SNDL Inc.

APPENDIX “A”

FORM 58-101F1 – CORPORATE GOVERNANCE DISCLOSURE

General

The Board is currently comprised of seven (7)**** members, the majority of which are independent according to the definition of “independence” set out in NI 58-101 as it applies to the Board. Gregory Mills, J. Carlo Cannell, Lori Ell, Frank Krasovec, Bryan Pinney, and Gregory Turnbull are independent (the “Independent Directors”). Zachary George is not independent by reason of the fact that he is SNDL’s CEO. The Board is chaired by Gregory Mills, an independent director. The Board has resolved to reduce its size from seven (7) to five (5) members. Consequently, J. Carlo Cannell and Frank Krasovec were not nominated by the Board forre-election at the Meeting. Following the Meeting, the Board will be comprised of five (5) members.

The Independent Directors meet in private sessions, outside the presence of management or any other director, at each regular meeting of the Board. Such private sessions may also be calledad hoc.

Certain members of the Board are presently directors of other public companies. See “Director Nominees” in this Information Circular regarding the identity of those companies and the relevant Board members.