WildBrain Ltd. — Regulatory Filings 2021

Mar 26, 2021

Deloitte LLP 939 Granville Street Vancouver BC V6Z 1L3 Canada

==> picture [124 x 25] intentionally omitted <==

Tel: 604-669-4466 Fax: 778-374-0496 www.deloitte.ca

March 26, 2021

To:

British Columbia Securities Commission Alberta Securities Commission Autorité des marchés financiers Financial and Consumer Affairs Authority of Saskatchewan Financial and Consumer Services Commission (New Brunswick) Nova Scotia Securities Commission Office of the Superintendent of Securities (Prince Edward Island) Office of the Superintendent of Securities Service Newfoundland and Labrador Ontario Securities Commission The Manitoba Securities Commission

Dear Sirs/Mesdames:

Re: TELUS Corporation (the “Company”)

We refer to the short form base shelf prospectus of the Company dated May 13, 2020 (the “Prospectus”) qualifying the distribution of up to $3,500,000,000 of debt securities, preferred shares, common shares, warrants to purchase equity securities, warrants to purchase debt securities, share purchase contracts, share purchase or equity units and subscription receipts of the Company.

We, Deloitte LLP, consent to being named and to the use, through incorporation by reference in the above-mentioned Prospectus, of our report dated February 11, 2021 to the Shareholders and Board of Directors of the Company on the following financial statements:

• Consolidated statements of financial position as at December 31, 2020 and 2019; and

• Consolidated statements of income and other comprehensive income, changes in owners’ equity and cash flows for each of the two years in the period ended December 31, 2020, and the related notes.

We report that we have read the Prospectus and all information specifically incorporated by reference therein and have no reason to believe that there are any misrepresentations in the information contained therein that are derived from the financial statements upon which we have reported or that are within our knowledge as a result of our audit of such financial statements. We have complied with Canadian generally accepted standards for an auditor's consent to the use of a report of the auditor included in an offering document, which does not constitute an audit or review of the Prospectus as these terms are described in the CPA Canada Handbook – Assurance.

Yours truly,

/s/ Deloitte LLP

Chartered Professional Accountants