Company: HYNLY
Filing Date: 2025-02-20
Form Type: 40-F
Source: 0001712356-25-000012
Chunk: 4

Company: Hydro One Ltd
Filing Date: 2025-02-20
Form: 40-F
Chunk 4
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 for any services related to Audit-Related Fees, Tax Fees or All Other Fees and the Audit Committee did not approve any such fees subject to the waiver of pre-approval provisions.

### PRINCIPAL ACCOUNTANT FEES AND SERVICES
The aggregate fees billed by KPMG LLP to Hydro One Limited and its subsidiaries in respect of professional services for 2024 and 2023 are presented below (in Canadian dollars):

|                       |     |   |        Year ended 
 December 31, 2024 |     |   |        Year ended 
 December 31, 2023 |
|:----------------------|:----|:--|------------------:|:----|:--|------------------:|
| Audit Fees(1)         |     | $ |         2,751,176 |     | $ |         2,539,110 |
| Audit-Related Fees(2) |     | $ |           562,736 |     | $ |           535,941 |
| Tax Fees(3)           |     | $ |            21,935 |     | $ |            20,918 |
| All Other Fees        |     | $ |                 — |     | $ |                 — |
| Total                 |     | $ |         3,335,847 |     | $ |         3,095,969 |

Notes :

(1) The nature of the services rendered were: audit of annual financial statements of the Registrant and its subsidiaries, statutory and regulatory filings including reporting to the Province and services related to securities offerings.

(2) The nature of services rendered were: translations, audit of the Hydro One Pension Plans, assurance services related to the sustainable financing framework and services reasonably related to the performance of the audit or review of the Registrant’s financial statements that are not reported under Audit Fees.

(3) The nature of services rendered was general tax advice and compliance.

### CODE OF ETHICS
The Registrant has adopted a Code of Business Conduct (the “Code”) that applies to all directors, officers and employees of the Registrant, including the Chief Executive Officer and Chief Financial Officer, or persons performing similar functions. A copy of the Code has been posted on the Registrant’s website at https://www.hydroone.com/about/corporate-information/governance. A copy of the Code is available in print to any person, without charge, upon written request to Investor Relations at the executive office address of the Registrant shown above.

In May