2022-23 SGI CANADA Annual Report

Annual Statement of Management Responsibility I, Penny McCune, President and Chief Executive Officer, and I, Jeff Stepan, Chief Financial Officer, certify the following: a. That we have reviewed the consolidated financial statements included herein. Based on our knowledge, having exercised reasonable diligence, the consolidated financial statements fairly present, in all material respects, the financial condition, results of operations and cash flows, as of March 31, 2023. b. That based on our knowledge, having exercised reasonable diligence, the consolidated financial statements do not contain any untrue statements of material fact, or omit to state a material fact that is either required to be stated or that is necessary to make a statement not misleading in light of the circumstances under which it was made. c. That SGI CANADA (the Corporation) is responsible for establishing and maintaining effective internal controls over financial reporting, which includes safeguarding of assets and compliance with applicable legislative authorities; and, the Corporation has designed internal controls over financial reporting that are appropriate to its circumstances. d. That the Corporation conducted its assessment of the effectiveness of its internal controls over financial reporting and, based on the results of this assessment, it can provide reasonable assurance that internal controls over financial reporting as of March 31, 2023, were operating effectively and no material weaknesses were found in the design or operation of the internal controls over financial reporting. Kunz Minne Penny McCune President and Chief Executive Officer A. Stopo Jeff Stepan Chief Financial Officer May 25, 2023 30 2022-23 SGI CANADA Annual Report

View entire presentation