OMNIBUS NOTICE FOR SANCTION HEARING

IN THE MATTER OF THE COMPANIES' CREDITORS
ARRANGEMENT ACT, R.S.C. 1985, c. C-36, AS AMENDED
AND IN THE MATTER OF THE PLANS OF COMPROMISE OR ARRANGEMENT OF:
IMPERIAL TOBACCO CANADA LIMITED AND IMPERIAL TOBACCO COMPANY LIMITED
ROTHMANS, BENSON AND HEDGES INC. 
JTI-MACDONALD CORP.

NOTICE OF SANCTION HEARING

IMPORTANT NOTE: The Court hearing for approval and sanction of the CCAA Plans will be heard commencing on January 29, 2025 at 10:00 am Eastern time in a hybrid format, in person and via Zoom video conference. The Court-Appointed Mediator and the Monitors will make motions to the Court approving and sanctioning the CCAA Plans and any ancillary relief relating to such sanction.

TORONTO, Dec. 24, 2024 /CNW/ - PLEASE TAKE NOTICE that on October 17, 2024, the Honourable Warren K. Winkler, K.C., in his capacity as the Court-appointed mediator (the "Court-Appointed Mediator") in the CCAA Proceedings of Imperial Tobacco Canada Limited and Imperial Tobacco Company Limited (collectively, "Imperial"), Rothmans, Benson and Hedges Inc. ("RBH") and JTI-Macdonald Corp. ("JTIM" and collectively with Imperial and RBH, the "Tobacco Companies" or "Applicants") and FTI Consulting Canada Inc. ("FTI"), Ernst & Young Inc. ("EY"), and Deloitte Restructuring Inc. ("Deloitte"), in their respective capacities as Court-appointed monitors to Imperial, RBH and JTIM (FTI, EY and Deloitte, collectively, the "Monitors"), filed plans of compromise and arrangement in respect of each of the Tobacco Companies as amended and restated as of December 5, 2024 (the "CCAA Plans") under the Companies' Creditors Arrangement Act (Canada) (the "CCAA"). 

PLEASE ALSO TAKE NOTICE that on October 31, 2024, the Court-Appointed Mediator and the Monitors obtained the following orders from the Ontario Superior Court of Justice (Commercial List) (the "CCAA Court"):

• Claims procedure orders (the "Claims Procedure Orders") which, inter alia, establish the procedure pursuant to which Claimants, as well as any other purported creditors of the Tobacco Companies can assert a Claim in order to obtain the right to attend the meetings of Affected Creditors (the "Meetings") and vote on the CCAA Plans; and 
  
  
• Meeting orders that, inter alia, accept the filing of the CCAA Plans, approve the meeting materials, and direct the Monitors as to the conduct of the Meetings  (the "Meeting Orders").

PLEASE ALSO TAKE NOTICE that on December 23, 2024, the Court-Appointed Mediator and the Monitors obtained orders (the "Sanction Protocol Orders") which, inter alia, set a court hearing to approve and sanction the CCAA Plans commencing on January 29, 2025 (the "Sanction Hearing"). The CCAA Plans, Claims Procedure Orders, Meeting Orders and Sanction Protocol Orders in respect of each Tobacco Company are available for review on the Monitors' websites, at the links referenced at the end of this Notice  (the "Monitors' Websites").

All capitalized terms used in this Notice that are not defined herein have the meanings given to them in the CCAA Plans (available on the Monitors' Websites).

(i) Key information

In accordance with the Sanction Protocol Orders, the Sanction Hearing will be heard commencing on January 29, 2025 at 10:00 am Eastern time in a hybrid format, in person and via Zoom video conference.

At the Sanction Hearing, orders of the Court (the "Sanction Orders") approving and sanctioning the CCAA Plans and granting certain ancillary relief will be sought.

If a Putative Miscellaneous Claimant intends to object to any Sanction Order, such Person must (i) deliver to the applicable Monitor a Sanction Hearing Objection Notice in the form approved and it must be received by the applicable Monitor by no later than January 15, 2025 at 5:00 pm (Eastern time); and (ii) file with the Court and serve upon the Common Service List the court materials it intends to rely on by no later than January 20, 2025 at 5:00 p.m. (Eastern time).

Any Person, other than a Putative Miscellaneous Claimant who intends to object to any Sanction Order must file with the Court and serve upon the Common Service List the court materials it intends to rely on by no later than January 20, 2025 at 5:00 p.m. (Eastern time).

(ii) Questions and Contact Information

If you have any questions with respect to the foregoing, you may contact the Monitors as follows:

• Imperial: Monitor: FTI Consulting Canada Inc.
  • Website: http://cfcanada.fticonsulting.com/imperialtobacco
  • Phone Number: 1-844-707-7558
  • Email Address: [email protected]

• RBH: Monitor: Ernst & Young Inc.
  • Website: www.ey.com/ca/rbh
  • Phone Number: 1-866-943-2280
  • Email Address: [email protected]

• JTIM: Monitor: Deloitte Restructuring Inc.
  • Website: www.insolvencies.deloitte.ca/en-ca/JTIM
  • Phone Number: 1-833-765-1452
  • Email Address: [email protected]

FTI Consulting Canada Inc. in its capacity as Court-appointed Monitor of Imperial Tobacco Canada Limited and Imperial Tobacco Company Limited, and not in its personal capacity

Ernst & Young Inc., in its capacity as Court-appointed Monitor of Rothmans, Benson & Hedges Inc. and not in its personal capacity

Deloitte Restructuring Inc. in its capacity as Court-appointed Monitor of JTI-Macdonald Corp. and not in its personal capacity

SOURCE Imperial: Monitor: FTI Consulting Canada Inc., RBH: Monitor: Ernst & Young Inc., and JTIM: Monitor: Deloitte Restructuring Inc.