# EDGAR Filing Document

**Accession Number:** 0000049938
**File Stem:** 0000049938-25-000059
**Filing Date:** 2025-9
**Character Count:** 127749
**Document Hash:** 0efdd71ce6db504bc87b77e56838f433
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000049938-25-000059.hdr.sgml**: 20250926

**ACCESSION NUMBER**: 0000049938-25-000059

**CONFORMED SUBMISSION TYPE**: SD

**PUBLIC DOCUMENT COUNT**: 12

**FILED AS OF DATE**: 20250926

**DATE AS OF CHANGE**: 20250926

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** IMPERIAL OIL LTD
- **CENTRAL INDEX KEY:** 0000049938
- **STANDARD INDUSTRIAL CLASSIFICATION:** PETROLEUM REFINING [2911]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 980017682
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** SD
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-12014
- **FILM NUMBER:** 251351112

**BUSINESS ADDRESS:**
- **STREET 1:** 505 QUARRY PARK BOULEVARD S.E.
- **CITY:** CALGARY
- **STATE:** A0
- **ZIP:** T2C 5N1
- **BUSINESS PHONE:** 1-800-567-3776

**MAIL ADDRESS:**
- **STREET 1:** 505 QUARRY PARK BOULEVARD S.E.
- **CITY:** CALGARY
- **STATE:** A0
- **ZIP:** T2C 5N1

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION** 

**Washington, D.C. 20549** 

**FORM SD**

**SPECIALIZED DISCLOSURE REPORT**

**Imperial Oil Limited**

(Exact name of the registrant as specified in its charter)

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| | | |
|:---|:---|:---|
| **CANADA** | **0-12014** | **98-0017682** |
| (State or other jurisdiction of | (Commission | (IRS Employer |
| incorporation or organization) | File Number) | Identification No.) |

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**505 QUARRY PARK BOULEVARD S.E., CALGARY, AB, CANADA, T2C 5N1**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Address of principal executive offices) (Postal Code)

**Daniel E. Lyons (587) 476-3941**

(Name and telephone number, including area code, of the person to contact in connection with this report)

Check the appropriate box to indicate the rule pursuant to which this form is being filed:

☐ Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31, 2024.

☑ Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended December 31, 2024.

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**Section 2 – Resource Extraction Issuer Disclosure**

**Item 2.01 Resource Extraction Issuer Disclosure and Report**

Imperial Oil Limited (the "Company") is relying on the alternative reporting provision of Item 2.01. The Company has prepared a report for the year ended December 31, 2024 under Canada's *Extractive Sector Transparency Measures Act*, S.C. 2014, c. 39, s. 376 and submitted such report to Natural Resources Canada on May 23, 2025 (the "Report"). The Report, which includes the payment disclosure required by Item 2.01 of this Form SD, is filed as Exhibit 99.1 to this Form SD. Additionally, such report will be publicly accessible on the Company's website at <u>https://www.imperialoil.ca/investors/investor-relations/annual-and-quarterly-reports-and-filings</u> or on the Government of Canada's website at <u>https://natural-resources.canada.ca/estma-data</u> for a period of at least five years from the date it was submitted. The information contained on the website referred to in this paragraph is not incorporated by reference into this Form SD and should not be considered part of this Form SD.

**Section 3 – Exhibits**

**Item 3.01 Exhibits**

The following exhibit is filed as part of this report:

Exhibit <u>Description</u> <br> <u><u>[99.1](imo-20241231.htm)</u></u> <u>Exhibit to Form SD - Resource Extraction Payment Report as required by Item 2.01 of this Form</u>

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SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the duly authorized undersigned.

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| | |
|:---|:---|
| Imperial Oil Limited | |
| */s/ Daniel E. Lyons* | September 26, 2025 |
| By Daniel E. Lyons | (Date) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Senior vice-president, finance and administration, and controller<br>(Chief financial officer)  | |

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## Exhibit 99.1

Exhibit 99.1

Extractive Sector Transparency Measures Act - Resource Extraction Payment Report for the year ended December 31, 2024

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** |
| **Reporting Entity Name** | Imperial Oil Limited | Imperial Oil Limited | Imperial Oil Limited | Imperial Oil Limited | Imperial Oil Limited | Imperial Oil Limited | Imperial Oil Limited |
| **Reporting Year** | **From** | 2024-01-01 | **To:** | **To:** | 2024-12-31 | **Date submitted** | 2025-05-23 |
| **Reporting Entity ESTMA Identification Number** | E425849 | E425849 | ☑ | *Original Submission* | *Original Submission* |  |  |
| **Reporting Entity ESTMA Identification Number** | E425849 | E425849 | ☐  | *Amended Report* | *Amended Report* |  |  |
| **Other Subsidiaries Included** <br>(optional field) |  |  |  |  |  |  |  |
| **For Consolidated Reports - Subsidiary Reporting Entities Included in Report:** | E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited | E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited | E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited | E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited | E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited | E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited | E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited |
| **Not Substituted** |  |  |  |  |  |  |  |
| **Attestation by Reporting Entity** |  |  |  |  |  |  |  |
| *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* |
| *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* |
| *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* |
| *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* |
| *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | *In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* |
| **Full Name of Director or Officer of Reporting Entity** | **Chris Leyerzapf** | **Chris Leyerzapf** | **Chris Leyerzapf** | **Chris Leyerzapf** | **Chris Leyerzapf** | **Date** | *2025-05-12* |
| **Position Title** | **Assistant Controller** | **Assistant Controller** | **Assistant Controller** | **Assistant Controller** | **Assistant Controller** | **Date** | *2025-05-12* |

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| | | | | | | | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | | | | | | | |
| **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Reporting Year** | **From:** | 2024-01-01 | **To:** | 2024-12-31 |  |  |
| **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Reporting Entity Name** | Imperial Oil Limited | Imperial Oil Limited | Imperial Oil Limited |  | **Currency of the Report** | CAD |
| **Reporting Entity ESTMA Identification Number** | **Reporting Entity ESTMA Identification Number** | **Reporting Entity ESTMA Identification Number** | E425849 | E425849 | E425849 |  |  |  |  |  |  |  |  |  |  |  |  |  |
| **Subsidiary Reporting Entities (if necessary)** | **Subsidiary Reporting Entities (if necessary)** | **Subsidiary Reporting Entities (if necessary)** | E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited | E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited | E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited | E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited | E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited | E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited | E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited |  |  |  |  |  |  |  |  |  |
| **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** |  |  |  |  |  |  |  |
| **Country** | **Payee Name**<sup>1</sup> | **Departments, Agency, etc… within Payee that Received Payments**<sup>2</sup> | **Taxes** | **Royalties** | **Fees** | **Production Entitlements** | **Bonuses** | **Dividends** | **Infrastructure Improvement Payments** | **Total Amount paid to Payee** | **Notes**<sup>34</sup> |  |  |  |  |  |  |  |
| Canada | GOVERNMENT OF ALBERTA |  | 254330000 | 1584820000 | 22820000 |  |  |  |  | **1861970000** |  |  |  |  |  |  |  |  |
| Canada | REGIONAL MUNICIPALITY OF WOOD BUFFALO |  | 52230000 |  | 270000 |  |  |  |  | **52500000** |  |  |  |  |  |  |  |  |
| Canada | GOVERNMENT OF SASKATCHEWAN |  |  |  | 4350000 |  |  |  |  | **4350000** |  |  |  |  |  |  |  |  |
| Canada | MUNICIPAL DISTRICT OF BONNYVILLE NO 87 |  | 30450000 |  |  |  |  |  |  | **30450000** |  |  |  |  |  |  |  |  |
| Canada | TOWN OF NORMAN WELLS |  | 5510000 |  |  |  |  |  |  | **5510000** |  |  |  |  |  |  |  |  |
| Canada | GOVERNMENT OF CANADA |  | 854090000 | 1040000 | 370000 |  |  |  |  | **855500000** |  |  |  |  |  |  |  |  |
| Canada | GOVERNMENT OF QUEBEC |  | 18070000 |  |  |  |  |  |  | **18070000** |  |  |  |  |  |  |  |  |
| Canada | ATHABASCA CHIPEWYAN FIRST NATION |  |  |  | 3860000 |  |  |  |  | **3860000** |  |  |  |  |  |  |  |  |
| Canada | FORT MCMURRAY #468 FIRST NATION |  |  |  | 2480000 |  |  |  |  | **2480000** |  |  |  |  |  |  |  |  |
| Canada | FORT MCKAY FIRST NATION |  |  |  | 3380000 |  |  |  |  | **3380000** |  |  |  |  |  |  |  |  |
| Canada | MIKISEW CREE FIRST NATION |  |  |  | 4760000 |  |  |  |  | **4760000** |  |  |  |  |  |  |  |  |
| Canada | COLD LAKE FIRST NATIONS |  |  |  | 970000 |  |  |  |  | **970000** |  |  |  |  |  |  |  |  |

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| | | |
|:---|:---|:---|
| Canada | FORT MCKAY METIS COMMUNITY ASSOCIATION | 670000 |
| Canada | METIS NATION OF ALBERTA ASSOCIATION LOCAL #1935 FORT MCMURRAY | 1610000 |
| Canada | ELIZABETH METIS SETTLEMENT | 500000 |
| Canada | ONION LAKE CREE NATION | 310000 |
| Canada | WHITEFISH LAKE FIRST NATION | 170000 |
| Canada | HEART LAKE FIRST NATION | 120000 |
| Canada | METIS NATION OF ALBERTA ASSOCIATION LOCAL #125 FORT CHIPEWYAN | 1980000 |
| Canada | BEAVER LAKE CREE NATION | 410000 |
| Canada | BUFFALO LAKE METIS SETTLEMENT | 460000 |
| **Additional Notes:** | This consolidated report includes payments for the period of January 1, 2024 to December 31, 2024, for the following reporting entities: E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited. | This consolidated report includes payments for the period of January 1, 2024 to December 31, 2024, for the following reporting entities: E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited. |
| <sup>1</sup> Enter the proper name of the Payee receiving the money (i.e. the municipality of x, the province of y, national government of z). | <sup>1</sup> Enter the proper name of the Payee receiving the money (i.e. the municipality of x, the province of y, national government of z). | <sup>1</sup> Enter the proper name of the Payee receiving the money (i.e. the municipality of x, the province of y, national government of z). |
| <sup>2</sup> Optional field. | <sup>2</sup> Optional field. | <sup>2</sup> Optional field. |
| <sup>3</sup> When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment. | <sup>3</sup> When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment. | <sup>3</sup> When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment. |
| <sup>4</sup> Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the "Additional notes" row or the "Notes" column to identify any payments that are converted, along with the exchange rate and primary method used for currency conversions. | <sup>4</sup> Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the "Additional notes" row or the "Notes" column to identify any payments that are converted, along with the exchange rate and primary method used for currency conversions. | <sup>4</sup> Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the "Additional notes" row or the "Notes" column to identify any payments that are converted, along with the exchange rate and primary method used for currency conversions. |

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------

---

| | | | | | | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | | | | | | | |
| **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Reporting Year** | **From:** | 2024-01-01 | **To:** | 2024-12-31 |  |  |
| **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Reporting Entity Name** | Imperial Oil Limited | Imperial Oil Limited | Imperial Oil Limited |  | **Currency of the Report** | CAD |
| **Reporting Entity ESTMA Identification Number** | **Reporting Entity ESTMA Identification Number** | E425849 | E425849 | E425849 |  |  |  |  |  |  |  |  |  |  |  |  |  |
| **Subsidiary Reporting Entities (if necessary)** | **Subsidiary Reporting Entities (if necessary)** | E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited | E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited | E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited | E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited | E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited | E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited |  |  |  |  |  |  |  |  |  |  |
| **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** |  |  |  |  |  |  |  |
| **Country** | **Project Name**<sup>1</sup> | **Taxes** | **Royalties** | **Fees** | **Production Entitlements** | **Bonuses** | **Dividends** | **Infrastructure Improvement Payments** | **Total Amount paid by Project** | **Notes**<sup>23</sup> |  |  |  |  |  |  |  |
| Canada | COLD LAKE | 30450000 | 998790000 | 9460000 |  |  |  |  | **1038700000** |  |  |  |  |  |  |  |  |
| Canada | KEARL | 52230000 | 585810000 | 23640000 |  |  |  |  | **661680000** |  |  |  |  |  |  |  |  |
| Canada | OTHER OIL SANDS | 1126500000 |  | 8100000 |  |  |  |  | **1134600000** |  |  |  |  |  |  |  |  |
| Canada | CONVENTIONAL & OTHER |  | 210000 | 8170000 |  |  |  |  | **8380000** |  |  |  |  |  |  |  |  |
| Canada | NORMAN WELLS | 5510000 | 1040000 | 120000 |  |  |  |  | **6670000** |  |  |  |  |  |  |  |  |
| **Additional Notes**<sup>3</sup>**:** | This consolidated report includes payments for the period of January 1, 2024 to December 31, 2024, for the following reporting entities: E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited. | This consolidated report includes payments for the period of January 1, 2024 to December 31, 2024, for the following reporting entities: E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited. | This consolidated report includes payments for the period of January 1, 2024 to December 31, 2024, for the following reporting entities: E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited. | This consolidated report includes payments for the period of January 1, 2024 to December 31, 2024, for the following reporting entities: E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited. | This consolidated report includes payments for the period of January 1, 2024 to December 31, 2024, for the following reporting entities: E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited. | This consolidated report includes payments for the period of January 1, 2024 to December 31, 2024, for the following reporting entities: E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited. | This consolidated report includes payments for the period of January 1, 2024 to December 31, 2024, for the following reporting entities: E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited. | This consolidated report includes payments for the period of January 1, 2024 to December 31, 2024, for the following reporting entities: E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited. | This consolidated report includes payments for the period of January 1, 2024 to December 31, 2024, for the following reporting entities: E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited. | This consolidated report includes payments for the period of January 1, 2024 to December 31, 2024, for the following reporting entities: E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited. |  |  |  |  |  |  |  |
| <sup>1</sup> Enter the project that the payment is attributed to. Some payments may not be attributable to a specific project, and do not need to be disclosed in the "Payments by Project" table. | <sup>1</sup> Enter the project that the payment is attributed to. Some payments may not be attributable to a specific project, and do not need to be disclosed in the "Payments by Project" table. | <sup>1</sup> Enter the project that the payment is attributed to. Some payments may not be attributable to a specific project, and do not need to be disclosed in the "Payments by Project" table. | <sup>1</sup> Enter the project that the payment is attributed to. Some payments may not be attributable to a specific project, and do not need to be disclosed in the "Payments by Project" table. | <sup>1</sup> Enter the project that the payment is attributed to. Some payments may not be attributable to a specific project, and do not need to be disclosed in the "Payments by Project" table. | <sup>1</sup> Enter the project that the payment is attributed to. Some payments may not be attributable to a specific project, and do not need to be disclosed in the "Payments by Project" table. | <sup>1</sup> Enter the project that the payment is attributed to. Some payments may not be attributable to a specific project, and do not need to be disclosed in the "Payments by Project" table. | <sup>1</sup> Enter the project that the payment is attributed to. Some payments may not be attributable to a specific project, and do not need to be disclosed in the "Payments by Project" table. | <sup>1</sup> Enter the project that the payment is attributed to. Some payments may not be attributable to a specific project, and do not need to be disclosed in the "Payments by Project" table. | <sup>1</sup> Enter the project that the payment is attributed to. Some payments may not be attributable to a specific project, and do not need to be disclosed in the "Payments by Project" table. |  |  |  |  |  |  |  |  |
| <sup>2</sup> When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment. | <sup>2</sup> When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment. | <sup>2</sup> When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment. | <sup>2</sup> When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment. | <sup>2</sup> When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment. | <sup>2</sup> When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment. | <sup>2</sup> When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment. | <sup>2</sup> When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment. | <sup>2</sup> When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment. | <sup>2</sup> When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment. |  |  |  |  |  |  |  |  |
| <sup>3</sup> Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the "Additional Notes" row or the "Notes" column to identify any payments that are converted, along with the exchange rate and primary method used for currency conversions. | <sup>3</sup> Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the "Additional Notes" row or the "Notes" column to identify any payments that are converted, along with the exchange rate and primary method used for currency conversions. | <sup>3</sup> Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the "Additional Notes" row or the "Notes" column to identify any payments that are converted, along with the exchange rate and primary method used for currency conversions. | <sup>3</sup> Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the "Additional Notes" row or the "Notes" column to identify any payments that are converted, along with the exchange rate and primary method used for currency conversions. | <sup>3</sup> Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the "Additional Notes" row or the "Notes" column to identify any payments that are converted, along with the exchange rate and primary method used for currency conversions. | <sup>3</sup> Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the "Additional Notes" row or the "Notes" column to identify any payments that are converted, along with the exchange rate and primary method used for currency conversions. | <sup>3</sup> Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the "Additional Notes" row or the "Notes" column to identify any payments that are converted, along with the exchange rate and primary method used for currency conversions. | <sup>3</sup> Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the "Additional Notes" row or the "Notes" column to identify any payments that are converted, along with the exchange rate and primary method used for currency conversions. | <sup>3</sup> Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the "Additional Notes" row or the "Notes" column to identify any payments that are converted, along with the exchange rate and primary method used for currency conversions. | <sup>3</sup> Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the "Additional Notes" row or the "Notes" column to identify any payments that are converted, along with the exchange rate and primary method used for currency conversions. |  |  |  |  |  |  |  |  |

---

## Exhibit 2.01

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        <xbrldi:explicitMember dimension="rxp:GovernmentAxis">imo:HEARTLAKEFIRSTNATIONMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2024-01-01</xbrli:startDate>
      <xbrli:endDate>2024-12-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="c-20">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000049938</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="rxp:CountryAxis">country:CA</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="rxp:GovernmentAxis">imo:METISNATIONOFALBERTAASSOCIATIONLOCAL125FORTCHIPEWYANMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2024-01-01</xbrli:startDate>
      <xbrli:endDate>2024-12-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="c-21">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000049938</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="rxp:CountryAxis">country:CA</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="rxp:GovernmentAxis">imo:BEAVERLAKECREENATIONMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2024-01-01</xbrli:startDate>
      <xbrli:endDate>2024-12-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="c-22">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000049938</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="rxp:CountryAxis">country:CA</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="rxp:GovernmentAxis">imo:BUFFALOLAKEMETISSETTLEMENTMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2024-01-01</xbrli:startDate>
      <xbrli:endDate>2024-12-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="c-23">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000049938</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="rxp:ProjectAxis">imo:COLDLAKEMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2024-01-01</xbrli:startDate>
      <xbrli:endDate>2024-12-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="c-24">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000049938</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="rxp:ProjectAxis">imo:KEARLMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2024-01-01</xbrli:startDate>
      <xbrli:endDate>2024-12-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="c-25">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000049938</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="rxp:ProjectAxis">imo:OTHEROILSANDSMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2024-01-01</xbrli:startDate>
      <xbrli:endDate>2024-12-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="c-26">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000049938</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="rxp:ProjectAxis">imo:CONVENTIONALOTHERMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2024-01-01</xbrli:startDate>
      <xbrli:endDate>2024-12-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="c-27">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000049938</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="rxp:ProjectAxis">imo:NORMANWELLSMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2024-01-01</xbrli:startDate>
      <xbrli:endDate>2024-12-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <dei:DocumentType id="f-1" contextRef="c-1">2.01 SD</dei:DocumentType>
  <dei:AmendmentFlag id="f-2" contextRef="c-1">false</dei:AmendmentFlag>
  <dei:EntityCentralIndexKey id="f-3" contextRef="c-1">0000049938</dei:EntityCentralIndexKey>
  <dei:EntityRegistrantName id="f-4" contextRef="c-1">Imperial Oil Ltd</dei:EntityRegistrantName>
  <dei:DocumentPeriodEndDate id="f-5" contextRef="c-1">2024-12-31</dei:DocumentPeriodEndDate>
  <dei:EntityReportingCurrencyISOCode id="f-6" contextRef="c-1">CAD</dei:EntityReportingCurrencyISOCode>
  <rxp:AlternativeReportingRegime id="f-7" contextRef="c-1">CA</rxp:AlternativeReportingRegime>
  <rxp:Taxes id="f-8" contextRef="c-2" decimals="-3" unitRef="cad">254330000</rxp:Taxes>
  <rxp:Royalties id="f-9" contextRef="c-2" decimals="-3" unitRef="cad">1584820000</rxp:Royalties>
  <rxp:Fees id="f-10" contextRef="c-2" decimals="-3" unitRef="cad">22820000</rxp:Fees>
  <rxp:TotalPayments id="f-11" contextRef="c-2" decimals="-3" unitRef="cad">1861970000</rxp:TotalPayments>
  <rxp:Taxes id="f-12" contextRef="c-3" decimals="-3" unitRef="cad">52230000</rxp:Taxes>
  <rxp:Fees id="f-13" contextRef="c-3" decimals="-3" unitRef="cad">270000</rxp:Fees>
  <rxp:TotalPayments id="f-14" contextRef="c-3" decimals="-3" unitRef="cad">52500000</rxp:TotalPayments>
  <rxp:Fees id="f-15" contextRef="c-4" decimals="-3" unitRef="cad">4350000</rxp:Fees>
  <rxp:TotalPayments id="f-16" contextRef="c-4" decimals="-3" unitRef="cad">4350000</rxp:TotalPayments>
  <rxp:Taxes id="f-17" contextRef="c-5" decimals="-3" unitRef="cad">30450000</rxp:Taxes>
  <rxp:TotalPayments id="f-18" contextRef="c-5" decimals="-3" unitRef="cad">30450000</rxp:TotalPayments>
  <rxp:Taxes id="f-19" contextRef="c-6" decimals="-3" unitRef="cad">5510000</rxp:Taxes>
  <rxp:TotalPayments id="f-20" contextRef="c-6" decimals="-3" unitRef="cad">5510000</rxp:TotalPayments>
  <rxp:Taxes id="f-21" contextRef="c-7" decimals="-3" unitRef="cad">854090000</rxp:Taxes>
  <rxp:Royalties id="f-22" contextRef="c-7" decimals="-3" unitRef="cad">1040000</rxp:Royalties>
  <rxp:Fees id="f-23" contextRef="c-7" decimals="-3" unitRef="cad">370000</rxp:Fees>
  <rxp:TotalPayments id="f-24" contextRef="c-7" decimals="-3" unitRef="cad">855500000</rxp:TotalPayments>
  <rxp:Taxes id="f-25" contextRef="c-8" decimals="-3" unitRef="cad">18070000</rxp:Taxes>
  <rxp:TotalPayments id="f-26" contextRef="c-8" decimals="-3" unitRef="cad">18070000</rxp:TotalPayments>
  <rxp:Fees id="f-27" contextRef="c-9" decimals="-3" unitRef="cad">3860000</rxp:Fees>
  <rxp:TotalPayments id="f-28" contextRef="c-9" decimals="-3" unitRef="cad">3860000</rxp:TotalPayments>
  <rxp:Fees id="f-29" contextRef="c-10" decimals="-3" unitRef="cad">2480000</rxp:Fees>
  <rxp:TotalPayments id="f-30" contextRef="c-10" decimals="-3" unitRef="cad">2480000</rxp:TotalPayments>
  <rxp:Fees id="f-31" contextRef="c-11" decimals="-3" unitRef="cad">3380000</rxp:Fees>
  <rxp:TotalPayments id="f-32" contextRef="c-11" decimals="-3" unitRef="cad">3380000</rxp:TotalPayments>
  <rxp:Fees id="f-33" contextRef="c-12" decimals="-3" unitRef="cad">4760000</rxp:Fees>
  <rxp:TotalPayments id="f-34" contextRef="c-12" decimals="-3" unitRef="cad">4760000</rxp:TotalPayments>
  <rxp:Fees id="f-35" contextRef="c-13" decimals="-3" unitRef="cad">970000</rxp:Fees>
  <rxp:TotalPayments id="f-36" contextRef="c-13" decimals="-3" unitRef="cad">970000</rxp:TotalPayments>
  <rxp:Fees id="f-37" contextRef="c-14" decimals="-3" unitRef="cad">670000</rxp:Fees>
  <rxp:TotalPayments id="f-38" contextRef="c-14" decimals="-3" unitRef="cad">670000</rxp:TotalPayments>
  <rxp:Fees id="f-39" contextRef="c-15" decimals="-3" unitRef="cad">1610000</rxp:Fees>
  <rxp:TotalPayments id="f-40" contextRef="c-15" decimals="-3" unitRef="cad">1610000</rxp:TotalPayments>
  <rxp:Fees id="f-41" contextRef="c-16" decimals="-3" unitRef="cad">500000</rxp:Fees>
  <rxp:TotalPayments id="f-42" contextRef="c-16" decimals="-3" unitRef="cad">500000</rxp:TotalPayments>
  <rxp:Fees id="f-43" contextRef="c-17" decimals="-3" unitRef="cad">310000</rxp:Fees>
  <rxp:TotalPayments id="f-44" contextRef="c-17" decimals="-3" unitRef="cad">310000</rxp:TotalPayments>
  <rxp:Fees id="f-45" contextRef="c-18" decimals="-3" unitRef="cad">170000</rxp:Fees>
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  <rxp:Fees id="f-49" contextRef="c-20" decimals="-3" unitRef="cad">1980000</rxp:Fees>
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  <rxp:Taxes id="f-55" contextRef="c-1" decimals="-3" unitRef="cad">1214680000</rxp:Taxes>
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  <rxp:Fees id="f-57" contextRef="c-1" decimals="-3" unitRef="cad">49490000</rxp:Fees>
  <rxp:TotalPayments id="f-58" contextRef="c-1" decimals="-3" unitRef="cad">2850030000</rxp:TotalPayments>
  <rxp:Taxes id="f-59" contextRef="c-23" decimals="-3" unitRef="cad">30450000</rxp:Taxes>
  <rxp:Royalties id="f-60" contextRef="c-23" decimals="-3" unitRef="cad">998790000</rxp:Royalties>
  <rxp:Fees id="f-61" contextRef="c-23" decimals="-3" unitRef="cad">9460000</rxp:Fees>
  <rxp:TotalPayments id="f-62" contextRef="c-23" decimals="-3" unitRef="cad">1038700000</rxp:TotalPayments>
  <rxp:Taxes id="f-63" contextRef="c-24" decimals="-3" unitRef="cad">52230000</rxp:Taxes>
  <rxp:Royalties id="f-64" contextRef="c-24" decimals="-3" unitRef="cad">585810000</rxp:Royalties>
  <rxp:Fees id="f-65" contextRef="c-24" decimals="-3" unitRef="cad">23640000</rxp:Fees>
  <rxp:TotalPayments id="f-66" contextRef="c-24" decimals="-3" unitRef="cad">661680000</rxp:TotalPayments>
  <rxp:Taxes id="f-67" contextRef="c-25" decimals="-3" unitRef="cad">1126500000</rxp:Taxes>
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  <rxp:TotalPayments id="f-69" contextRef="c-25" decimals="-3" unitRef="cad">1134600000</rxp:TotalPayments>
  <rxp:Royalties id="f-70" contextRef="c-26" decimals="-3" unitRef="cad">210000</rxp:Royalties>
  <rxp:Fees id="f-71" contextRef="c-26" decimals="-3" unitRef="cad">8170000</rxp:Fees>
  <rxp:TotalPayments id="f-72" contextRef="c-26" decimals="-3" unitRef="cad">8380000</rxp:TotalPayments>
  <rxp:Taxes id="f-73" contextRef="c-27" decimals="-3" unitRef="cad">5510000</rxp:Taxes>
  <rxp:Royalties id="f-74" contextRef="c-27" decimals="-3" unitRef="cad">1040000</rxp:Royalties>
  <rxp:Fees id="f-75" contextRef="c-27" decimals="-3" unitRef="cad">120000</rxp:Fees>
  <rxp:TotalPayments id="f-76" contextRef="c-27" decimals="-3" unitRef="cad">6670000</rxp:TotalPayments>
</xbrli:xbrl>
</XBRL>

```

## Exhibit 2.01

```

<XBRL>
<?xml version="1.0" encoding="UTF-8"?>

<!--XBRL Document Created with the Workiva Platform-->
<!--Copyright 2025 Workiva-->
<!--r:9f4ee712-c70f-458e-8445-cbb90d3d0324,g:b2b45811-10f1-47fc-bd74-a8bb55e799a1-->
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  <xs:import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"/>
  <xs:import namespace="http://www.xbrl.org/dtr/type/2024-01-31" schemaLocation="https://www.xbrl.org/dtr/type/2024-01-31/types.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/country/2025" schemaLocation="https://xbrl.sec.gov/country/2025/country-2025.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/dei/2025" schemaLocation="https://xbrl.sec.gov/dei/2025/dei-2025.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/rxp/2025" schemaLocation="https://xbrl.sec.gov/rxp/2025/rxp-2025.xsd"/>
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        <link:roleRef roleURI="http://xbrl.sec.gov/rxp/role/ByGovernment" xlink:type="simple" xlink:href="https://xbrl.sec.gov/rxp/2025/rxp-2025.xsd#ByGovernment"/>
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          <link:loc xlink:type="locator" xlink:label="loc_imo_GOVERNMENTOFALBERTAMember" xlink:href="imo-20241231.xsd#imo_GOVERNMENTOFALBERTAMember"/>
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          <link:loc xlink:type="locator" xlink:label="loc_imo_REGIONALMUNICIPALITYOFWOODBUFFALOMember" xlink:href="imo-20241231.xsd#imo_REGIONALMUNICIPALITYOFWOODBUFFALOMember"/>
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          <link:loc xlink:type="locator" xlink:label="loc_imo_GOVERNMENTOFSASKATCHEWANMember" xlink:href="imo-20241231.xsd#imo_GOVERNMENTOFSASKATCHEWANMember"/>
          <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_rxp_AllGovernmentsMember" xlink:to="loc_imo_GOVERNMENTOFSASKATCHEWANMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:loc xlink:type="locator" xlink:label="loc_imo_MUNICIPALDISTRICTOFBONNYVILLENO87Member" xlink:href="imo-20241231.xsd#imo_MUNICIPALDISTRICTOFBONNYVILLENO87Member"/>
          <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_rxp_AllGovernmentsMember" xlink:to="loc_imo_MUNICIPALDISTRICTOFBONNYVILLENO87Member" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:loc xlink:type="locator" xlink:label="loc_imo_TOWNOFNORMANWELLSMember" xlink:href="imo-20241231.xsd#imo_TOWNOFNORMANWELLSMember"/>
          <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_rxp_AllGovernmentsMember" xlink:to="loc_imo_TOWNOFNORMANWELLSMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:loc xlink:type="locator" xlink:label="loc_imo_GOVERNMENTOFCANADAMember" xlink:href="imo-20241231.xsd#imo_GOVERNMENTOFCANADAMember"/>
          <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_rxp_AllGovernmentsMember" xlink:to="loc_imo_GOVERNMENTOFCANADAMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:loc xlink:type="locator" xlink:label="loc_imo_GOVERNMENTOFQUEBECMember" xlink:href="imo-20241231.xsd#imo_GOVERNMENTOFQUEBECMember"/>
          <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_rxp_AllGovernmentsMember" xlink:to="loc_imo_GOVERNMENTOFQUEBECMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:loc xlink:type="locator" xlink:label="loc_imo_ATHABASCACHIPEWYANFIRSTNATIONMember" xlink:href="imo-20241231.xsd#imo_ATHABASCACHIPEWYANFIRSTNATIONMember"/>
          <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_rxp_AllGovernmentsMember" xlink:to="loc_imo_ATHABASCACHIPEWYANFIRSTNATIONMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:loc xlink:type="locator" xlink:label="loc_imo_FORTMCMURRAY468FIRSTNATIONMember" xlink:href="imo-20241231.xsd#imo_FORTMCMURRAY468FIRSTNATIONMember"/>
          <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_rxp_AllGovernmentsMember" xlink:to="loc_imo_FORTMCMURRAY468FIRSTNATIONMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:loc xlink:type="locator" xlink:label="loc_imo_FORTMCKAYFIRSTNATIONMember" xlink:href="imo-20241231.xsd#imo_FORTMCKAYFIRSTNATIONMember"/>
          <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_rxp_AllGovernmentsMember" xlink:to="loc_imo_FORTMCKAYFIRSTNATIONMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:loc xlink:type="locator" xlink:label="loc_imo_MIKISEWCREEFIRSTNATIONMember" xlink:href="imo-20241231.xsd#imo_MIKISEWCREEFIRSTNATIONMember"/>
          <link:presentationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_rxp_AllGovernmentsMember" xlink:to="loc_imo_MIKISEWCREEFIRSTNATIONMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/label"/>
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        <link:roleRef roleURI="http://www.xbrl.org/2009/role/netLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel"/>
        <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedNetLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel"/>
        <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel"/>
        <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel"/>
        <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel"/>
        <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel"/>
        <link:labelLink xlink:role="http://www.xbrl.org/2003/role/link" xlink:type="extended">
          <link:label id="lab_imo_FORTMCKAYFIRSTNATIONMember_label_en-US" xlink:label="lab_imo_FORTMCKAYFIRSTNATIONMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">FORT MCKAY FIRST NATION [Member]</link:label>
          <link:label id="lab_imo_FORTMCKAYFIRSTNATIONMember_documentation_en-US" xlink:label="lab_imo_FORTMCKAYFIRSTNATIONMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">FORT MCKAY FIRST NATION</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_FORTMCKAYFIRSTNATIONMember" xlink:href="imo-20241231.xsd#imo_FORTMCKAYFIRSTNATIONMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_FORTMCKAYFIRSTNATIONMember" xlink:to="lab_imo_FORTMCKAYFIRSTNATIONMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_COLDLAKEFIRSTNATIONSMember_label_en-US" xlink:label="lab_imo_COLDLAKEFIRSTNATIONSMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">COLD LAKE FIRST NATIONS [Member]</link:label>
          <link:label id="lab_imo_COLDLAKEFIRSTNATIONSMember_documentation_en-US" xlink:label="lab_imo_COLDLAKEFIRSTNATIONSMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">COLD LAKE FIRST NATIONS</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_COLDLAKEFIRSTNATIONSMember" xlink:href="imo-20241231.xsd#imo_COLDLAKEFIRSTNATIONSMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_COLDLAKEFIRSTNATIONSMember" xlink:to="lab_imo_COLDLAKEFIRSTNATIONSMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_GOVERNMENTOFCANADAMember_label_en-US" xlink:label="lab_imo_GOVERNMENTOFCANADAMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">GOVERNMENT OF CANADA [Member]</link:label>
          <link:label id="lab_imo_GOVERNMENTOFCANADAMember_documentation_en-US" xlink:label="lab_imo_GOVERNMENTOFCANADAMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">GOVERNMENT OF CANADA</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_GOVERNMENTOFCANADAMember" xlink:href="imo-20241231.xsd#imo_GOVERNMENTOFCANADAMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_GOVERNMENTOFCANADAMember" xlink:to="lab_imo_GOVERNMENTOFCANADAMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_ONIONLAKECREENATIONMember_label_en-US" xlink:label="lab_imo_ONIONLAKECREENATIONMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">ONION LAKE CREE NATION [Member]</link:label>
          <link:label id="lab_imo_ONIONLAKECREENATIONMember_documentation_en-US" xlink:label="lab_imo_ONIONLAKECREENATIONMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">ONION LAKE CREE NATION</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_ONIONLAKECREENATIONMember" xlink:href="imo-20241231.xsd#imo_ONIONLAKECREENATIONMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_ONIONLAKECREENATIONMember" xlink:to="lab_imo_ONIONLAKECREENATIONMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_GOVERNMENTOFSASKATCHEWANMember_label_en-US" xlink:label="lab_imo_GOVERNMENTOFSASKATCHEWANMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">GOVERNMENT OF SASKATCHEWAN [Member]</link:label>
          <link:label id="lab_imo_GOVERNMENTOFSASKATCHEWANMember_documentation_en-US" xlink:label="lab_imo_GOVERNMENTOFSASKATCHEWANMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">GOVERNMENT OF SASKATCHEWAN</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_GOVERNMENTOFSASKATCHEWANMember" xlink:href="imo-20241231.xsd#imo_GOVERNMENTOFSASKATCHEWANMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_GOVERNMENTOFSASKATCHEWANMember" xlink:to="lab_imo_GOVERNMENTOFSASKATCHEWANMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_GOVERNMENTOFALBERTAMember_label_en-US" xlink:label="lab_imo_GOVERNMENTOFALBERTAMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">GOVERNMENT OF ALBERTA [Member]</link:label>
          <link:label id="lab_imo_GOVERNMENTOFALBERTAMember_documentation_en-US" xlink:label="lab_imo_GOVERNMENTOFALBERTAMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">GOVERNMENT OF ALBERTA</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_GOVERNMENTOFALBERTAMember" xlink:href="imo-20241231.xsd#imo_GOVERNMENTOFALBERTAMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_GOVERNMENTOFALBERTAMember" xlink:to="lab_imo_GOVERNMENTOFALBERTAMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_METISNATIONOFALBERTAASSOCIATIONLOCAL1935FORTMCMURRAYMember_label_en-US" xlink:label="lab_imo_METISNATIONOFALBERTAASSOCIATIONLOCAL1935FORTMCMURRAYMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">METIS NATION OF ALBERTA ASSOCIATION LOCAL #1935 FORT MCMURRAY [Member]</link:label>
          <link:label id="lab_imo_METISNATIONOFALBERTAASSOCIATIONLOCAL1935FORTMCMURRAYMember_documentation_en-US" xlink:label="lab_imo_METISNATIONOFALBERTAASSOCIATIONLOCAL1935FORTMCMURRAYMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">METIS NATION OF ALBERTA ASSOCIATION LOCAL #1935 FORT MCMURRAY</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_METISNATIONOFALBERTAASSOCIATIONLOCAL1935FORTMCMURRAYMember" xlink:href="imo-20241231.xsd#imo_METISNATIONOFALBERTAASSOCIATIONLOCAL1935FORTMCMURRAYMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_METISNATIONOFALBERTAASSOCIATIONLOCAL1935FORTMCMURRAYMember" xlink:to="lab_imo_METISNATIONOFALBERTAASSOCIATIONLOCAL1935FORTMCMURRAYMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_MIKISEWCREEFIRSTNATIONMember_label_en-US" xlink:label="lab_imo_MIKISEWCREEFIRSTNATIONMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">MIKISEW CREE FIRST NATION [Member]</link:label>
          <link:label id="lab_imo_MIKISEWCREEFIRSTNATIONMember_documentation_en-US" xlink:label="lab_imo_MIKISEWCREEFIRSTNATIONMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">MIKISEW CREE FIRST NATION</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_MIKISEWCREEFIRSTNATIONMember" xlink:href="imo-20241231.xsd#imo_MIKISEWCREEFIRSTNATIONMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_MIKISEWCREEFIRSTNATIONMember" xlink:to="lab_imo_MIKISEWCREEFIRSTNATIONMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_MUNICIPALDISTRICTOFBONNYVILLENO87Member_label_en-US" xlink:label="lab_imo_MUNICIPALDISTRICTOFBONNYVILLENO87Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">MUNICIPAL DISTRICT OF BONNYVILLE NO 87 [Member]</link:label>
          <link:label id="lab_imo_MUNICIPALDISTRICTOFBONNYVILLENO87Member_documentation_en-US" xlink:label="lab_imo_MUNICIPALDISTRICTOFBONNYVILLENO87Member" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">MUNICIPAL DISTRICT OF BONNYVILLE NO 87</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_MUNICIPALDISTRICTOFBONNYVILLENO87Member" xlink:href="imo-20241231.xsd#imo_MUNICIPALDISTRICTOFBONNYVILLENO87Member"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_MUNICIPALDISTRICTOFBONNYVILLENO87Member" xlink:to="lab_imo_MUNICIPALDISTRICTOFBONNYVILLENO87Member" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_FORTMCMURRAY468FIRSTNATIONMember_label_en-US" xlink:label="lab_imo_FORTMCMURRAY468FIRSTNATIONMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">FORT MCMURRAY #468 FIRST NATION [Member]</link:label>
          <link:label id="lab_imo_FORTMCMURRAY468FIRSTNATIONMember_documentation_en-US" xlink:label="lab_imo_FORTMCMURRAY468FIRSTNATIONMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">FORT MCMURRAY #468 FIRST NATION</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_FORTMCMURRAY468FIRSTNATIONMember" xlink:href="imo-20241231.xsd#imo_FORTMCMURRAY468FIRSTNATIONMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_FORTMCMURRAY468FIRSTNATIONMember" xlink:to="lab_imo_FORTMCMURRAY468FIRSTNATIONMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_TOWNOFNORMANWELLSMember_label_en-US" xlink:label="lab_imo_TOWNOFNORMANWELLSMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">TOWN OF NORMAN WELLS [Member]</link:label>
          <link:label id="lab_imo_TOWNOFNORMANWELLSMember_documentation_en-US" xlink:label="lab_imo_TOWNOFNORMANWELLSMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">TOWN OF NORMAN WELLS</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_TOWNOFNORMANWELLSMember" xlink:href="imo-20241231.xsd#imo_TOWNOFNORMANWELLSMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_TOWNOFNORMANWELLSMember" xlink:to="lab_imo_TOWNOFNORMANWELLSMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_METISNATIONOFALBERTAASSOCIATIONLOCAL125FORTCHIPEWYANMember_label_en-US" xlink:label="lab_imo_METISNATIONOFALBERTAASSOCIATIONLOCAL125FORTCHIPEWYANMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">METIS NATION OF ALBERTA ASSOCIATION LOCAL #125 FORT CHIPEWYAN [Member]</link:label>
          <link:label id="lab_imo_METISNATIONOFALBERTAASSOCIATIONLOCAL125FORTCHIPEWYANMember_documentation_en-US" xlink:label="lab_imo_METISNATIONOFALBERTAASSOCIATIONLOCAL125FORTCHIPEWYANMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">METIS NATION OF ALBERTA ASSOCIATION LOCAL #125 FORT CHIPEWYAN</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_METISNATIONOFALBERTAASSOCIATIONLOCAL125FORTCHIPEWYANMember" xlink:href="imo-20241231.xsd#imo_METISNATIONOFALBERTAASSOCIATIONLOCAL125FORTCHIPEWYANMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_METISNATIONOFALBERTAASSOCIATIONLOCAL125FORTCHIPEWYANMember" xlink:to="lab_imo_METISNATIONOFALBERTAASSOCIATIONLOCAL125FORTCHIPEWYANMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_ATHABASCACHIPEWYANFIRSTNATIONMember_label_en-US" xlink:label="lab_imo_ATHABASCACHIPEWYANFIRSTNATIONMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">ATHABASCA CHIPEWYAN FIRST NATION [Member]</link:label>
          <link:label id="lab_imo_ATHABASCACHIPEWYANFIRSTNATIONMember_documentation_en-US" xlink:label="lab_imo_ATHABASCACHIPEWYANFIRSTNATIONMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">ATHABASCA CHIPEWYAN FIRST NATION</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_ATHABASCACHIPEWYANFIRSTNATIONMember" xlink:href="imo-20241231.xsd#imo_ATHABASCACHIPEWYANFIRSTNATIONMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_ATHABASCACHIPEWYANFIRSTNATIONMember" xlink:to="lab_imo_ATHABASCACHIPEWYANFIRSTNATIONMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_WHITEFISHLAKEFIRSTNATIONMember_label_en-US" xlink:label="lab_imo_WHITEFISHLAKEFIRSTNATIONMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">WHITEFISH LAKE FIRST NATION [Member]</link:label>
          <link:label id="lab_imo_WHITEFISHLAKEFIRSTNATIONMember_documentation_en-US" xlink:label="lab_imo_WHITEFISHLAKEFIRSTNATIONMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">WHITEFISH LAKE FIRST NATION</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_WHITEFISHLAKEFIRSTNATIONMember" xlink:href="imo-20241231.xsd#imo_WHITEFISHLAKEFIRSTNATIONMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_WHITEFISHLAKEFIRSTNATIONMember" xlink:to="lab_imo_WHITEFISHLAKEFIRSTNATIONMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_OTHEROILSANDSMember_label_en-US" xlink:label="lab_imo_OTHEROILSANDSMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">OTHER OIL SANDS [Member]</link:label>
          <link:label id="lab_imo_OTHEROILSANDSMember_documentation_en-US" xlink:label="lab_imo_OTHEROILSANDSMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">OTHER OIL SANDS</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_OTHEROILSANDSMember" xlink:href="imo-20241231.xsd#imo_OTHEROILSANDSMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_OTHEROILSANDSMember" xlink:to="lab_imo_OTHEROILSANDSMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_GOVERNMENTOFQUEBECMember_label_en-US" xlink:label="lab_imo_GOVERNMENTOFQUEBECMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">GOVERNMENT OF QUEBEC [Member]</link:label>
          <link:label id="lab_imo_GOVERNMENTOFQUEBECMember_documentation_en-US" xlink:label="lab_imo_GOVERNMENTOFQUEBECMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">GOVERNMENT OF QUEBEC</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_GOVERNMENTOFQUEBECMember" xlink:href="imo-20241231.xsd#imo_GOVERNMENTOFQUEBECMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_GOVERNMENTOFQUEBECMember" xlink:to="lab_imo_GOVERNMENTOFQUEBECMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_HEARTLAKEFIRSTNATIONMember_label_en-US" xlink:label="lab_imo_HEARTLAKEFIRSTNATIONMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">HEART LAKE FIRST NATION [Member]</link:label>
          <link:label id="lab_imo_HEARTLAKEFIRSTNATIONMember_documentation_en-US" xlink:label="lab_imo_HEARTLAKEFIRSTNATIONMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">HEART LAKE FIRST NATION</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_HEARTLAKEFIRSTNATIONMember" xlink:href="imo-20241231.xsd#imo_HEARTLAKEFIRSTNATIONMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_HEARTLAKEFIRSTNATIONMember" xlink:to="lab_imo_HEARTLAKEFIRSTNATIONMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_KEARLMember_label_en-US" xlink:label="lab_imo_KEARLMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">KEARL [Member]</link:label>
          <link:label id="lab_imo_KEARLMember_documentation_en-US" xlink:label="lab_imo_KEARLMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">KEARL</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_KEARLMember" xlink:href="imo-20241231.xsd#imo_KEARLMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_KEARLMember" xlink:to="lab_imo_KEARLMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_BEAVERLAKECREENATIONMember_label_en-US" xlink:label="lab_imo_BEAVERLAKECREENATIONMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">BEAVER LAKE CREE NATION [Member]</link:label>
          <link:label id="lab_imo_BEAVERLAKECREENATIONMember_documentation_en-US" xlink:label="lab_imo_BEAVERLAKECREENATIONMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">BEAVER LAKE CREE NATION</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_BEAVERLAKECREENATIONMember" xlink:href="imo-20241231.xsd#imo_BEAVERLAKECREENATIONMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_BEAVERLAKECREENATIONMember" xlink:to="lab_imo_BEAVERLAKECREENATIONMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_REGIONALMUNICIPALITYOFWOODBUFFALOMember_label_en-US" xlink:label="lab_imo_REGIONALMUNICIPALITYOFWOODBUFFALOMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">REGIONAL MUNICIPALITY OF WOOD BUFFALO [Member]</link:label>
          <link:label id="lab_imo_REGIONALMUNICIPALITYOFWOODBUFFALOMember_documentation_en-US" xlink:label="lab_imo_REGIONALMUNICIPALITYOFWOODBUFFALOMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">REGIONAL MUNICIPALITY OF WOOD BUFFALO</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_REGIONALMUNICIPALITYOFWOODBUFFALOMember" xlink:href="imo-20241231.xsd#imo_REGIONALMUNICIPALITYOFWOODBUFFALOMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_REGIONALMUNICIPALITYOFWOODBUFFALOMember" xlink:to="lab_imo_REGIONALMUNICIPALITYOFWOODBUFFALOMember" xlink:type="arc" order="1"/>
          <link:label id="lab_country_CA_label_en-US" xlink:label="lab_country_CA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">CANADA</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_country_CA" xlink:href="https://xbrl.sec.gov/country/2025/country-2025.xsd#country_CA"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_country_CA" xlink:to="lab_country_CA" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_NORMANWELLSMember_label_en-US" xlink:label="lab_imo_NORMANWELLSMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">NORMAN WELLS [Member]</link:label>
          <link:label id="lab_imo_NORMANWELLSMember_documentation_en-US" xlink:label="lab_imo_NORMANWELLSMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">NORMAN WELLS</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_NORMANWELLSMember" xlink:href="imo-20241231.xsd#imo_NORMANWELLSMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_NORMANWELLSMember" xlink:to="lab_imo_NORMANWELLSMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_FORTMCKAYMETISCOMMUNITYASSOCIATIONMember_label_en-US" xlink:label="lab_imo_FORTMCKAYMETISCOMMUNITYASSOCIATIONMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">FORT MCKAY METIS COMMUNITY ASSOCIATION [Member]</link:label>
          <link:label id="lab_imo_FORTMCKAYMETISCOMMUNITYASSOCIATIONMember_documentation_en-US" xlink:label="lab_imo_FORTMCKAYMETISCOMMUNITYASSOCIATIONMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">FORT MCKAY METIS COMMUNITY ASSOCIATION</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_FORTMCKAYMETISCOMMUNITYASSOCIATIONMember" xlink:href="imo-20241231.xsd#imo_FORTMCKAYMETISCOMMUNITYASSOCIATIONMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_FORTMCKAYMETISCOMMUNITYASSOCIATIONMember" xlink:to="lab_imo_FORTMCKAYMETISCOMMUNITYASSOCIATIONMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_ELIZABETHMETISSETTLEMENTMember_label_en-US" xlink:label="lab_imo_ELIZABETHMETISSETTLEMENTMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">ELIZABETH METIS SETTLEMENT [Member]</link:label>
          <link:label id="lab_imo_ELIZABETHMETISSETTLEMENTMember_documentation_en-US" xlink:label="lab_imo_ELIZABETHMETISSETTLEMENTMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">ELIZABETH METIS SETTLEMENT</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_ELIZABETHMETISSETTLEMENTMember" xlink:href="imo-20241231.xsd#imo_ELIZABETHMETISSETTLEMENTMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_ELIZABETHMETISSETTLEMENTMember" xlink:to="lab_imo_ELIZABETHMETISSETTLEMENTMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_BUFFALOLAKEMETISSETTLEMENTMember_label_en-US" xlink:label="lab_imo_BUFFALOLAKEMETISSETTLEMENTMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">BUFFALO LAKE METIS SETTLEMENT [Member]</link:label>
          <link:label id="lab_imo_BUFFALOLAKEMETISSETTLEMENTMember_documentation_en-US" xlink:label="lab_imo_BUFFALOLAKEMETISSETTLEMENTMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">BUFFALO LAKE METIS SETTLEMENT</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_BUFFALOLAKEMETISSETTLEMENTMember" xlink:href="imo-20241231.xsd#imo_BUFFALOLAKEMETISSETTLEMENTMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_BUFFALOLAKEMETISSETTLEMENTMember" xlink:to="lab_imo_BUFFALOLAKEMETISSETTLEMENTMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_COLDLAKEMember_label_en-US" xlink:label="lab_imo_COLDLAKEMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">COLD LAKE [Member]</link:label>
          <link:label id="lab_imo_COLDLAKEMember_documentation_en-US" xlink:label="lab_imo_COLDLAKEMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">COLD LAKE</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_COLDLAKEMember" xlink:href="imo-20241231.xsd#imo_COLDLAKEMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_COLDLAKEMember" xlink:to="lab_imo_COLDLAKEMember" xlink:type="arc" order="1"/>
          <link:label id="lab_imo_CONVENTIONALOTHERMember_label_en-US" xlink:label="lab_imo_CONVENTIONALOTHERMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">CONVENTIONAL & OTHER [Member]</link:label>
          <link:label id="lab_imo_CONVENTIONALOTHERMember_documentation_en-US" xlink:label="lab_imo_CONVENTIONALOTHERMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">CONVENTIONAL & OTHER</link:label>
          <link:loc xlink:type="locator" xlink:label="loc_imo_CONVENTIONALOTHERMember" xlink:href="imo-20241231.xsd#imo_CONVENTIONALOTHERMember"/>
          <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_imo_CONVENTIONALOTHERMember" xlink:to="lab_imo_CONVENTIONALOTHERMember" xlink:type="arc" order="1"/>
        </link:labelLink>
      </link:linkbase>
    </xs:appinfo>
  </xs:annotation>
  <xs:element id="imo_GOVERNMENTOFALBERTAMember" abstract="true" name="GOVERNMENTOFALBERTAMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_REGIONALMUNICIPALITYOFWOODBUFFALOMember" abstract="true" name="REGIONALMUNICIPALITYOFWOODBUFFALOMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_GOVERNMENTOFSASKATCHEWANMember" abstract="true" name="GOVERNMENTOFSASKATCHEWANMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_MUNICIPALDISTRICTOFBONNYVILLENO87Member" abstract="true" name="MUNICIPALDISTRICTOFBONNYVILLENO87Member" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_TOWNOFNORMANWELLSMember" abstract="true" name="TOWNOFNORMANWELLSMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_GOVERNMENTOFCANADAMember" abstract="true" name="GOVERNMENTOFCANADAMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_GOVERNMENTOFQUEBECMember" abstract="true" name="GOVERNMENTOFQUEBECMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_ATHABASCACHIPEWYANFIRSTNATIONMember" abstract="true" name="ATHABASCACHIPEWYANFIRSTNATIONMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_FORTMCMURRAY468FIRSTNATIONMember" abstract="true" name="FORTMCMURRAY468FIRSTNATIONMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_FORTMCKAYFIRSTNATIONMember" abstract="true" name="FORTMCKAYFIRSTNATIONMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_MIKISEWCREEFIRSTNATIONMember" abstract="true" name="MIKISEWCREEFIRSTNATIONMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_COLDLAKEFIRSTNATIONSMember" abstract="true" name="COLDLAKEFIRSTNATIONSMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_FORTMCKAYMETISCOMMUNITYASSOCIATIONMember" abstract="true" name="FORTMCKAYMETISCOMMUNITYASSOCIATIONMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_METISNATIONOFALBERTAASSOCIATIONLOCAL1935FORTMCMURRAYMember" abstract="true" name="METISNATIONOFALBERTAASSOCIATIONLOCAL1935FORTMCMURRAYMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_ELIZABETHMETISSETTLEMENTMember" abstract="true" name="ELIZABETHMETISSETTLEMENTMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_ONIONLAKECREENATIONMember" abstract="true" name="ONIONLAKECREENATIONMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_WHITEFISHLAKEFIRSTNATIONMember" abstract="true" name="WHITEFISHLAKEFIRSTNATIONMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_HEARTLAKEFIRSTNATIONMember" abstract="true" name="HEARTLAKEFIRSTNATIONMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_METISNATIONOFALBERTAASSOCIATIONLOCAL125FORTCHIPEWYANMember" abstract="true" name="METISNATIONOFALBERTAASSOCIATIONLOCAL125FORTCHIPEWYANMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_BEAVERLAKECREENATIONMember" abstract="true" name="BEAVERLAKECREENATIONMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_BUFFALOLAKEMETISSETTLEMENTMember" abstract="true" name="BUFFALOLAKEMETISSETTLEMENTMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_COLDLAKEMember" abstract="true" name="COLDLAKEMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_KEARLMember" abstract="true" name="KEARLMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_OTHEROILSANDSMember" abstract="true" name="OTHEROILSANDSMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_CONVENTIONALOTHERMember" abstract="true" name="CONVENTIONALOTHERMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
  <xs:element id="imo_NORMANWELLSMember" abstract="true" name="NORMANWELLSMember" nillable="true" xbrli:periodType="duration" substitutionGroup="xbrli:item" type="dtr-types:domainItemType"/>
</xs:schema>
</XBRL>

```