EX-10.30



 Exhibit 10.30 

RESTAURANT BRANDS INTERNATIONAL INC. 

2015 EMPLOYEE SHARE PURCHASE PLAN 

(EFFECTIVE AS OF AUGUST 28, 2015) 

The name of this plan is the Restaurant Brands International Inc. (“RBI” or the “Corporation”) 2015 Employee Share Purchase Plan (the
“Plan”). The purpose of the Plan is to enable RBI and its subsidiaries to provide their employees a convenient means of purchasing, by means of voluntary payroll deductions and contributions from the Participating Employer(s), RBI Common
Shares (as defined below) on the open market, and to thereby promote interest in its success and growth and to encourage continuity of employment among its employees. 

ARTICLE I 
 DEFINITIONS

  

	A.	Administrative Agent: The Administrative Agent of the Plan, which shall be initially Computershare Trust Company of Canada. 

  

	B.	Administrator: The Administrator of the Plan shall be RBI or any affiliate designated by RBI from time to time to administer the Plan. 


 

	C.	Canadian Participant: A Participant who is resident of Canada. 

  

	D.	Compensation: The base salary or wages paid to a Participant by a Participating Employer, including commissions for those Participants who are paid solely on a commission basis (unless a Participant’s
written employment agreement (if any) with RBI or the Participating Employer establishes a contractual limitation for such Participant, in which case “Compensation” for such Participant would be as defined in such written employment
agreement), but excluding bonuses, incentive bonuses, overtime pay or amounts contributed by a Participating Employer to this or any other non-qualified plan or trust, to any qualified plan or trust within the meaning of Sections 401(a) and 501 of
the Internal Revenue Code of 1986, as amended, including, but not limited to, any qualified employee benefit, fringe benefit or welfare benefit plan RBI or a Participating Employer may hereafter adopt. The maximum amount of Compensation that may be
taken into account under the Plan for any purpose on an annual basis shall be C$100,000 per Participant or its equivalent in US dollars. 

  

	E.	Deduction Date: The payroll date upon which bi-weekly Participant payroll deductions and any Participating Employer contributions to the Plan shall be made. 


 

	F.	Effective Date: August 28, 2015. 

  

	G.	Eligible Employee: Any employee of a Participating Employer below the level of Director, whose primary responsibilities are in the areas of operations and distribution at a Participating Employer’s
distribution and manufacturing facilities and (1) who was either (a) employed by a Participating Employer on August 1, 2015 or (b) at the time of enrollment in the Plan, has been continuously employed by a Participating Employer
for at least ninety (90) consecutive calendar days, (2) is customarily scheduled to work at least twenty (20) hours per week, and (3) whose customary duration of employment is more than five (5) months in a calendar year.
Contract and temporary employees will not be eligible to participate in the Plan. For calculating employment periods, authorized leaves of absence and all uninterrupted periods of employment by one or more Participating Employer(s) shall be
included. 









	H.	First Deduction Date: The first Deduction Date shall be September 4, 2015. 

  

	I.	Initial Contribution: The contribution described in Article IV of the Plan. 

  

	J.	Participant: An Eligible Employee who has made a Payroll Deduction Authorization Election or for whom a Participating Employer has made a contribution in accordance with Article IV of the Plan and (1) whose
participation in the Plan shall not have been terminated in accordance with Article XIII or XIV of the Plan, or (2) who shall have been reinstated as a Participant in the Plan in accordance with Article II of the Plan, provided that
participation shall be automatically suspended during a Participant’s leave of absence, including as a result of maternity leave, parental leave, short-term disability, long-term disability or any other reason. 


 

	K.	Participating Employer(s): The TDL Group Corp., THD Coffee Co. and, if so designated by the Administrator, RBI, any Subsidiary or the parent of RBI. Designation of the Participating Employer(s) may be made
(including adding or removing one or more Subsidiaries or the parent of RBI from participation) by the Administrator at any time or from time to time without shareholder consent. 


 

	L.	Payroll Deduction Authorization Election: The election to be submitted to the Participating Employer which each Eligible Employee must make to become a Participant or to change or terminate participation in the
Plan, whether such election is made telephonically, electronically or otherwise as authorized by RBI. This election shall contain, in addition to other pertinent payroll deduction information, the Participant’s appointment of the Administrative
Agent to provide for the acquisition of RBI Common Shares for his or her benefit under the Plan. 

  

	M.	Plan: This Restaurant Brands International Inc. 2015 Employee Share Purchase Plan. 

  

	N.	Plan Account: The separate account that is required to be established and maintained with respect to each Participant for the purpose of recording the Participant’s cash contributions, Participating Employer
contributions, dividends and other distributions received, and RBI Common Shares acquired with the Participant’s cash contributions, Participating Employer contributions and dividends. 


 

	O.	Plan Year: The period commencing on January 1st of each calendar year and ending on December 31st of each calendar year. 


 

	P.	RBI: Restaurant Brands International Inc., the sponsor of the Plan. 

  

	Q.	RBI Common Shares: The common shares, at no par value per share, of RBI, and any shares that may be issued and exchanged for or upon a change of such shares whether in subdivision or in combination thereof and
whether as a part of a classification or reclassification thereof, or otherwise. 

  

	R.	Subsidiary: Any corporation, limited liability company or other entity in an unbroken chain of entities beginning with RBI if each of the entities other than the last entity in the unbroken chain then owns an
equity interest which entitles such parent entity to 50% or more of the total combined voting power of all equity interests in one of the other entities in such chain, whether or not such entity now exists or is hereafter organized or acquired by
RBI or a direct or indirect Subsidiary of RBI. 


  
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	S.	Termination Date: The Participant’s last day of active employment by a Participating Employer, excluding any period of statutory, reasonable or contractual notice, or any period of deemed employment.


  

	T.	U.S. Participant: A Participant who is resident in the United States.

 Except as otherwise provided
herein, all monetary amounts referred to in the Plan shall be construed as being expressed, and shall, where applicable, be paid, in the lawful currency of Canada. 

ARTICLE II 
 PARTICIPATION

 Any Eligible Employee of a Participating Employer may initially become a Participant in the Plan either (1) by making a Payroll Deduction
Authorization Election to do so or (2) by the Participating Employer contributing funds to the Plan for the purchase of RBI Common Shares on behalf of such Eligible Employee. 

An Eligible Employee of a Participating Employer whose participation in the Plan has been terminated pursuant to Article XIII of the Plan may reinstate his or
her participation in the Plan by making a new Payroll Deduction Authorization Election to do so. 
 By participating in the Plan, each Participant
acknowledges and agrees to provide to the Administrative Agent any personal information required in order to properly administer the Plan. 

ARTICLE III 
 PARTICIPANT
PAYROLL DEDUCTIONS 
 Participants may contribute to the Plan only through Participant payroll deductions. Participant payroll deductions shall be made
as a percentage of a Participant’s Compensation. Participant payroll deductions may not be less than one percent (1%) of a Participant’s Compensation, and may not exceed ten percent (10%) of a Participant’s Compensation.

 Participants may also elect to have payroll deductions made for a percentage of an annual bonus payment. Participant payroll deductions may not be less
than one percent (1%) of an annual bonus payment, and may not exceed twenty-five percent (25%) of an annual bonus payment. 
 Participant payroll
deductions shall be made only on Deduction Dates. 
 A Participant may increase, decrease or temporarily suspend his or her Participant payroll deductions
by making a Payroll Deduction Authorization Election to do so. Such increase, decrease or temporary suspension will be effective as promptly as practicable. Participant payroll deductions may be terminated pursuant to Article XIII hereof. If a
Participant suspends his or her Participant payroll deductions, the Participant may resume payroll deductions by making a Payroll Deduction Authorization Election to do so, but the Participant must wait at least thirty (30) days before resuming
Participant payroll deductions. As promptly as practicable on or after each Deduction Date, each Participating Employer shall remit each Participant’s payroll deduction to the Administrative Agent. Interest will not be paid on any amounts held
pending investment. 

  
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 ARTICLE IV 

PARTICIPATING EMPLOYER CONTRIBUTIONS 

Participating Employer(s) shall have the option, but not the obligation, to make contributions to the Plan for any or all of their employees who are
Participants in the Plan. Initially, the Participating Employer shall make a contribution of (1) C$500, for each Eligible Employee resident of Canada, or (2) U.S.$500, for each Eligible Employee resident in the United States, less
applicable withholding taxes and other statutory deductions, who is not on a leave of absence employed by a Participating Employer on August 1, 2015 (the “Initial Contribution”); provided, however, to the extent an Eligible Employee
is employed on August 1, 2015 but is on an approved leave of absence on such date, then the Participating Employer(s) shall have the right, but not the obligation, to make such contribution promptly after such Eligible Employee returns to
active employment with the Company. The Initial Contribution is the only Participating Employer contribution at the outset of the Plan, however, the Administrator may elect to establish subsequent contributions, matching contributions or may suspend
or eliminate future contributions altogether at its sole discretion. 
 As Participating Employer contributions to the Plan must be treated by the
Participants for whom such contributions are made as compensation income, such amounts will be reflected on the payroll statement of such Participants as additional compensation income paid by the Participating Employer(s) to such Participants, and
such amounts will in turn appear on the payroll statement of such Participants as having been withheld from their pay by the Participating Employer(s) to reflect the Participating Employer(s)’ contributions made to the Plan for the benefit of
such Participants, and the Participating Employer(s) shall withhold additional income taxes and other statutorily required taxes and deductions from the pay of such Participants to cover such amount, all at the times Participant payroll deductions
are withheld. This information will be included in the Form W-2 (U.S. Participants) or T-4 Slips (Canadian Participants), as applicable, furnished annually by the Participating Employer(s) to Participants in the Plan. 

ARTICLE V 
 ADMINISTRATION OF
THE PLAN 
 The Plan shall be administered by the Administrator, with assistance from each of the Participating Employer(s). The Administrator may, from
time to time, adopt rules and regulations not inconsistent with the Plan for carrying out the Plan or for providing for any and all matters not specifically covered herein. 

The functions and duties of the Administrator, in general, are as follows: 

(a) To make provision for payment of contributions to the Administrative Agent; 

(b) To establish rules for the administration and to construe the terms of the Plan, including, but not limited to, exercising its
discretionary authority to (1) designate Participating Employer(s), provided that, in no event, may any entity that is not a Subsidiary or the parent of RBI be designated a Participating Employer, (2) to expand, contract or modify the
definition of Eligible Employee, provided that, in no event, may any director or officer of RBI or a Participating Employer be included within the scope of Eligible Employees, (3) determine eligibility for participation in the Plan, including a
Participant’s minimum period of employment, and (4) determine the maximum percentage and amount of Compensation for purposes of Participant payroll deductions, which rules for administration and construction of terms will apply to all
Participants similarly situated; 

  
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 (c) To develop rules and procedures for making Participant elections or changes in connection
with the Plan; 
 (d) To maintain, with the assistance of the Administrative Agent, records, including, but not limited to, those with
respect to Participating Employer contributions, Participant payroll deductions and dividends paid to the Administrative Agent for the benefit of the Participants; 

(e) To file with the appropriate governmental agencies any and all reports and notifications required of the Plan and to provide all
Participants and beneficiaries with any and all reports and notifications to which they are by law entitled; 
 (f) To engage a certified
public accountant to perform an annual audit of the Plan, to the extent required by any governmental authority or deemed advisable by the Administrator; 

(g) To give prompt notification to the Administrative Agent of the effectiveness, and the initiation of proceedings that would result in the
termination of effectiveness, of the registration, exemption or qualification of the Plan and/or the RBI Common Shares distributed thereunder under applicable U.S. and Canadian securities laws; and 

(i) To perform any and all other functions reasonably necessary or desirable to administer the Plan. 

RBI shall indemnify each employee of RBI and the Participating Employer(s) involved in the administration of the Plan against all costs, expenses and
liabilities, including attorney’s fees, incurred in connection with any action, suit, or proceeding instituted against such employee alleging any act or omission or commission performed by such employee while acting in good faith in discharging
his or her duties with respect to the Plan. This indemnification is limited to the extent such costs and expenses are not covered under insurance as may be now or hereafter provided by RBI or the appropriate Participating Employer. 

ARTICLE VI 
 ADMINISTRATIVE
AGENT OF THE PLAN 
 All contributions by the Participating Employer(s) and Participants shall be made in cash only. All contributions so received
(hereinafter referred to as the “Fund”), shall be held, managed, and administered by the Administrator and Administrative Agent pursuant to the terms of the Plan. No part of the Fund or a Participant’s RBI Common Shares shall be used
for or diverted to purposes other than for the exclusive benefit of the Participants and former Participants in the Plan. 
 The Administrative Agent shall
have the following powers and authority in the administration and investment of the Fund: 
 (a) To purchase, hold, electronically transfer,
sell and transfer to a direct registration position on RBI’s stock transfer register for the benefit of the Participants in the Plan RBI Common Shares in its name as Administrative Agent and to cause the RBI Common Shares held as part of the
Fund to be allocated, reallocated, and disposed of pursuant to the terms of the Plan; 

  
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 (b) To cause any RBI Common Shares held as part of the Fund to be registered in the
Administrative Agent’s own name or in the name of one or more nominees, but the books and records of the Administrative Agent shall at all times show that all such investments are part of the Fund; 

(c) To make, execute, acknowledge and deliver any and all documents of transfer and conveyance and any and all other instruments as may be
necessary or appropriate to carry out the powers herein granted; 
 (d) To employ subagents (registered dealers) to engage in the actual
open market purchase, holding, electronic transfer and sale of RBI Common Shares for the benefit of the Participants in the Plan; and 
 (e)
To do all such acts, take all such proceedings, and exercise all such rights and privileges, although not specifically mentioned herein, as the Administrative Agent may deem necessary or desirable to administer the Fund, and to carry out and satisfy
the purposes and intent of the Plan. 
 The Administrative Agent shall keep accurate and detailed accounts of all receipts, disbursements, and other
transactions hereunder, including, but not limited to, Participant payroll deductions received, Participating Employer contributions received, dividends and other distributions received, RBI Common Shares purchased, allocated to Participants
hereunder and held in their Plan Accounts, and all transfers, sales or distributions of RBI Common Shares from Participants’ Plan Accounts. The Administrative Agent will provide RBI with online access to view Participants’ Plan Account
balances and historical activity and to request Plan level reporting. 
 On or before the fifteenth day following the close of each calendar month or upon
such other reporting schedules and for such other reporting periods as RBI and the Administrative Agent shall agree, the Administrative Agent shall file with RBI a written report setting forth all receipts, disbursements, and other transactions,
including RBI Common Share transactions, effected during such preceding calendar quarter or reporting period, and setting forth the current status of the Fund. 

ARTICLE VII 
 STOCK PURCHASE

 The Administrative Agent shall use the funds in the Plan to purchase freely-tradeable RBI Common Shares in the open market for the benefit of the
Participants in the Plan promptly after every Deduction Date (each, a “Purchase Date”). 
 On each Purchase Date, the Administrative Agent will
use the aggregate of all Canadian funds received from the Administrator for the account of Canadian Participants to purchase RBI Common Shares through a Canadian registered dealer as subagent on the Toronto Stock Exchange, and the Administrative
Agent will use the aggregate of all U.S. funds received from the Administrator for the account of U.S. Participants to purchase RBI Common Shares through a U.S. registered dealer as subagent on the New York Stock Exchange. Each Participant’s
Plan Account will then be credited with the number of full and fractional RBI Common Shares equal to: (1) the amount of payroll deductions deducted on behalf of such Participant during the applicable Payroll Deduction Period, divided by
(2) the purchase price per RBI Common Share. 

  
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 To the extent that the Administrative Agent retains the services of subagents to make such purchases of RBI
Common Shares, such subagents shall not be controlled by, controlling or under common control with RBI or its affiliates. Neither RBI nor any of its affiliates shall have, nor exercise, directly or indirectly, any control or influence over the times
when, or the prices at which, the RBI Common Shares may be purchased by the Administrative Agent or any subagents, the amounts of RBI Common Shares to be so purchased or the manner in which such RBI Common Shares are to be purchased. 

Neither the Administrative Agent, RBI nor any subagent retained by the Administrative Agent shall have any responsibility as to the value of RBI Common Shares
acquired under the Plan. The duties of the Administrative Agent and any subagent to purchase or to cause the purchase of RBI Common Shares under the Plan shall be subject to any and all legal restrictions or limitations imposed at any time by
governmental authority, including, but not limited to, the Securities and Exchange Commission and applicable Canadian securities regulatory authorities, and shall be subject to any other restrictions, limitations or considerations deemed valid by
such Administrative Agent or any subagent. Accordingly, neither the Administrative Agent, RBI nor any subagent shall be liable in any way if, as a result of such restrictions, limitations or considerations, the whole amount of Funds available under
the Plan for the purchase of RBI Common Shares is not applied to the purchase of such RBI Common Shares at the time herein otherwise provided or contemplated. 

Within seven (7) days of the end of each month in which any purchases of RBI Common Shares are made, the Administrative Agent shall file a written report
with RBI setting forth the number and volume weighted average price of the RBI Common Shares purchased during such month. 
 ARTICLE VIII

 ALLOCATION OF STOCK 
 As promptly as
practical after each purchase by the Administrative Agent (or any subagents) of RBI Common Shares for the benefit of the Participants in the Plan, the Administrative Agent shall determine (1) the average cost per RBI Common Share of all RBI
Common Shares purchased for Canadian Participants and (2) the average cost per RBI Common Share of all RBI Common Shares purchased for U.S. Participants. The Administrative Agent shall then proportionally allocate such RBI Common Shares to the
Plan Accounts of the (1) the Canadian Participants and (2) the U.S. Participants, respectively, charging each such Participant with the average cost of the RBI Common Shares so allocated. Full and fractional RBI Common Shares shall be
credited to the Plan Accounts. 
 ARTICLE IX 

TRANSFER/SALE OF RBI COMMON SHARES AND/OR CASH 

At any time, by sending notice to the Administrative Agent in a manner prescribed by RBI, a Participant may request that the Administrative Agent: 

(a) transfer RBI Common Shares held in the Participant’s Plan Account to a broker or any other nominee designated by the Participant;


  
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 (b) transfer RBI Common Shares to a direct registration position on RBI’s stock transfer
register in their name; or 
 (c) sell any RBI Common Shares in a Participant’s Plan Account. As promptly as practicable after
receiving a Participant’s request to sell any RBI Common Shares, the Administrative Agent shall sell all or the specified number of RBI Common Shares through a Canadian registered dealer as subagent on the Toronto Stock Exchange, if the
Participant is a Canadian Participant or through a U.S. registered dealer as subagent on the New York Stock Exchange, if the Participant is a U.S. Participant, deduct brokerage commissions and a transaction charge, and issue a cheque/check made
payable to the Participant or deposit the net proceeds directly to the bank account specified by the Participant. 
 The Participant’s request must
clearly indicate the number of RBI Common Shares to be transferred or sold, or specify that all RBI Common Shares held in such Participant’s Plan Account are to be transferred or sold. 

ARTICLE X 
 DIVIDENDS AND
DISTRIBUTIONS 
 Stock dividends and stock splits received by the Administrative Agent will be allocated by such Administrative Agent to each
Participant’s Plan Account to the extent that such stock is attributable to the RBI Common Shares in such Participant’s Plan Account. Cash dividends received by the Administrative Agent of the Plan shall be used to acquire additional RBI
Common Shares in the same manner as other purchases pursuant to Article VIII above of the Plan, and such RBI Common Shares so acquired will be allocated proportionally to the Plan Accounts of Participants. 

ARTICLE XI 
 VOTING RIGHTS

 Each Participant in the Plan shall have the rights and powers of ordinary shareholders with respect to the RBI Common Shares in such
Participant’s Plan Account, including, but not limited to, the right to vote such RBI Common Shares. RBI shall deliver or cause to be delivered to Participants at the time and in the manner such materials are sent to RBI shareholders generally,
all reports, proxy solicitation materials and all other disclosure type communications distributed to RBI shareholders generally. 
 ARTICLE
XII 
 REPORTS TO PARTICIPANTS 
 As soon
as practical following the end of each Plan Year, or more often and as often as RBI may elect, RBI and/or the Administrative Agent shall send to each Participant a written report of all transactions for such Participant’s benefit under the Plan
for such Plan Year. 

  
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 ARTICLE XIII 

TERMINATION OF PARTICIPATION IN PLAN 
 A
Participant may terminate his or her participation in the Plan by making a Payroll Deduction Authorization Election to do so. Such termination will be effective as promptly as practicable. As promptly as practicable, the Administrator shall advise
the Administrative Agent to, and the Administrative Agent shall, purchase RBI Common Shares with the cash remaining in the Participant’s Plan Account on the next Purchase Date. To the extent that any cash belonging to a Participant who elects
to terminate his or her participation has not been remitted to the Administrative Agent, such cash will be returned to the Participant. If a Participant terminates his or her participation in the Plan, such Participant may re-enter the Plan no
earlier than 30 days after such termination by making a new Payroll Deduction Authorization Election pursuant to Article II. 
 Assignments or pledges of
any interests under the Plan are not allowed. 
 ARTICLE XIV 

TERMINATION OF EMPLOYMENT 
 Participation
in the Plan shall automatically terminate without notice upon termination of the Participant’s employment with a Participating Employer whether by death, retirement or otherwise and such termination shall be effective on the Termination Date.
To the extent that any cash belonging to the Participant has not been remitted to the Administrative Agent, such cash will be returned to the Participant. Any RBI Common Shares held in the Participant’s Plan Account shall continue to be the
property and responsibility of the Participant. If notice is not provided to RBI and/or a Participating Employer within sixty (60) days following the Participant’s Termination Date, RBI Common Shares will be transferred to a direct
registration position on RBI’s stock transfer register on behalf of the terminating Participant, and a cheque/check will be issued payable to the terminating Participant representing any fractional RBI Common Shares. 

ARTICLE XV 
 EXPENSES 

RBI shall bear the cost of administering the Plan, including any transfer taxes incurred in transferring the RBI Common Shares from the Plan to the
Participants and any broker’s fees, commissions or other transaction costs actually incurred in connection with the acquisition of the RBI Common Shares. Any broker’s fees, commissions or other transaction costs incurred in connection with
the sale or transfer of any RBI Common Shares will be the sole cost of the Participant. 
 ARTICLE XVI 

LIMITATIONS ON THE SALE OF RBI COMMON SHARES 

The maximum number of RBI Common Shares that may be offered, issued or sold under the Plan shall be one hundred and fifty thousand (150,000) shares. No
RBI Common Shares will be offered, issued or sold under the Plan to any Eligible Employee in any jurisdiction where the sale of such RBI Common Shares is not permitted under applicable securities laws. For purposes of this Article XVI, the
offering, 

  
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issuance or sale of RBI Common Shares is not permitted under the applicable securities laws of a jurisdiction if, inter alia, the securities laws of such jurisdiction would require the Plan
and/or the RBI Common Shares offered or issued pursuant thereto, to be registered in such jurisdiction and the Plan and/or RBI Common Shares is not registered therein. No RBI Common Shares will be offered, issued or sold under the Plan unless such
RBI Common Shares have been registered for sale under the applicable U.S. or Canadian provincial securities laws or the offer, issue and sale of such RBI Common Shares is subject to an exemption thereunder. 

ARTICLE XVII 
 AMENDMENT,
TERMINATION AND SUSPENSION OF THE PLAN 
 RBI reserves the right to amend the Plan at any time; however, no amendment shall affect or diminish any
Participant’s right to the benefit of contributions made by such Participant or a Participating Employer in respect of such Participant, prior to the date of such amendment, and no amendment shall affect the authority, duties, rights,
liabilities or indemnities of the Administrative Agent without the Administrative Agent’s prior written consent. 
 RBI reserves the right to terminate
the Plan at any time. In such event, there will be no further Participant payroll deductions and no further Participating Employer contributions, but the Administrative Agent will endeavor to make purchases of RBI Common Shares out of available
Funds and will allocate such RBI Common Shares to the Plan Accounts of Participants in the usual manner. Upon termination of the Plan, distribution of RBI Common Shares and any cash held as part of the Fund shall be governed by the provisions of
Article XIV hereof. 
 RBI reserves the right to suspend any future Participating Employer contributions to the Plan at any time. 

ARTICLE XVIII 
 SUSPENSION OR
TERMINATION IF 
 STOCK PURCHASE IS PROHIBITED 

In addition to all rights to terminate or suspend the Plan otherwise reserved herein, it is understood that the Plan may be suspended or terminated at any
time or from time to time by RBI if the Plan’s continuance would, for any reason, be prohibited under any applicable law even though such prohibition arises because of some act on the part of RBI, including, but not limited to, RBI engaging in
a distribution of securities. If the Plan is suspended under this Article XVIII, no Participating Employer contributions or Participant payroll deductions shall be made and no RBI Common Shares shall be purchased until the Plan is restored to an
active status. If the Plan is terminated pursuant to this Article XVIII, there shall be no further Participant payroll deductions and no further Participating Employer contributions. Upon termination of the Plan pursuant to this Article XVIII,
distribution of RBI Common Shares and any cash held as part of the Fund shall be governed by the provisions of Article XIV hereof. 

  
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 ARTICLE XIX 

LIMITATION OF RIGHTS OF THE EMPLOYEE 
 The
Plan is a voluntary program on the part of the Corporation and does not constitute an inducement to or condition of the employment of any Eligible Employee. Nothing contained in the Plan shall give any Eligible Employee, whether a Participant or
not, the right to be retained in the service of a Participating Employer or shall interfere with the right of a Participating Employer to discharge any Eligible Employee, whether a Participant or not, at any time. Enrolment in the Plan will not give
any Participant or executor, administrator or beneficiary of a Participant any right or claim to any benefit except to the extent provided for in the Plan. 

There is no guarantee under the Plan against loss because of market fluctuation. The value of the RBI Common Shares may fluctuate as the trading price of such
investment option (or its underlying assets) fluctuates on the applicable stock exchange. In seeking the benefits of participation in the Plan, a Participant must accept the risk of a decline in the market price of the RBI Common Shares.
Participation in the Plan is voluntary and none of RBI, any Participating Employer, the Administrator or the Administrative Agent shall be liable to any Participant for any loss resulting from a decline in the market value of any RBI Common Shares,
or for any change in the market price of the RBI Common Shares between the time an Eligible Employee authorizes the purchase or sale of RBI Common Shares and the time such purchase or sale takes place. 

ARTICLE XX 
 TAXES 

Each Participant shall be responsible for any taxes that may be payable under applicable tax laws that the Participant may be subject to in respect of the
Participating Employer contributions. A Participating Employer is entitled to deduct any applicable payroll taxes from the Participant’s Compensation and remit such payroll deductions to the applicable taxing authority in order to comply with
applicable tax laws. 
 ARTICLE XXI 

CONSTRUCTION 
 This Plan shall be governed
by and construed under the laws of the Province of Ontario and the federal laws of Canada applicable therein. 
 ARTICLE XXII 

TERM OF PLAN 
 This Plan is effective as
of the Effective Date and shall terminate on August 28, 2025, unless terminated earlier by the Board of Directors of RBI pursuant to Article XVII hereunder. 

  
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