Company: WFG
Filing Date: 2025-02-12
Form Type: 40-F
Source: 0001628280-25-005183
Chunk: 7

Company: WEST FRASER TIMBER CO., LTD
Filing Date: 2025-02-12
Form: 40-F
Chunk 7
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7)(i)(C) of Rule 2-01 of Regulation S-X.

### OFF-BALANCE SHEET ARRANGEMENTS
West Fraser has not entered into any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues, expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.

### CONTRACTUAL OBLIGATIONS
The required tabular disclosure of contractual obligations is included in “ Liquidity & Capital Resources – Contractual Obligations ” of the 2024 Annual MD&A, filed as Exhibit 99.3 to this Annual Report, and incorporated herein by reference.

### CODE OF ETHICS
West Fraser has adopted a “code of ethics” (as that term is defined in Form 40-F), entitled the West Fraser Code of Conduct that applies to all directors, officers and employees of West Fraser, including its CEO and CFO (the “ Code of Ethics ”). A copy of the Code of Ethics is posted on West Fraser’s website at https://www.westfraser.com/investors/corporate/code-conduct.

There were no waivers granted in respect of the Code of Ethics during the fiscal year ended December 31, 2024. If there is an amendment to the Code of Ethics, West Fraser intends to disclose any such amendment by posting such information on West Fraser's website. Unless and to the extent specifically referred to herein, the information on West Fraser's website shall not be deemed to be incorporated by reference in this Annual Report. Except for the Code of Ethics, and notwithstanding any reference to West Fraser's website or other websites in this Annual Report or in the documents incorporated by reference herein or attached as exhibits hereto, no information contained on West Fraser's website or any other site shall be incorporated by reference in this Annual Report or in the documents incorporated by reference herein or attached as exhibits hereto.

### NYSE CORPORATE GOVERNANCE
West Fraser’s common shares are listed for trading on NYSE. Section 303A.11 of the NYSE Listed Company Manual requires foreign private issuers, such as West Fraser, to disclose any significant ways in which their corporate governance practices differ from those followed by domestic companies under the NYSE listing standards. Section 310.00 of the NYSE Listed Company Manual generally requires that a listed company's by-laws provide for a quorum for any meeting of the holders of the company's common shares that is sufficiently high to