High Tide Inc.

MATERIAL CONTRACTS

Except for contracts entered into in the ordinary course of business, there were no contracts entered into by the Corporation during the 12-month period ended the Fiscal Year-End Date which are material, or entered into before the 12-month period ended the Fiscal Year-End Date, but are still in effect and which are required to be filed with Canadian securities regulators in accordance with Section 12.2 of National Instrument 51-102 –Continuous Disclosure Obligations, other than the following contracts:

•the 2023 Equity Distribution Agreement;

▪the July 2022 Underwriting Agreement;

▪the July 2022 Warrant Indenture;

▪the September 2022 Credit Facility; and

▪Debenture Facility Trust Indenture.

Copies of the above-listed material contracts are available for inspection at the offices of High Tide’s legal counsel, Garfinkle Biderman LLP, 1 Adelaide Street East, Suite 801, Toronto, ON M5C 2V9, at any time during ordinary business hours. Copies of the above-listed material contracts are also available under High Tide’s profile on SEDAR+ at www.sedarplus.ca.