CannTrust Holdings Inc. — Audit Report / Information 2021

Apr 30, 2021

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KPMG LLP 100 New Park Place, Suite 1400 Vaughan, ON L4K 0J3 Tel 905-265 5900 Fax 905-265 6390 www.kpmg.ca

• To: Ontario Securities Commission, as principal regulator

  • British Columbia Securities Commission

  • Alberta Securities Commission

  • Financial and Consumer Affairs Authority of Saskatchewan

  • The Manitoba Securities Commission

  • Financial and Consumer Services Commission (New Brunswick)

  • Nova Scotia Securities Commission

  • Office of the Superintendent of Securities, Service Newfoundland & Labrador

  • Office of the Superintendent of Securities, Government of Prince Edward Island

April 23, 2021

Dear Mesdames and Sirs

Re: Notice of Change of Auditors of CannTrust Holdings Inc.

We have read the Notice of CannTrust Holdings Inc. dated April 22, 2021 and are in agreement with the statements contained in such Notice.

Yours very truly,

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Chartered Professional Accountants, Licensed Public Accountants

Vaughan, ON April 23, 2021

KPMG LLP, an Ontario limited liability partnership and member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. KPMG Canada provides services to KPMG LLP.