Common use of Ineligible Expenditures Clause in Contracts

Ineligible Expenditures. E. 2.1 Without limiting the discretion of the Province and Canada in section E.1.1, for each Project, the following costs are Ineligible Expenditures and are therefore ineligible to be paid from the Funds: (a) Costs incurred prior to the Federal Approval Date; (b) Costs incurred after December 31, 2021 or any other date with the prior written consent of the Province; (c) All expenditures related to Contracts signed prior to the Federal Approval Date; (d) Costs incurred for terminated or cancelled Projects; (e) Costs related to developing a business case or proposal or application for funding; (f) Costs associated with the acquisition, expropriation or leasing of: (i) Land, (ii) Buildings, or (iii) Other facilities (g) Costs associated with the acquisition or leasing of equipment other than equipment directly related to the construction, improvement, repair, rehabilitation or reconstruction of the Project where the Province has not provided its prior written approval; (h) Costs that have not been claimed for reimbursement by the date that is 60 Business Days following Substantial Completion; (i) Capital costs, including site preparation and construction costs, until Canada and if applicable the Province have confirmed in writing that environmental assessment and Aboriginal consultation obligations have been fully met and continue to be fully met; (j) Costs related to any component of the Project other than its approved scope; (k) Real estate fees and related costs; (l) Costs incurred for the general operation, repair and regularly scheduled maintenance of the Project; (m) Services or works normally provided by the Recipient, incurred in the course of implementation of the Project, except those specified as Eligible Expenditures; (n) Expenditures related to any goods and services which are received through donations or in-kind contributions; (o) Any overhead costs, including salaries and other employment benefits of any employees of the Recipient, its direct or indirect operating or administrative costs, and more specifically its costs related to planning, engineering, architecture, supervision, management and other activities normally carried out by its staff, except in accordance with the list of Eligible Expenditures above; (p) Unreasonable meal, hospitality or incidental costs or expenses of any Third Party; (q) Any amount for which the Recipient has received, will receive or is eligible to receive, a rebate, credit or refund, in full or in part; (r) Taxes of any kind; (s) Costs of relocating entire communities; (t) In the Province’s sole discretion, the costs of communication activities undertaken by the Recipient that did not conform with the requirements of the Communications Protocol in Schedule “G”; (u) Any amounts incurred or paid by the Recipient to an entity that is not at arm’s length from the Recipient, except in accordance with the list of Eligible Expenditures above; (v) Costs incurred contrary to Article A.5.0 (Recipient’s Acquisition of Goods or Services, Contract Provisions, and Disposal of Assets) of Schedule “A” (General Terms and Conditions) of this Agreement; (w) The costs, charges, penalties or fees incurred or paid by the Recipient in the process of having a cost determined to be an Ineligible Expenditure. (x) Costs, charges, penalties or fees incurred or paid by the Recipient that are a result of late or non-payment, rush requests, or contract termination or non- compliance; (y) Legal fees, financing charges and loan interest payments, including those related to easements (e.g., surveys); (z) Costs of furnishings and non-fixed assets which are not essential for the operation of the funded Asset or Project, as well as all costs associated with moveable assets or rolling stock; (aa) Any costs determined by the Province and Canada, in their sole discretion, to be associated with: (i) tourism infrastructure; (ii) a facility that serves as a home to a professional sports team; or (iii) a planning project; (bb) Any other cost which is not specifically listed as an Eligible Expenditure under Article E.1.0 (Eligible Expenditures) and which, in the opinion of the Province, is considered to be ineligible.

Ineligible Expenditures. E. 2.1 Without limiting the discretion of the Province and Canada in section E.1.1, for each Project, the following costs are Ineligible Expenditures and are therefore ineligible to be paid from the Funds: (a) Costs incurred prior to the Federal Approval Date; (b) Costs incurred after December October 31, 2021 or any other date with the prior written consent of the Province2026; (c) All expenditures related to Contracts signed prior to the Federal Approval Date; (d) Costs incurred for terminated or cancelled Projects; (e) Costs related to developing a business case or proposal or application for funding; (f) Costs associated with the acquisition, expropriation or leasing of: (i) i. Land, (, ii) . Buildings, or (or iii) . Other facilities (g) Costs associated with the acquisition or leasing of equipment other than equipment directly related to the construction, improvement, repair, rehabilitation or reconstruction of the Project where the Province has not provided its prior written approval; (h) Costs that have not been claimed for reimbursement by March 31st of the date that is 60 Business Days year following Substantial Completionthe year in which the costs were incurred; (i) Capital costs, including site preparation and construction costs, until Canada and if applicable the Province have confirmed in writing that environmental assessment and Aboriginal consultation obligations have been fully met and continue to be fully met; (j) Costs related to any component of the Project other than its approved scope; (k) Real estate fees and related costs; (l) Costs incurred for the general operation, repair and regularly scheduled maintenance of the Project; (m) Services or works normally provided by the Recipient, incurred in the course of implementation of the Project, except those specified as Eligible Expenditures; (n) Expenditures related to any goods and services which are received through donations or in-kind contributions; (o) Any overhead costs, including salaries and other employment benefits of any employees of the Recipient, its direct or indirect operating or administrative costs, and more specifically its costs related to planning, engineering, architecture, supervision, management and other activities normally carried out by its staff, except in accordance with the list of Eligible Expenditures above; (p) Unreasonable meal, hospitality or incidental costs or expenses of any Third Party; (q) Any amount for which the Recipient has received, will receive or is eligible to receive, a rebate, credit or refund, in full or in part; (r) Taxes of any kind; (s) Costs of relocating entire communities; (t) In the Province’s sole discretion, the costs of communication activities undertaken by the Recipient that did not conform with the requirements of the Communications Protocol in Schedule “G”; (u) Any amounts incurred or paid by the Recipient to an entity that is not at arm’s length from the Recipient, except in accordance with the list of Eligible Expenditures above; (v) Costs incurred contrary to Article A.5.0 5 of Schedule “A” (Recipient’s Acquisition of Goods or Services, Contract Provisions, and Disposal of Assets) of Schedule “A” (General Terms and Conditions) of this Agreement; (w) The costs, charges, penalties or fees incurred or paid by the Recipient in the process of having a cost determined to be an Ineligible Expenditure. (x) Costs, charges, penalties or fees incurred or paid by the Recipient that are a result of late or non-payment, rush requests, or contract termination or non- compliance; (y) Legal fees, financing charges and loan interest payments, including those related to easements (e.g., surveys); (z) Costs of furnishings and non-fixed assets which are not essential for the operation of the funded Asset or Project, as well as all costs associated with moveable assets or rolling stock; (aa) Any costs determined by the Province and Canada, in their sole discretion, to be associated with: (i) tourism infrastructure; (ii) a facility that serves as a home to a professional sports team; or (iii) a planning project; (bb) Any other cost which is not specifically listed as an Eligible Expenditure under Article E.1.0 (Eligible Expenditures) and which, in the opinion of the Province, is considered to be ineligible.

Ineligible Expenditures. E. 2.1 Without limiting the discretion of the Province and Canada in section E.1.1, for each Project, the following costs are Ineligible Expenditures and are therefore ineligible to be paid from the Funds: (a) Costs incurred prior to the Federal Approval Date; (b) Costs incurred after December March 31, 2021 or any other date with the prior written consent of the Province2027; (c) All expenditures related to Contracts signed prior to the Federal Approval Date; (d) Costs incurred for terminated or cancelled Projects; (e) Costs related to developing a business case or proposal or application for funding; (f) Costs associated with the acquisition, expropriation or leasing of: (i) Land, (ii) Buildings, or (iii) Other facilities (g) Costs associated with the acquisition or leasing of equipment other than equipment directly related to the construction, improvement, repair, rehabilitation or reconstruction of the Project where the Province has not provided its prior written approval; (h) Costs that have not been claimed for reimbursement by March 31st of the date that is 60 Business Days year following Substantial Completionthe year in which the costs were incurred; (i) Capital costs, including site preparation and construction costs, until Canada and if applicable the Province have confirmed in writing that environmental assessment and Aboriginal consultation obligations have been fully met and continue to be fully met; (j) Costs related to any component of the Project other than its approved scope; (k) Real estate fees and related costs; (l) Costs incurred for the general operation, repair and regularly scheduled maintenance of the Project; (m) Services or works normally provided by the Recipient, incurred in the course of implementation of the Project, except those specified as Eligible Expenditures; (n) Expenditures related to any goods and services which are received through donations or in-kind contributions; (o) Any overhead costs, including salaries and other employment benefits of any employees of the Recipient, its direct or indirect operating or administrative costs, and more specifically its costs related to planning, engineering, architecture, supervision, management and other activities normally carried out by its staff, except in accordance with the list of Eligible Expenditures above; (p) Unreasonable meal, hospitality or incidental costs or expenses of any Third Party; (q) Any amount for which the Recipient has received, will receive or is eligible to receive, a rebate, credit or refund, in full or in part; (r) Taxes of any kind; (s) Costs of relocating entire communities; (t) In the Province’s sole discretion, the costs of communication activities undertaken by the Recipient that did not conform with the requirements of the Communications Protocol in Schedule “G”; (u) Any amounts incurred or paid by the Recipient to an entity that is not at arm’s length from the Recipient, except in accordance with the list of Eligible Expenditures above; (v) Costs incurred contrary to Article A.5.0 5 of Schedule “A” (Recipient’s Acquisition of Goods or Services, Contract Provisions, and Disposal of Assets) of Schedule “A” (General Terms and Conditions) of this Agreement; (w) The costs, charges, penalties or fees incurred or paid by the Recipient in the process of having a cost determined to be an Ineligible Expenditure. (x) Costs, charges, penalties or fees incurred or paid by the Recipient that are a result of late or non-payment, rush requests, or contract termination or non- compliance; (y) Legal fees, financing charges and loan interest payments, including those related to easements (e.g., surveys); (z) Costs of furnishings and non-fixed assets which are not essential for the operation of the funded Asset or Project, as well as all costs associated with moveable assets or rolling stock;; and (aa) Any costs determined by the Province and Canada, in their sole discretion, to be associated with: (i) tourism infrastructure; (ii) a facility that serves as a home to a professional sports team; or (iii) a planning project; (bb) Any other cost which is not specifically listed as an Eligible Expenditure under Article E.1.0 (Eligible Expenditures) and which, in the opinion of the Province, is considered to be ineligible.

Ineligible Expenditures. E. 2.1 Without limiting the discretion of the Province and Canada in section E.1.1, for each Project, the following costs are Ineligible Expenditures and are therefore ineligible to be paid from the Funds: (a) Costs incurred prior to the Federal Approval Date; (b) Costs incurred after December 31, 2021 or any other date with the prior written consent of the Province2023; (c) All expenditures related to Contracts signed prior to the Federal Approval Date; (d) Costs incurred for terminated or cancelled Projects; (e) Costs related to developing a business case or proposal or application for funding; (f) Costs associated with the acquisition, expropriation or leasing of: (i) Land, (ii) Buildings, or (iii) Other facilities (g) Costs associated with the acquisition or leasing of equipment other than equipment directly related to the construction, improvement, repair, rehabilitation or reconstruction of the Project where the Province has not provided its prior written approval; (h) Costs that have not been claimed for reimbursement by the date that is 60 Business Days following Substantial Completion; (i) Capital costs, including site preparation and construction costs, until Canada and if applicable the Province have confirmed in writing that environmental assessment and Aboriginal consultation obligations have been fully met and continue to be fully met; (j) Costs related to any component of the Project other than its approved scope; (k) Real estate fees and related costs; (l) Costs incurred for the general operation, repair and regularly scheduled maintenance of the Project; (m) Services or works normally provided by the Recipient, incurred in the course of implementation of the Project, except those specified as Eligible Expenditures; (n) Expenditures related to any goods and services which are received through donations or in-kind contributions; (o) Any overhead costs, including salaries and other employment benefits of any employees of the Recipient, its direct or indirect operating or administrative costs, and more specifically its costs related to planning, engineering, architecture, supervision, management and other activities normally carried out by its staff, except in accordance with the list of Eligible Expenditures above; (p) Unreasonable meal, hospitality or incidental costs or expenses of any Third Party; (q) Any amount for which the Recipient has received, will receive or is eligible to receive, a rebate, credit or refund, in full or in part; (r) Taxes of any kind; (s) Costs of relocating entire communities; (t) In the Province’s sole discretion, the costs of communication activities undertaken by the Recipient that did not conform with the requirements of the Communications Protocol in Schedule “G”; (u) Any amounts incurred or paid by the Recipient to an entity that is not at arm’s length from the Recipient, except in accordance with the list of Eligible Expenditures above; (v) Costs incurred contrary to Article A.5.0 (Recipient’s Acquisition of Goods or Services, Contract Provisions, and Disposal of Assets) of Schedule “A” (General Terms and Conditions) of this Agreement; (w) The costs, charges, penalties or fees incurred or paid by the Recipient in the process of having a cost determined to be an Ineligible Expenditure.; (x) Costs, charges, penalties or fees incurred or paid by the Recipient that are a result of late or non-payment, rush requests, or contract termination or non- compliance; (y) Legal fees, financing charges and loan interest payments, including those related to easements (e.g., surveys); (z) Costs of furnishings and non-fixed assets which are not essential for the operation of the funded Asset or Project, as well as all costs associated with moveable assets or rolling stock; (aa) Any costs determined by the Province and Canada, in their sole discretion, to be associated with: (i) tourism infrastructure; (ii) a facility that serves as a home to a professional sports team; or (iii) a planning project; (bb) Any other cost which is not specifically listed as an Eligible Expenditure under Article E.1.0 (Eligible Expenditures) and which, in the opinion of the Province, is considered to be ineligible.

Ineligible Expenditures. E. 2.1 Without limiting the discretion of the Province and Canada in section E.1.1, for each Project, the The following costs are Ineligible Expenditures and are therefore ineligible to be paid from the Funds: (a) Costs incurred prior to the Federal Approval Date; (b) Costs incurred after December October 31, 2021 or any other date with the prior written consent of the Province2026; (c) All expenditures related to Contracts signed awarded or executed prior to the Federal Approval Date; (d) Costs incurred for terminated or cancelled Projects; (e) Costs related to developing a business case or proposal or application for funding; (f) Costs associated with the acquisition, expropriation or leasing of: (i) i. Land, (, ii) . Buildings, or (or iii) . Other facilities (g) Costs associated with the acquisition or leasing of equipment other than equipment directly related to the construction, improvement, repair, rehabilitation or reconstruction of the Project where the Province has not provided its prior written approval; (h) Costs that have not been claimed for reimbursement by March 31st of the date that is 60 Business Days year following Substantial Completionthe year in which the costs were incurred; (i) Capital costs, including site preparation and construction costs, until Canada and if applicable incurred before the Province have confirmed Recipient has been notified in writing that environmental assessment and Aboriginal consultation obligations have been fully met and continue to be fully met; (j) Costs related to any component of the Project other than its approved scope; (k) Costs related to any underground infrastructure; l) Costs related to recreational trails; m) Real estate fees and related costs; (ln) Costs incurred for the general operation, repair and regularly scheduled maintenance of the Project; (mo) Services or works normally provided by the Recipient, incurred in the course of implementation of the Project, except those specified as Eligible Expenditures; (np) Expenditures related to any goods and services which are received through donations or in-kind contributionsContributions; (oq) Any overhead costs, including salaries and other employment benefits of any employees of the Recipient, its direct or indirect operating or administrative costs, and more specifically its costs related to planning, engineering, architecture, supervision, management and other activities normally carried out by its staff, except in accordance with the list of Eligible Expenditures above; (pr) Unreasonable meal, hospitality or incidental costs or expenses of any Third PartyParties; (qs) Any amount for which the Recipient has received, will receive or is eligible to receive, a rebate, credit or refund, in full or in part; (rt) Taxes of any kind; (su) Costs of relocating entire communities; (tv) In the Province’s sole discretion, the costs of communication activities undertaken by the Recipient that did not conform with the requirements of the Communications Protocol in Schedule “G”; (uw) Any amounts incurred or paid by the Recipient to an entity that is not at arm’s length from the Recipient, except in accordance with the list of Eligible Expenditures above; (vx) Costs incurred contrary to Article A.5.0 5 of Schedule “A” (Recipient’s Acquisition of Goods or Services, Contract Provisions, and Services and Disposal of Assets) of Schedule “A” (General Terms and Conditions) of this Agreement); (wy) The costs, charges, penalties or fees incurred or paid by the Recipient in the process of having a cost determined to be an Ineligible ExpenditureCost. (x) Costs, charges, penalties or fees incurred or paid by the Recipient that are a result of late or non-payment, rush requests, or contract termination or non- compliance; (yz) Legal fees, financing charges and loan interest payments, including those related to easements (e.g., surveys); (zaa) Costs of furnishings and non-fixed assets which are not essential for the operation of the funded Asset or Project, as well as all costs associated with moveable assets or rolling stock;; and (aabb) Any costs associated with projects which are determined by the Province and Canada, in their sole discretion, to be associated withbe: (i) tourism infrastructureHousing; (ii) a facility An early learning and childcare facility; (iii) A health facility, or an education facility; (iv) A health facility, or an education facility, except to benefit Indigenous peoples by advancing the Truth and Reconciliation Commission’s Calls to Action, as approved by Canada; (v) A highway or trade corridor infrastructure, except for portions that serves as a home to a professional sports teamconnect communities that do not already have year-round access; or (iiivi) a planning project; (bb) Any other cost which is not specifically listed as an Eligible Expenditure under Article E.1.0 (Eligible Expenditures) and whichResource development infrastructure, in the opinion of the Province, is considered to be ineligiblenotably industrial resource development access roads.

Ineligible Expenditures. E. 2.1 Without limiting the discretion of the Province and Canada in section E.1.1, for each Project, the following costs are Ineligible Expenditures and are therefore ineligible to be paid from the Funds: (a) Costs incurred prior to the Federal Approval Date; (b) Costs incurred after December 31, 2021 or any other date with the prior written consent of the Province2024; (c) All expenditures related to Contracts signed prior to the Federal Approval Date; (d) Costs incurred for a terminated or cancelled ProjectsProject; (e) Costs related to developing a business case or proposal or application for funding; (f) Costs associated with the acquisition, expropriation or leasing of: (i) Land, (ii) Buildings, or (iii) Other facilities (g) Costs associated with the acquisition or leasing of equipment other than equipment directly related to the construction, improvement, repair, rehabilitation or reconstruction of the Project where the Province has not provided its prior written approval; (h) Costs that have not been claimed for reimbursement by the date that is 60 Business Days following Substantial Completion; (i) Capital costs, including site preparation and construction costs, until Canada and if applicable the Province have confirmed in writing that environmental assessment and Aboriginal consultation obligations have been fully met and continue to be fully met; (j) Costs related to any component of the Project other than its approved scope; (k) Real estate fees and related costs; (l) Costs incurred for the general operation, repair and regularly scheduled maintenance of the Project; (m) Services or works normally provided by the Recipient, incurred in the course of implementation of the Project, except those specified as Eligible Expenditures; (n) Expenditures related to any goods and services which are received through donations or in-kind contributions; (o) Any overhead costs, including salaries and other employment benefits of any employees of the Recipient, its direct or indirect operating or administrative costs, and more specifically its costs related to planning, engineering, architecture, supervision, management and other activities normally carried out by its staff, except in accordance with the list of Eligible Expenditures above; (p) Unreasonable meal, hospitality or incidental costs or expenses of any Third Party; (q) Any amount for which the Recipient has received, will receive or is eligible to receive, a rebate, credit or refund, in full or in part; (r) Taxes of any kind; (s) Costs of relocating entire communities; (t) In the Province’s sole discretion, the costs of communication activities undertaken by the Recipient that did not conform with the requirements of the Communications Protocol in Schedule “G”; (u) Any amounts incurred or paid by the Recipient to an entity that is not at arm’s length from the Recipient, except in accordance with the list of Eligible Expenditures above; (v) Costs incurred contrary to Article A.5.0 (Recipient’s Acquisition of Goods or Services, Contract Provisions, and Disposal of Assets) of Schedule “A” (General Terms and Conditions) of this Agreement; (w) The costs, charges, penalties or fees incurred or paid by the Recipient in the process of having a cost determined to be an Ineligible Expenditure.; (x) Costs, charges, penalties or fees incurred or paid by the Recipient that are a result of late or non-payment, rush requests, or contract termination or non- compliance; (y) Legal fees, financing charges and loan interest payments, including those related to easements (e.g., surveys); (z) Costs of furnishings and non-fixed assets which are not essential for the operation of the funded Asset or Project, as well as all costs associated with moveable assets or rolling stock; (aa) Any costs determined by the Province and Canada, in their sole discretion, to be associated with: (i) tourism infrastructure; (ii) a facility that serves as a home to a professional sports team; or (iii) a planning project; (bb) Any other cost which is not specifically listed as an Eligible Expenditure under Article E.1.0 (Eligible Expenditures) and which, in the opinion of the Province, is considered to be ineligible.

Ineligible Expenditures. E. 2.1 Without limiting Ineligible expenditures for Projects will include the discretion of the Province and Canada in section E.1.1, for each Project, the following costs are Ineligible Expenditures and are therefore ineligible to be paid from the Fundsfollowing: (a) Costs incurred Incurred before the Project Approval Date, and any and all expenditures related to contracts signed prior to the Federal Project Approval Date; (b) Costs incurred after December 31, 2021 or Incurred before a Project is approved by Canada and any other date with the prior written consent of the Province; (c) All and all expenditures related to Contracts contracts signed prior to the Federal Approval Date;Canada’s approval of a Project, except for: i. Costs associated with completing climate lens assessments as outlined in paragraph h) of section 4 (dCommitments by Saskatchewan); and ii. Costs associated with Aboriginal consultation and engagement activities, which are retroactively eligible from February 15, 2018, for Projects approved after February 7, 2019. c) Costs incurred Incurred for terminated or cancelled Projects; (d) Costs of relocating entire communities; e) Costs related to developing a business case or proposal or application for fundingLand acquisition; (f) Costs associated with the acquisitionLeasing land, expropriation or buildings and other facilities; leasing of: (i) Land, (ii) Buildings, or (iii) Other facilities (g) Costs associated with the acquisition or leasing of equipment other than equipment directly related to the construction, improvement, repair, rehabilitation or reconstruction construction of the Project where the Province has not provided its prior written approval; (h) Costs that have not been claimed for reimbursement by the date that is 60 Business Days following Substantial Completion; (i) Capital costs, including site preparation and construction costs, until Canada and if applicable the Province have confirmed in writing that environmental assessment and Aboriginal consultation obligations have been fully met and continue to be fully met; (j) Costs related to any component of the Project other than its approved scope; (k) Real Project; real estate fees and related costs; (l) Costs incurred for the general operation, repair and regularly scheduled maintenance of the Project; (m) Services or works normally provided by the Recipient, incurred in the course of implementation of the Project, except those specified as Eligible Expenditures; (n) Expenditures related to any goods and services which are received through donations or in-kind contributions; (og) Any overhead costs, including salaries and other employment benefits of any employees of the Ultimate Recipient, its any direct or indirect operating or administrative costscosts of Ultimate Recipients, and more specifically its any costs related to planning, engineering, architecture, supervision, management and other activities normally carried out by its the Ultimate Recipient’s staff, except in accordance with the list of Section B.1 d) (Eligible Expenditures aboveExpenditures); (ph) Unreasonable meal, hospitality or incidental costs or expenses of any Third Party; (q) Any amount for which the Recipient has received, will receive or is eligible to receive, a rebate, credit or refund, in full or in part; (r) Taxes of any kind; (s) Costs of relocating entire communities; (t) In the Province’s sole discretion, the costs of communication activities undertaken by the Recipient that did not conform with the requirements of the Communications Protocol in Schedule “G”; (u) Any amounts incurred or paid by the Recipient to an entity that is not at arm’s length from the Recipient, except in accordance with the list of Eligible Expenditures above; (v) Costs incurred contrary to Article A.5.0 (Recipient’s Acquisition of Goods or Services, Contract Provisions, and Disposal of Assets) of Schedule “A” (General Terms and Conditions) of this Agreement; (w) The costs, Financing charges, penalties or fees incurred or paid by the Recipient in the process of having a cost determined to be an Ineligible Expenditure. (x) Costs, charges, penalties or fees incurred or paid by the Recipient that are a result of late or non-payment, rush requests, or contract termination or non- compliance; (y) Legal legal fees, financing charges and loan interest payments, including those related to easements (e.g., e.g. surveys); (zi) Any goods and services costs which are received through donations or in-kind; j) Provincial sales tax, goods and services tax, or harmonized sales tax for which the Ultimate Recipient is eligible for a rebate, and any other costs eligible for rebates; k) Costs of furnishings associated with operating expenses and regularly scheduled maintenance work; l) Cost related to furnishing and non-fixed assets which are not essential for the operation of the funded Asset or Asset/Project; and m) All capital costs, including site preparation and construction costs, until federal environmental assessment(s) and Aboriginal consultation obligations as well as all costs associated with moveable assets or rolling stock; required, under sections 5 (aaEnvironmental Assessment) Any costs determined by the Province and Canada, in their sole discretion, 6 (Aboriginal Consultation) have been met and continue to be associated with: (i) tourism infrastructure; (ii) a facility that serves as a home to a professional sports team; or (iii) a planning project; (bb) Any other cost which is not specifically listed as an Eligible Expenditure under Article E.1.0 (Eligible Expenditures) and which, in the opinion of the Province, is considered to be ineligiblemet.

Ineligible Expenditures. E. 2.1 Without limiting the discretion of the Province and Canada in section E.1.1, for each Project, the following costs are Ineligible Expenditures and are therefore ineligible to be paid from the Funds: (a) Costs incurred prior to the Federal Approval Date; (b) Costs incurred after December 31, 2021 or any other date with the prior written consent of the Province2023; (c) All expenditures related to Contracts signed prior to the Federal Approval Date; (d) Costs incurred for a terminated or cancelled ProjectsProject; (e) Costs related to developing a business case or proposal or application for funding; (f) Costs associated with the acquisition, expropriation or leasing of: (i) Land, (ii) Buildings, or (iii) Other facilities (g) Costs associated with the acquisition or leasing of equipment other than equipment directly related to the construction, improvement, repair, rehabilitation or reconstruction of the Project where the Province has not provided its prior written approval; (h) Costs that have not been claimed for reimbursement by the date that is 60 Business Days following Substantial Completion; (i) Capital costs, including site preparation and construction costs, until Canada and if applicable the Province have confirmed in writing that environmental assessment and Aboriginal consultation obligations have been fully met and continue to be fully met; (j) Costs related to any component of the Project other than its approved scope; (k) Real estate fees and related costs; (l) Costs incurred for the general operation, repair and regularly scheduled maintenance of the Project; (m) Services or works normally provided by the Recipient, incurred in the course of implementation of the Project, except those specified as Eligible Expenditures; (n) Expenditures related to any goods and services which are received through donations or in-kind contributions; (o) Any overhead costs, including salaries and other employment benefits of any employees of the Recipient, its direct or indirect operating or administrative costs, and more specifically its costs related to planning, engineering, architecture, supervision, management and other activities normally carried out by its staff, except in accordance with the list of Eligible Expenditures above; (p) Unreasonable meal, hospitality or incidental costs or expenses of any Third Party; (q) Any amount for which the Recipient has received, will receive or is eligible to receive, a rebate, credit or refund, in full or in part; (r) Taxes of any kind; (s) Costs of relocating entire communities; (t) In the Province’s sole discretion, the costs of communication activities undertaken by the Recipient that did not conform with the requirements of the Communications Protocol in Schedule “G”; (u) Any amounts incurred or paid by the Recipient to an entity that is not at arm’s length from the Recipient, except in accordance with the list of Eligible Expenditures above; (v) Costs incurred contrary to Article A.5.0 (Recipient’s Acquisition of Goods or Services, Contract Provisions, and Disposal of Assets) of Schedule “A” (General Terms and Conditions) of this Agreement; (w) The costs, charges, penalties or fees incurred or paid by the Recipient in the process of having a cost determined to be an Ineligible Expenditure.; (x) Costs, charges, penalties or fees incurred or paid by the Recipient that are a result of late or non-payment, rush requests, or contract termination or non- compliance; (y) Legal fees, financing charges and loan interest payments, including those related to easements (e.g., surveys); (z) Costs of furnishings and non-fixed assets which are not essential for the operation of the funded Asset or Project, as well as all costs associated with moveable assets or rolling stock; (aa) Any costs determined by the Province and Canada, in their sole discretion, to be associated with: (i) tourism infrastructure; (ii) a facility that serves as a home to a professional sports team; or (iii) a planning project; (bb) Any other cost which is not specifically listed as an Eligible Expenditure under Article E.1.0 (Eligible Expenditures) and which, in the opinion of the Province, is considered to be ineligible.

Ineligible Expenditures. E. 2.1 E.2.1 Without limiting the discretion of the Province and Canada in section E.1.1, for each Project, the following costs are Ineligible Expenditures and are therefore ineligible to be paid from the Funds: (a) Costs incurred prior to the Federal Approval Date; (b) Costs incurred after December March 31, 2021 or any other date with the prior written consent of the Province2027; (c) All expenditures related to Contracts signed prior to the Federal Approval Date; (d) Costs incurred for terminated or cancelled Projects; (e) Costs related to developing a business case or proposal or application for funding; (f) Costs associated with the acquisition, expropriation or leasing of: (i) Land, (ii) Buildings, or (iii) Other facilities (g) Costs associated with the acquisition or leasing of equipment other than equipment directly related to the construction, improvement, repair, rehabilitation or reconstruction of the Project where the Province has not provided its prior written approval; (h) Costs that have not been claimed for reimbursement by March 31st of the date that is 60 Business Days year following Substantial Completionthe year in which the costs were incurred; (i) Capital costs, including site preparation and construction costs, until Canada and if applicable the Province have confirmed in writing that environmental assessment and Aboriginal consultation obligations have been fully met and continue to be fully met; (j) Costs related to any component of the Project other than its approved scope; (k) Real estate fees and related costs; (l) Costs incurred for the general operation, repair and regularly scheduled maintenance of the Project; (m) Services or works normally provided by the Recipient, incurred in the course of implementation of the Project, except those specified as Eligible Expenditures; (n) Expenditures related to any goods and services which are received through donations or in-kind contributions; (o) Any overhead costs, including salaries and other employment benefits of any employees of the Recipient, its direct or indirect operating or administrative costs, and more specifically its costs related to planning, engineering, architecture, supervision, management and other activities normally carried out by its staff, except in accordance with the list of Eligible Expenditures above; (p) Unreasonable meal, hospitality or incidental costs or expenses of any Third Party; (q) Any amount for which the Recipient has received, will receive or is eligible to receive, a rebate, credit or refund, in full or in part; (r) Taxes of any kind; (s) Costs of relocating entire communities; (t) In the Province’s sole discretion, the costs of communication activities undertaken by the Recipient that did not conform with the requirements of the Communications Protocol in Schedule “G”; (u) Any amounts incurred or paid by the Recipient to an entity that is not at arm’s length from the Recipient, except in accordance with the list of Eligible Expenditures above; (v) Costs incurred contrary to Article A.5.0 5 of Schedule “A” (Recipient’s Acquisition of Goods or Services, Contract Provisions, and Disposal of Assets) of Schedule “A” (General Terms and Conditions) of this Agreement; (w) The costs, charges, penalties or fees incurred or paid by the Recipient in the process of having a cost determined to be an Ineligible Expenditure. (x) Costs, charges, penalties or fees incurred or paid by the Recipient that are a result of late or non-payment, rush requests, or contract termination or non- compliance; (y) Legal fees, financing charges and loan interest payments, including those related to easements (e.g., surveys); (z) Costs of furnishings and non-fixed assets which are not essential for the operation of the funded Asset or Project, as well as all costs associated with moveable assets or rolling stock;; and (aa) Any costs determined by the Province and Canada, in their sole discretion, to be associated with: (i) tourism infrastructure; (ii) a facility that serves as a home to a professional sports team; or (iii) a planning project; (bb) Any other cost which is not specifically listed as an Eligible Expenditure under Article E.1.0 (Eligible Expenditures) and which, in the opinion of the Province, is considered to be ineligible.

Ineligible Expenditures. E.The following are deemed ineligible expenditures: 2.1 Without limiting a) expenditures incurred before the discretion approval of the Province and Canada in section E.1.1, for each Project, the following costs are Ineligible Expenditures and are therefore ineligible to be paid from the Funds: (a) Costs incurred prior to the Federal Approval DateProject by Canada; (b) Costs expenditures incurred after December 31, 2021 or any other date the Project Completion Date with the prior written consent exception of the Province; (c) All expenditures related to Contracts signed prior audit and evaluation requirements pursuant to the Federal Approval DateAgreement; (dc) Costs incurred for terminated or cancelled Projects; (e) Costs the expenditures related to developing a business case or proposal or application for funding; (d) the expenditures related to purchasing land, buildings and associated real estate and other fees; e) financing charges and interest payments on loans; f) Costs associated with the acquisitionleasing land, expropriation or leasing of:buildings, equipment and other facilities; (i) Land, (ii) Buildings, or (iii) Other facilities (g) Costs associated with the acquisition or leasing of equipment other than equipment directly related to the construction, improvement, repair, rehabilitation or reconstruction of the Project where the Province has furnishings and non-fixed assets which are not provided its prior written approval; (h) Costs that have not been claimed for reimbursement by the date that is 60 Business Days following Substantial Completion; (i) Capital costs, including site preparation and construction costs, until Canada and if applicable the Province have confirmed in writing that environmental assessment and Aboriginal consultation obligations have been fully met and continue to be fully met; (j) Costs related to any component of the Project other than its approved scope; (k) Real estate fees and related costs; (l) Costs incurred essential for the general operation, repair and regularly scheduled maintenance operation of the Project. h) general repairs and maintenance of a Project and related structures, unless they are part of a larger capital expansion project; (mi) Services services or works normally provided by the Ultimate Recipient, incurred in the course of implementation of the Project, except those specified as Eligible Expenditureseligible expenditures; (nj) Expenditures the expenditures related to any goods and services which are received through donations or in-kind contributionsin kind; (ok) Any any overhead costsexpenditures, including salaries and other employment benefits of any employees of the Ultimate Recipient, its direct or indirect operating or administrative costsexpenditures of an Ultimate Recipient, and more specifically its costs expenditures related to planning, engineering, architecture, supervision, management and other activities normally carried out by its staff, staff except in accordance with subsections 1.c) and 1.h) in the list of Eligible Expenditures above; (pl) Unreasonable meal, hospitality or incidental costs or expenses of any Third Party; (q) Any amount taxes for which the Ultimate Recipient has received, will receive or is eligible to receive, for a rebate, credit or refund, in full or in parttax rebate and all other expenditures eligible for rebates; (rm) Taxes for administration of any kind; (sthis Agreement administration expenditures involving the salaries and benefits of existing staff and general administration expenditures unrelated to Agreement implementation; and, n) Costs legal fees. New Brunswick will ensure that projects proposed to the Oversight Committee include the following information, attest to its accuracy and validity, and will confirm and attest to project eligibility and viability: • An identification of relocating entire communities; (t) the Ultimate Recipient; • A Project title, location, including confirmation if it is located on federal land, requires Aboriginal consultation and an environmental assessment, and description clearly demonstrating eligibility as per Schedule B – Eligible Projects Categories; • Total Eligible Expenditures and a breakdown of all funding sources; • Project timelines, including the estimated start date and Project Completion Date. In the Province’s sole discretionmatter of the agreement entered into between Her Majesty the Queen in right of Canada, the costs of communication activities undertaken as represented by the Recipient that did not conform with the requirements President of the Communications Protocol Queen’s Privy Council for Canada, Minister of Infrastructure, Communities and Intergovernmental Affairs (“Canada”) and Her Majesty the Queen in Schedule “G”; (u) Any amounts incurred or paid right of the Province of New Brunswick, as represented by the Recipient to an entity that is not at arm’s length from Minister Responsible for the RecipientRegional Development Corporation and the Minister of Environment and Local Government (“New Brunswick”), except concerning the New Building Canada Fund - Small Communities Fund (the “Agreement”): I, (Name), [INSERT TITLE] with New Brunswick, declare as follows: 1. That I hold the position of with New Brunswick and as such have knowledge of the matters set forth in accordance with the list of Eligible Expenditures above; (v) Costs incurred contrary to Article A.5.0 (Recipient’s Acquisition of Goods or Services, Contract Provisions, this Claim Declaration and Disposal of Assets) of Schedule “A” (General Terms and Conditions) of believe this Agreement; (w) The costs, charges, penalties or fees incurred or paid by the Recipient in the process of having a cost determined Claim Declaration to be an Ineligible Expendituretrue. (x) Costs, charges, penalties or fees incurred or paid 2. I am duly authorized by the Recipient that are a result of late or non-payment, rush requests, or contract termination or non- compliance; (y) Legal fees, financing charges and loan interest payments, including those related New Brunswick to easements (e.g., surveys); (z) Costs of furnishings and non-fixed assets which are not essential for the operation of the funded Asset or Project, as well as all costs associated with moveable assets or rolling stock; (aa) Any costs determined by the Province and Canada, in their sole discretion, to be associated with: (i) tourism infrastructure; (ii) a facility that serves as a home to a professional sports team; or (iii) a planning project; (bb) Any other cost which is not specifically listed as an Eligible Expenditure under Article E.1.0 (Eligible Expenditures) and which, in the opinion of the Province, is considered to be ineligiblegive this Claim Declaration.