Dye & Durham — Regulatory Filings 2021

Feb 19, 2021

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February 18, 2021

HARD COPY ON FILE

FILED BY SEDAR

Alberta Securities Commission Ontario Securities Commission British Columbia Securities Commission Manitoba Securities Commission Financial and Consumer Services Commission (New Brunswick) Nova Scotia Securities Commission Office of the Superintendent of Securities Service Newfoundland and Labrador Office of the Superintendent of Securities, Prince Edward Island Financial and Consumer Affairs Authority of Saskatchewan Superintendent of Securities of the Northwest Territories Superintendent of Securities of Yukon Superintendent of Securities of Nunavut

Dear Sirs/Mesdames:

Re: Dye & Durham Limited (the “Issuer”) Prospectus Supplement dated February 18, 2021 (the “Prospectus”)

We refer to the Prospectus Supplement of the Issuer relating to the distribution of common shares and 3.75% convertible senior unsecured debentures of the Issuer.

We hereby consent to the use of and reference to our name and legal opinions contained in the Prospectus Supplement under the heading “Eligibility for Investment”, “Certain Canadian Federal Income Tax Considerations” and to the use of and reference to our name on the inside of the cover page of the Prospectus Supplement and under the heading “Interests of Experts”.

We have read the Prospectus Supplement and have no reason to believe that there are any misrepresentations in the information contained in it that are derived from our legal opinions provided in the Prospectus Supplement or within our knowledge as a result of the services performed by us in connection with such opinion.

Yours truly,

“Goodmans LLP”

GOODMANS LLP