Common use of Tax Acknowledgment Clause in Contracts

Tax Acknowledgment. The following provisions supplement the Taxes section of the Award Agreement: You shall pay to the Company or the Employer the amount of income tax that the Company or the Employer may be required to account to HM Revenue & Customs (“HMRC”) with respect to the event giving rise to the income tax (the “Taxable Event”) that cannot be satisfied by the means described in the Award Agreement. If payment or withholding of the income tax is not made within ninety (90) days of the Taxable Event or such other period specified in Section 222(1)(c) of the U.K. Income Tax (Earnings and Pensions) Act 2003 (the “Due Date”), then the amount that should have been withheld shall constitute a loan owed by you to the Employer, effective on the Due Date. You agree that the loan will bear interest at the HMRC official rate and will be immediately due and repayable by you, and the Company and/or the Employer may recover it at any time thereafter by any of the means set forth in Award Agreement. Notwithstanding the foregoing, if you are an executive officer or director (as within the meaning of Section 13(k) of the U.S. Securities and Exchange Act of 1934, as amended), the terms of the immediately foregoing provision will not apply. In the event that you are an executive officer or director, as defined above, and income tax due is not collected from or paid by you by the Due Date, the amount of any uncollected income tax may constitute a benefit to you on which additional income tax and National Insurance contributions may be payable. You will be responsible for reporting and paying any income tax due on this additional benefit directly to HMRC under the self-assessment regime and for reimbursing the Company or the Employer, as applicable, for the value of any employee National Insurance contributions due on this additional benefit.

Tax Acknowledgment. The following provisions supplement the Taxes section of the Award Agreement: You shall pay to the Company or the Employer the amount of income tax that the Company or the Employer may be required to account to HM Revenue & Customs (“HMRC”) with respect to the event giving rise to the income tax (the “Taxable Event”) that cannot be satisfied by the means described in the Award Agreement. If payment or withholding of the income tax is not made within ninety (90) days of the Taxable Event or such other period specified in Section 222(1)(c) of the U.K. Income Tax (Earnings and PensionsXxxxxxxx) Act 2003 Xxx 0000 (the “Due Date”), then the amount that should have been withheld shall constitute a loan owed by you to the Employer, effective on the Due Date. You agree that the loan will bear interest at the HMRC official rate and will be immediately due and repayable by you, and the Company and/or the Employer may recover it at any time thereafter by any of the means set forth in Award Agreement. Notwithstanding the foregoing, if you are an executive officer or director (as within the meaning of Section 13(k) of the U.S. Securities and Exchange Act of 1934, as amended), the terms of the immediately foregoing provision will not apply. In the event that you are an executive officer or director, as defined above, and income tax due is not collected from or paid by you by the Due Date, the amount of any uncollected income tax may constitute a benefit to you on which additional income tax and National Insurance contributions may be payable. You will be responsible for reporting and paying any income tax due on this additional benefit directly to HMRC under the self-assessment regime and for reimbursing the Company or the Employer, as applicable, for the value of any employee National Insurance contributions due on this additional benefit.

Tax Acknowledgment. The following provisions supplement the Taxes section of the Award Agreement: You shall pay to the Company or the Employer the amount of income tax that the Company or the Employer may be required to account to HM Revenue & Customs (“HMRC”) with respect to the event giving rise to the income tax (the “Taxable Event”) that cannot be satisfied by the means described in the Award Agreement. If payment or withholding of the income tax is not made within ninety (90) days of the Taxable Event or such other period specified in Section 222(1)(c) of the U.K. Income Tax (Earnings and PensionsXxxxxxxx) Act 2003 Xxx 0000 (the “Due Date”), then the amount that should have been withheld shall constitute a loan owed by you to the Employer, effective on the Due Date. You agree that the loan will bear interest at the HMRC official rate and will be immediately due and repayable by you, and the Company and/or the Employer may recover it at any time thereafter by any of the means set forth in Award Agreement. Notwithstanding the foregoing, if you are an executive officer or director (as within the meaning of Section 13(k) of the U.S. Securities and Exchange Act of 1934, as amended), the terms of the immediately foregoing provision will not apply. In the event that you are an executive officer or director, as defined above, and income tax due is not collected from or paid by you by the Due Date, the amount of any uncollected income tax may constitute a benefit to you on which additional income tax and National Insurance contributions may be payable. You will be responsible for reporting and paying any income tax due on this additional benefit directly to HMRC under the self-assessment regime and for reimbursing the Company or the Employer, as applicable, for the value of any employee National Insurance contributions due on this additional benefit.. Options

Tax Acknowledgment. The following provisions supplement the Taxes section of the Award Agreement: You shall pay to the Company or the Employer the amount of income tax that the Company or the Employer may be required to account to HM Revenue & Customs (“HMRC”) with respect to the event giving rise to the income tax (the “Taxable Event”) that cannot be satisfied by the means described in the Award Agreement. If payment or withholding of the income tax is not made within ninety (90) days of the end of the U.K. tax year in which the Taxable Event occurs or such other period specified in Section 222(1)(c) of the U.K. Income Tax (Earnings and PensionsXxxxxxxx) Act 2003 Xxx 0000 (the “Due Date”), then the amount that should have been withheld shall constitute a loan owed by you to the Employer, effective on the Due Date. You agree that the loan will bear interest at the HMRC official rate and will be immediately due and repayable by you, and the Company and/or the Employer may recover it at any time thereafter by any of the means set forth in Award Agreement. Notwithstanding the foregoing, if you are an executive officer or director (as within the meaning of Section 13(k) of the U.S. Securities and Exchange Act of 1934, as amended), the terms of the immediately foregoing provision will not apply. In the event that you are an executive officer or director, as defined above, and income tax due is not collected from or paid by you by the Due Date, the amount of any uncollected income tax may constitute a benefit to you on which additional income tax and National Insurance contributions may be payable. You will be responsible for reporting and paying any income tax due on this additional benefit directly to HMRC under the self-assessment regime and for reimbursing the Company or the Employer, as applicable, for the value of any employee National Insurance contributions due on this additional benefitbenefit which the Company and/or the Employer may recover by any of the means set forth in the Award Agreement. EXHIBIT C RESTAURANT BRANDS INTERNATIONAL INC. 2014 OMNIBUS INCENTIVE PLAN ADDITIONAL TERMS AND CONDITIONS TO THE OPTION AWARD AGREEMENT FOR PARTICIPANTS RESIDENT IN CANADA Certain capitalized terms used but not defined in this Exhibit C have the meanings set forth in the Restaurant Brands International Inc. 2014 Omnibus Incentive Plan (the “Plan”) and/or the Option Award Agreement (the “Award Agreement”).

Tax Acknowledgment. The following provisions supplement the Taxes section of the Award Agreement: You shall pay to the Company or the Employer the amount of income tax that the Company or the Employer may be required to account to HM Revenue & Customs (“HMRC”) with respect to the event giving rise to the income tax (the “Taxable Event”) that cannot be satisfied by the means described in the Award Agreement. If payment or withholding of the income tax is not made within ninety (90) days of the end of the U.K. tax year in which the Taxable Event occurs or such other period specified in Section 222(1)(c) of the U.K. Income Tax (Earnings and Pensions) Act 2003 (the “Due Date”), then the amount that should have been withheld shall constitute a loan owed by you to the Employer, effective on the Due Date. You agree that the loan will bear interest at the HMRC official rate and will be immediately due and repayable by you, and the Company and/or the Employer may recover it at any time thereafter by any of the means set forth in Award Agreement. Notwithstanding the foregoing, if you are an executive officer or director (as within the meaning of Section 13(k) of the U.S. Securities and Exchange Act of 1934, as amended), the terms of the immediately foregoing provision will not apply. In the event that you are an executive officer or director, as defined above, and income tax due is not collected from or paid by you by the Due Date, the amount of any uncollected income tax may constitute a benefit to you on which additional income tax and National Insurance contributions may be payable. You will be responsible for reporting and paying any income tax due on this additional benefit directly to HMRC under the self-assessment regime and for reimbursing the Company or the Employer, as applicable, for the value of any employee National Insurance contributions due on this additional benefitbenefit which the Company and/or the Employer may recover by any of the means set forth in the Award Agreement.

Tax Acknowledgment. The following provisions supplement the Taxes section of the Award Agreement, including this Exhibit B: You shall pay to the Company or the Employer the amount of income tax that the Company or the Employer may be required to account to HM Revenue & Customs (“HMRC”) with respect to the event giving rise to the income tax (the “Taxable Event”) that cannot be satisfied by the means described in the Award Agreement. If payment or withholding of the income tax is not made within ninety (90) days of the end of the U.K. tax year in which the Taxable Event occurs or such other period specified in Section 222(1)(c) of the U.K. Income Tax (Earnings and Pensions) Act 2003 (the “Due Date”), then the amount that should have been withheld shall constitute a loan owed by you to the Employer, effective on the Due Date. You agree that the loan will bear interest at the HMRC official rate and will be immediately due and repayable by you, and the Company and/or the Employer may recover it at any time thereafter by any of the means set forth in Award Agreement. Notwithstanding the foregoing, if you are an executive officer or director (as within the meaning of Section 13(k) of the U.S. Securities and Exchange Act of 1934, as amended), the terms of the immediately foregoing provision will not apply. In the event that you are an executive officer or director, as defined above, and income tax due is not collected from or paid by you by the Due Date, the amount of any uncollected income tax may constitute a benefit to you on which additional income tax and National Insurance contributions may be payable. You will be responsible for reporting and paying any income tax due on this additional benefit directly to HMRC under the self-assessment regime and for reimbursing the Company or the Employer, as applicable, for the value of any employee National Insurance contributions due on this additional benefitbenefit which the Company and/or the Employer may recover by any of the means set forth in the Award Agreement. EXHIBIT C RESTAURANT BRANDS INTERNATIONAL INC. 2014 OMNIBUS INCENTIVE PLAN ADDITIONAL TERMS AND CONDITIONS TO THE BASE MATCHING RESTRICTED STOCK UNIT AWARD AGREEMENT FOR PARTICIPANTS IN CANADA Certain capitalized terms used but not defined in this Exhibit C have the meanings set forth in the Restaurant Brands International Inc. 2014 Omnibus Incentive Plan (the “Plan”) and/or the Base Matching Restricted Stock Unit Award Agreement (the “Award Agreement”).

Tax Acknowledgment. The following provisions supplement the Taxes section of the Award Agreement, including this Exhibit B: You shall pay to the Company or the Employer the amount of income tax that the Company or the Employer may be required to account to HM Revenue & Customs (“HMRC”) with respect to the event giving rise to the income tax (the “Taxable Event”) that cannot be satisfied by the means described in the Award Agreement. If payment or withholding of the income tax is not made within ninety (90) days of the end of the U.K. tax year in which the Taxable Event occurs or such other period specified in Section 222(1)(c) of the U.K. Income Tax (Earnings and Pensions) Act 2003 (the “Due Date”), then the amount that should have been withheld shall constitute a loan owed by you to the Employer, effective on the Due Date. You agree that the loan will bear interest at the HMRC official rate and will be immediately due and repayable by you, and the Company and/or the Employer may recover it at any time thereafter by any of the means set forth in Award Agreement. Notwithstanding the foregoing, if you are an executive officer or director (as within the meaning of Section 13(k) of the U.S. Securities and Exchange Act of 1934, as amended), the terms of the immediately foregoing provision will not apply. In the event that you are an executive officer or director, as defined above, and income tax due is not collected from or paid by you by the Due Date, the amount of any uncollected income tax may constitute a benefit to you on which additional income tax and National Insurance contributions may be payable. You will be responsible for reporting and paying any income tax due on this additional benefit directly to HMRC under the self-assessment regime and for reimbursing the Company or the Employer, as applicable, for the value of any employee National Insurance contributions due on this additional benefitbenefit which the Company and/or the Employer may recover by any of the means set forth in the Award Agreement. EXHIBIT C RESTAURANT BRANDS INTERNATIONAL INC. 2014 OMNIBUS INCENTIVE PLAN ADDITIONAL TERMS AND CONDITIONS TO THE ADDITIONAL MATCHING RESTRICTED STOCK UNIT AWARD AGREEMENT FOR PARTICIPANTS IN CANADA Certain capitalized terms used but not defined in this Exhibit C have the meanings set forth in the Restaurant Brands International Inc. 2014 Omnibus Incentive Plan (the “Plan”) and/or the Additional Matching Restricted Stock Unit Award Agreement (the “Award Agreement”).

Tax Acknowledgment. The following provisions supplement the Taxes section Section 7 of the Award Enrollment Form Agreement: You shall Without limitation to Section 7 of the Enrollment Form Agreement, you agree that you are liable for all Tax-Related Items and hereby covenant to pay to all such Tax-Related Items as and when requested by the Company or the Employer the amount of income tax that the Company or the Employer may be required to account to HM by Her Majesty’s Revenue & and Customs (“HMRC”) with respect (or any other tax authority or any 1 For the purposes of this Agreement, the phrase “my country” refers to any country whose laws and regulations apply to the event giving rise to participant during the income tax (the “Taxable Event”) that cannot be satisfied relevant time period, as determined by the means described in the Award AgreementCompany at its sole discretion. If payment or withholding of the income I should speak with my personal legal and tax is not made within ninety (90) days of the Taxable Event or such advisor for more information as to which countries this phrase may include, based on my specific circumstances. other period specified in Section 222(1)(c) of the U.K. Income Tax (Earnings and Pensions) Act 2003 (the “Due Date”relevant authority), then the amount that should have been withheld shall constitute a loan owed by you to the Employer, effective on the Due Date. You also agree that to indemnify and keep indemnified the loan will bear interest at the HMRC official rate and will be immediately due and repayable by you, Company and the Company and/or the Employer may recover it at against any time thereafter by taxes that they are required to pay or withhold on your behalf or have paid or will pay to HMRC (or any of the means set forth in Award Agreementother tax authority or any other relevant authority). Notwithstanding the foregoingforgoing, if you are an executive officer or director of the Company (as within the meaning of Section 13(k) of the U.S. Securities and Exchange Act of 1934, as amendedAct), the terms of the immediately foregoing provision will not apply. In the event you acknowledge that you are an executive officer may not be able to indemnify the Company or director, as defined above, and the Employer for the amount of any income tax due is not collected from or paid by you by the Due Dateyou, as it may be considered a loan. In this case, the amount of any uncollected income tax not collected within ninety (90) days of the end of the U.K. tax year in which the event giving rise to the Tax-Related Item(s) occurs may constitute a benefit to you on which additional income tax and National Insurance contributions (“NICs”) may be payable. You will be responsible for reporting and paying any income tax due on this additional benefit directly to HMRC under the self-assessment regime and for reimbursing paying to the Company or and/or the Employer, Employer (as applicable, for appropriate) the value amount of any employee National Insurance contributions NICs due on this additional benefitbenefit which may also be recovered from you at any time by any of the means referred to in Section 7 of the Enrollment Form Agreement.

Tax Acknowledgment. The following provisions supplement the Taxes section of the Award Agreement, including this Exhibit B: You shall pay to the Company or the Employer the amount of income tax that the Company or the Employer may be required to account to HM Revenue & Customs (“HMRC”) with respect to the event giving rise to the income tax (the “Taxable Event”) that cannot be satisfied by the means described in the Award Agreement. If payment or withholding of the income tax is not made within ninety (90) days of the end of the U.K. tax year in which the Taxable Event occurs or such other period specified in Section 222(1)(c) of the U.K. Income Tax (Earnings and PensionsXxxxxxxx) Act 2003 Xxx 0000 (the “Due Date”), then the amount that should have been withheld shall constitute a loan owed by you to the Employer, effective on the Due Date. You agree that the loan will bear interest at the HMRC official rate and will be immediately due and repayable by you, and the Company and/or the Employer may recover it at any time thereafter by any of the means set forth in Award Agreement. Notwithstanding the foregoing, if you are an executive officer or director (as within the meaning of Section 13(k) of the U.S. Securities and Exchange Act of 1934, as amended), the terms of the immediately foregoing provision will not apply. In the event that you are an executive officer or director, as defined above, and income tax due is not collected from or paid by you by the Due Date, the amount of any uncollected income tax may constitute a benefit to you on which additional income tax and National Insurance contributions may be payable. You will be responsible for reporting and paying any income tax due on this additional benefit directly to HMRC under the self-assessment regime and for reimbursing the Company or the Employer, as applicable, for the value of any employee National Insurance contributions due on this additional benefitbenefit which the Company and/or the Employer may recover by any of the means set forth in the Award Agreement. EXHIBIT C RESTAURANT BRANDS INTERNATIONAL INC. 2014 OMNIBUS INCENTIVE PLAN ADDITIONAL TERMS AND CONDITIONS TO THE PERFORMANCE AWARD AGREEMENT FOR PARTICIPANTS IN CANADA Certain capitalized terms used but not defined in this Exhibit C have the meanings set forth in the Restaurant Brands International Inc. 2014 Omnibus Incentive Plan (the “Plan”) and/or the Performance Award Agreement (the “Award Agreement”).

Tax Acknowledgment. The following provisions supplement the Taxes section Section 7 of the Award Enrollment Form Agreement: You shall Without limitation to Section 7 of the Enrollment Form Agreement, you agree that you are liable for all Tax-Related Items and hereby covenant to pay to all such Tax-Related Items as and when requested by the Company or the Employer the amount of income tax that the Company or the Employer may be required to account to HM by Her Majesty’s Revenue & and Customs (“HMRC”) with respect to the event giving rise to the income (or any other tax (the “Taxable Event”) that cannot be satisfied by the means described in the Award Agreement. If payment authority or withholding of the income tax is not made within ninety (90) days of the Taxable Event or such any other period specified in Section 222(1)(c) of the U.K. Income Tax (Earnings and Pensions) Act 2003 (the “Due Date”relevant authority), then the amount that should have been withheld shall constitute a loan owed by you to the Employer, effective on the Due Date. You also agree that to indemnify and keep indemnified the loan will bear interest at the HMRC official rate and will be immediately due and repayable by you, Company and the Company and/or the Employer may recover it at against any time thereafter by taxes that they are required to pay or withhold on your behalf or have paid or will pay to HMRC (or any of the means set forth in Award Agreementother tax authority or any other relevant authority). Notwithstanding the foregoingforgoing, if you are an executive officer or director of the Company (as within the meaning of Section 13(k) of the U.S. Securities and Exchange Act of 1934, as amendedAct), the terms of the immediately foregoing provision will not apply. In the event you acknowledge that you are an executive officer may not be able to indemnify the Company or director, as defined above, and the Employer for the amount of any income tax due is not collected from or paid by you by the Due Dateyou, as it may be considered a loan. In this case, the amount of any uncollected income tax not collected within ninety (90) days of the end of the U.K. tax year in which the event giving rise to the Tax-Related Item(s) occurs may constitute a benefit to you on which additional income tax and National Insurance contributions (“NICs”) may be payable. You will be responsible for reporting and paying any income tax due on this additional benefit directly to HMRC under the self-assessment regime and for reimbursing paying to the Company or and/or the Employer, Employer (as applicable, for appropriate) the value amount of any employee National Insurance contributions NICs due on this additional benefitbenefit which may also be recovered from you at any time by any of the means referred to in Section 7 of the Enrollment Form Agreement.

Tax Acknowledgment. The following provisions supplement the Taxes section of the Award Agreement: You shall pay to the Company or the Employer the amount of income tax that the Company or the Employer may be required to account to HM Revenue & Customs (“HMRC”) with respect to the event giving rise to the income tax (the “Taxable Event”) that cannot be satisfied by the means described in the Award Agreement. If payment or withholding of the income tax is not made within ninety (90) days of the end of the U.K. tax year in which the Taxable Event occurs or such other period specified in Section 222(1)(c) of the U.K. Income Tax (Earnings and PensionsXxxxxxxx) Act 2003 Xxx 0000 (the “Due Date”), then the amount that should have been withheld shall constitute a loan owed by you to the Employer, effective on the Due Date. You agree that the loan will bear interest at the HMRC official rate and will be immediately due and repayable by you, and the Company and/or the Employer may recover it at any time thereafter by any of the means set forth in Award Agreement. Notwithstanding the foregoing, if you are an executive officer or director (as within the meaning of Section 13(k) of the U.S. Securities and Exchange Act of 1934, as amended), the terms of the immediately foregoing provision will not apply. In the event that you are an executive officer or director, as defined above, and income tax due is not collected from or paid by you by the Due Date, the amount of any uncollected income tax may constitute a benefit to you on which additional income tax and National Insurance contributions may be payable. You will be responsible for reporting and paying any income tax due on this additional benefit directly to HMRC under the self-assessment regime and for reimbursing the Company or the Employer, as applicable, for the value of any employee National Insurance contributions due on this additional benefitbenefit which the Company and/or the Employer may recover by any of the means set forth in the Award Agreement. APPENDIX B ADDITIONAL TERMS AND CONDITIONS OF THE RESTAURANT BRANDS INTERNATIONAL INC. 2014 OMNIBUS INCENTIVE PLAN OPTION AWARD AGREEMENT FOR PARTICIPANTS RESIDENT IN CANADA Certain capitalized terms used but not defined in this Appendix A have the meanings set forth in the Restaurant Brands International Inc. 2014 Omnibus Incentive Plan (the “Plan”) and/or the Option Award Agreement (the “Award Agreement”).