Company: WFG
Filing Date: 2025-02-12
Form Type: 40-F
Source: 0001628280-25-005183
Chunk: 6

Company: WEST FRASER TIMBER CO., LTD
Filing Date: 2025-02-12
Form: 40-F
Chunk 6
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 fiscal years ended December 31 in thousands of United States dollars 1 :

|                    |     |   |  2024 |     |   |  2023 |
|:-------------------|:----|:--|------:|:----|:--|------:|
| Audit Fees         |     | $ | 2,714 |     | $ | 2,776 |
| Audit-Related Fees |     |   |   121 |     |   |   255 |
| Tax Fees           |     |   |     — |     |   |    22 |
| All Other Fees     |     |   |    52 |     |   |    34 |
| Total              |     | $ | 2,887 |     | $ | 3,087 |

1. Amounts represent actual and estimated fees related to the respective fiscal years noted. Amounts are billed and paid in Canadian dollars, British pound sterling, and Euros and have been translated to United States dollars using the average exchange rate for the respective years noted.

#### Audit Fees
Audit fees relate to the integrated audit of our annual consolidated financial statements and the effectiveness of internal control over financial reporting, reviews of our interim consolidated financial statements, and statutory audits of the financial statements of our subsidiaries.

#### Audit-Related Fees
Audit-Related Fees include employee benefit audits and due diligence assistance.

#### Tax Fees
Tax fees relate to tax compliance, tax advice, and tax planning services.

#### All Other Fees
All other fees relate to fees in connection with limited assurance engagements relating to climate matters.

#### Audit Committee Pre-Approval Policies
The Audit Committee has adopted a policy that sets out the pre-approval requirements related to services to be performed by our independent auditors. The policy provides that the Audit Committee will annually review proposed audit, audit-related, tax and other services (to be submitted by the CFO and the independent auditor), and will provide general approval of described services, usually including specific maximum fee amounts.

Unless a service has received general pre-approval, it will require specific pre-approval by the Audit Committee. The Audit Committee is permitted to delegate pre-approval authority to any of its members. The Audit Committee reports on the pre-approval process to the full Board from time to time.

None of the services provided by PricewaterhouseCoopers LLP in the fiscal year ended December 31, 2024 were treated as exempt from pre-approval pursuant to the de minimis provision of paragraph (c)(