ROGERS SUGAR INC.

(signed) M. Dallas H. Ross

Notice and access

(signed)M. Dallas H. Ross

Communication with Beneficial Owners of Securities of a Reporting Issuer

Annual retainers and attendance fees of the Directors and of the directors of Lantic

Canada Business Corporations Act

Compensation Discussion and Analysis

Income Tax Act

Share-based awards

Option-based awards

Compensation Governance

Incentive Plan Awards

Pension

Income Tax Act

Defined Contribution Plans

Termination and Change of Control Benefits

Disclosure of Corporate Governance Practices

bona fide

Majority Voting Policy

Director Nominees

Skills Matrix

Food Products - - - Commodity Related Business - Retail Industry - - - - Manufacturing Sector - - Finance / Accounting - - Corporate Finance - Current (Previous) CEO - - - - Marketing / Sales - - - - Environmental, Social & Governance (“ESG”) - - Public Sector Experience - - - - - International Experience - Other Public Board Experience - Legal Experience - - - - -

Independent Understands demands and expectations of the Corporation Orientation Program done by the Corporation

DOB / Age / Retirement Date

Region

Gender

Participation in other Public Boards (#)

Lantic Majority Voting Policy

Lantic Director Nominees

Lantic Skills Matrix

Food Products - - - Commodity Related Business - Retail Industry - - - Manufacturing Sector - Finance / Accounting - Corporate Finance - Current (Previous) CEO - - - Marketing / Sales - - - - Environmental, Social & Governance (“ESG”) - - - - Public Sector Experience - - - - - International Experience - Other Public Board Experience - - Legal Experience - - - - - -

Independent - - - Understands demands and expectations of the Corporation Orientation Program done by the Corporation

DOB / Age / Retirement Date

Region

Gender

Participation in other Public Boards (#)

Companies’ Creditors Arrangement Act

Canada Business Corporations Act

(signed) M. Dallas H. Ross

Corporate Governance Guidelines

(1) Unless otherwise indicated, all issuers mentioned above are reporting issuers in one or more Canadian jurisdictions.

in camera

Canada Business Corporations Act

bona fidebona fide

Income Tax Act