Rules of conduct and meeting agenda (2026 rules of conduct and meeting agenda english)

Monday, May 4, 2026 at 10:00 a.m. (MDT)

Virtual only meeting: https://www.virtualshareholdermeeting.com/IMO2026

• The Chairman has the responsibility and legal authority to conduct the annual meeting in an orderly and timely manner.

• Only shareholders as of the record date or valid proxyholders may address the meeting. To submit a question, please login by following the instructions in the management proxy circular. You can submit a question at any time until the Chairman closes the meeting by using the "Ask a Question" field in the web portal.

• Please ensure that questions or comments submitted through the webcast portal are no longer than 4,000 characters in length and addressed to only one matter. Each person will be limited to a total of three (3) questions or comments. If you have additional questions and there is sufficient time, your question may be addressed after we have addressed questions and comments from others. Questions or comments from multiple shareholders on the same topic may be combined and answered together.

• It may not be possible for every question to be answered at the meeting. If this occurs or if your question is related to a personal matter, we will follow up directly with a response to your question.

• Questions that are out of order as determined by the Chairman, including those that are abusive, address personal grievances or do not relate to the business of the meeting, the company or the conduct of its operations, will not be addressed.

• Attendees who fail to comply with these Rules of Conduct risk being removed from the meeting at the discretion of the Chairman.

• Additional guidelines may be issued from time to time by the Chairman prior to commencement of the meeting or during the course of the meeting.

• All questions and answers provided at the meeting will be posted to the company's website as part of the transcript following

the meeting.

If you have already voted by proxy, you do not need to vote by electronic ballot. However, if you wish to change your proxy vote or have not submitted a proxy, you must login to the meeting and a ballot will be automatically prompted for your vote during the meeting.

Shareholders can submit questions in advance of the meeting by emailing shareholder.services@esso.ca or following the options set out in the management proxy circular. For additional information and any updates about the meeting, visit https://www.imperialoil.ca/investors/shareholders/annual-meetings. The webcast of the annual meeting will be available for one year on the company's website at https://www.imperialoil.ca/investors/investor-relations/speeches-and-presentations.

Shareholders attending the meeting require an internet connection throughout the meeting. If you encounter any difficulties while accessing the virtual meeting during the check-in or meeting time, a technical assistance phone number will be made available on the virtual meeting registration page 15 minutes prior to the start time of the meeting.