions GP Inc. Emergis Solutions, Inc. Can-Act Payment Services Inc. TELUS JV, Inc. TELUS Health Solutions Inc. SCM Integrated Systems SDN.BHD TELUS Transaction Services Inc. Progressive Pathway, Sdn. Bhd. Kinlogix Medical Inc. TELUS Philippines, Inc. • 0922452 B.C. Ltd. ESM Equicom Systems Management Corp. 0922454 B.C. Ltd. JOS Synergy (HK) Limited 500 Georgia Property Inc. Partnerships 501 Robson Property Inc. TELUS Communications Company (Societe TELUS Sky Holdings Ltd. TELUS Communications in Quebec) La Compagnie de Telephone Bonaventure et TELE-MOBILE COMPANY (SOCIETE TELE- Gaspe, Limit& MOBILE in Quebec) Microtel Limited Chinook-Evolve Partnership MiTAB Inc. Canac / Microtel Partnership The TELUS Fund Can-Act Payment Services LP TELUS Foundation TELUS Health Solutions GP Canadian LNP Consortium Inc. TELUS Cash Management Solutions GP Enstream Inc. TELUS Electronic Mortgage Processing 7th Avenue Sky Property Inc. Solutions GP Suretap Wallet Inc. 501 Robson Residential Partnership TELUS Med Access EMR Inc. 500 Georgia Office Partnership TELUS XD3 Solutions Inc. Black's Partnership 7th Avenue Sky Partnership Non-Canadian Entities Enstream LP TELUS International (U.S.) Corp. Suretap Wallet LP TELUS Communications (U.S.) Inc. TELUS Communications Holdings (U.S.) Inc. TELUS International (Caribbean) Inc. TELUS Communications (U.K.) Ltd. TELUS International (U.K.) Ltd. CallPoint New Europe AD CallPoint New Europe S.R.L. TELUS Corporation - corporate listing @ June 30 2015 for Spectrum Auct.docx revised July 30, 2015 Page 1 .