Decimus Oil Corp. — Management Reports 2021

Apr 21, 2021

FORM 51-101-F3

MANAGEMENT AND DIRECTORS ON OIL AND GAS DISCLOSURE

Report of Management and Directors On Reserves Data and Other Information

Management of Tenth Avenue Petroleum Corp. (the "Company") are responsible for the preparation and disclosure of information with respect to the Company's oil and gas activities in accordance with securities regulatory requirements. This information includes reserves data which are estimates of proved reserves and probable reserves and related future net revenue as of December 31, 2020, estimated using forecast prices and costs.

GLJ Ltd. an independent qualified reserves evaluator, has evaluated the Company's reserves data. The report of the independent qualified reserves evaluator will be filed with securities regulatory authorities concurrently with this report.

The Technical Committee of the board of directors of the Company has:

• (a) reviewed the Company's procedures for providing information to the independent qualified reserves evaluator;

• (b) met with the independent qualified reserves evaluator to determine whether any restrictions affected the ability of the independent qualified reserves evaluator to report without reservation; and

• (c) reviewed the reserves data with management and the independent qualified reserves evaluator.

The Technical Committee of the board of directors has reviewed the Company's procedures for assembling and reporting other information associated with oil and gas activities and has reviewed that information with management. The board of directors has, on the recommendation of the Technical Committee, approved:

• (a) the content and filing with securities regulatory authorities of the reserves data and other oil and gas information;

• (b) the filing of the report of the independent qualified reserves evaluator on the reserves data; and

• (c) the content and filing of this report.

Because the reserves data are based on judgments regarding future events, actual results will vary and the variations may be material. However, any variations should be consistent with the fact that reserves are categorized according to the probability of their recovery.

Signed “Gregory J. Leia”

Gregory J. Leia, President, Director

Signed “ Craig Leggatt” Craig Leggatt, Director

Signed “Gerald Roe” Gerald Roe, Director

Signed “Tracy Zimmerman”

Tracy Zimmerman, CFO, Director

April 20, 2021

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