Whistle-Blower policy.

For certainty, whistle-blower incidents are intended to include, but are not limited to, the following:

Fraud or deliberate error in the preparation, evaluation, review or audit of any financial statement of the Company;
Fraud or deliberate error in the recording and maintaining of financial records of the Company;
Deficiencies or non-compliance with the Company’s internal accounting controls;
Misrepresentation or false statement to or by a senior officer or accountant regarding a matter contained in the financial records, financial reports or audit reports of the Company;

Deliberate violation of any Applicable Law or Regulations relating to the operations of the Company;
Violation of an applicable professional code of conduct;
Violation of the Business Code of Conduct or any other Business Practice or Procedure by any Personnel or Agent.

Upon receipt of a complaint we will verify that the complaint actually pertains to a matter covered by these procedures and will direct the Chief Compliance Officer (CCO) of Western to develop a recommended strategy for the investigation of the complaint.

Confidentiality will be maintained to the fullest extent possible, consistent with the need to conduct an adequate review.

Attention: Vice President, Ethics and Enterprise Compliance & Privacy Officer 1010 24th Street SE
High River, AB T1V 2A7

Whistle-Blower