-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 QNQNlrovO2Ti9bVtbnLqoO5c2oxGZC4WwmqmgIyXqMC0st0g4itEYk13fiiPPIVP
 rlcuRFujUKygUZEtS5tzVg==

<SEC-DOCUMENT>0001047469-04-001915.txt : 20040127
<SEC-HEADER>0001047469-04-001915.hdr.sgml : 20040127
<ACCEPTANCE-DATETIME>20040127142259
ACCESSION NUMBER:		0001047469-04-001915
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		8
FILED AS OF DATE:		20040127
EFFECTIVENESS DATE:		20040127

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SUNCOR ENERGY INC
		CENTRAL INDEX KEY:			0000311337
		STANDARD INDUSTRIAL CLASSIFICATION:	PETROLEUM REFINING [2911]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-112234
		FILM NUMBER:		04545891

	BUSINESS ADDRESS:	
		STREET 1:		112 4TH AVENUE SW PO BOX 38
		STREET 2:		CALGARY
		CITY:			ALBERTA CANADA
		STATE:			A0
		ZIP:			T2P 2V5
		BUSINESS PHONE:		4032698100

	MAIL ADDRESS:	
		STREET 1:		112 FOURTH AVE SW BOX 38
		STREET 2:		CALGARY
		CITY:			ALBERTA CANADA
		ZIP:			T2P 2V5

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SUNCOR INC
		DATE OF NAME CHANGE:	19970430

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GREAT CANADIAN OIL SANDS & SUN OIL CO LTD
		DATE OF NAME CHANGE:	19791129
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>a2127338zs-8.htm
<DESCRIPTION>FORM S-8
<TEXT>
<HTML>
<HEAD>

</HEAD>
<BODY BGCOLOR="#FFFFFF" LINK=BLUE  VLINK=PURPLE>
<BR>
<FONT SIZE=3 ><A HREF="#04CLG1019_1">QuickLinks</A></FONT>
<font size=3> -- Click here to rapidly navigate through this document</font>
<!-- TOC_END -->
<HR NOSHADE>
<HR NOSHADE>
<P ALIGN="CENTER"><FONT SIZE=2><B>As filed with the Securities and Exchange Commission on January&nbsp;27, 2004  </B></FONT></P>

<P ALIGN="RIGHT"><FONT SIZE=2><B> Registration No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=5><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>  </B></FONT><FONT SIZE=2><B>Washington,&nbsp;D.C. 20549  </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=5><B>FORM S-8  </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF&nbsp;1933  </B></FONT></P>

<HR NOSHADE ALIGN="CENTER" WIDTH="120">
<P ALIGN="CENTER"><FONT SIZE=5><B>SUNCOR ENERGY&nbsp;INC.<BR>  </B></FONT><FONT SIZE=2>(Exact name of registrant as specified in its charter) </FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="90%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="49%" ALIGN="CENTER"><FONT SIZE=2><B>Canada</B></FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" ALIGN="CENTER"><FONT SIZE=2><B>93-0343201</B></FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="49%" ALIGN="CENTER"><FONT SIZE=2>(State or other jurisdiction<BR>
of organization)</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" ALIGN="CENTER"><FONT SIZE=2>(I.R.S. Employer<BR>
Identification No.)</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<P ALIGN="CENTER"><FONT SIZE=2><B>112-4<SUP>th</SUP> Avenue S.W.<BR>
Calgary, Alberta, Canada T2P&nbsp;2V5<BR>  </B></FONT><FONT SIZE=2>(Address of principal executive offices) </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><B>SUNCOR ENERGY&nbsp;INC.<BR>
EXECUTIVE STOCK PLAN<BR>  </B></FONT><FONT SIZE=2>(Full title of the Plan) </FONT></P>

<HR NOSHADE ALIGN="CENTER" WIDTH="120">
<P ALIGN="CENTER"><FONT SIZE=2><B>CT Corporation System<BR>
111-8<SUP>th</SUP> Avenue<BR>
New&nbsp;York, New&nbsp;York 10011<BR>  </B></FONT><FONT SIZE=2>(Name and address of agent for service) </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><B>(212)&nbsp;894-8700<BR>  </B></FONT><FONT SIZE=2>(Telephone number, including area code, of agent for service) </FONT></P>

<HR NOSHADE ALIGN="CENTER" WIDTH="120">
<P ALIGN="CENTER"><FONT SIZE=2><B>CALCULATION OF REGISTRATION FEE  </B></FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD COLSPAN=9><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TH WIDTH="36%" ALIGN="CENTER"><FONT SIZE=1><B>Title of Securities to be Registered</B></FONT><BR></TH>
<TH WIDTH="2%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="13%" ALIGN="CENTER"><FONT SIZE=1><B>Amount to be Registered<SUP>(1)</SUP></B></FONT><BR></TH>
<TH WIDTH="2%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="13%" ALIGN="CENTER"><FONT SIZE=1><B>Proposed Maximum Offering Price Per Share<SUP>(2)</SUP></B></FONT><BR></TH>
<TH WIDTH="2%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="17%" ALIGN="CENTER"><FONT SIZE=1><B>Proposed Maximum Aggregate Offering Price<SUP>(2)</SUP></B></FONT><BR></TH>
<TH WIDTH="2%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="14%" ALIGN="CENTER"><FONT SIZE=1><B>Amount of Registration Fee</B></FONT><BR></TH>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=9><HR NOSHADE></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="36%"><FONT SIZE=2>Common Shares</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%" ALIGN="CENTER"><FONT SIZE=2>600,000</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%" ALIGN="CENTER"><FONT SIZE=2>U.S.$26.30</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="17%" ALIGN="CENTER"><FONT SIZE=2>U.S.$15,780,000</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="14%" ALIGN="CENTER"><FONT SIZE=2>U.S.$1,276.60</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=9><HR NOSHADE></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(1)</FONT></DT><DD><FONT SIZE=2>Pursuant
to Rule&nbsp;416 under the Securities Act of 1933, this Registration Statement covers, in addition to the number of Common Shares stated above, such additional Common
Shares to be offered or issued to prevent dilution as a result of future stock dividends or stock splits. In addition, pursuant to Rule&nbsp;416(c) under the Securities Act of 1933, this
Registration Statement also covers an indeterminate amount of interests to be offered or sold pursuant to the Suncor Energy&nbsp;Inc. Executive Stock Plan.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(2)</FONT></DT><DD><FONT SIZE=2>Estimated
pursuant to paragraphs&nbsp;(c) and&nbsp;(h) of Rule&nbsp;457 under the Securities Act of 1933, as amended, solely for the purpose of calculating the registration fee,
based upon the average of the high and low prices for the Common Shares quoted on The New&nbsp;York Stock Exchange on January&nbsp;23, 2004. </FONT></DD></DL>
<BR>
<HR NOSHADE>
<HR NOSHADE>
<HR NOSHADE>
<!-- ZEQ.=1,SEQ=1,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="1",CHK=288599,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]DE1019A.;9',USER='STOTHA',CD='27-JAN-2004;12:14' -->
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="de1019_explanatory_note"> </A>
<A NAME="toc_de1019_1"> </A>
<BR></FONT><FONT SIZE=2><B>EXPLANATORY NOTE    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As permitted by General Instruction&nbsp;E to Form&nbsp;S-8, this Registration Statement incorporates by reference the information contained in
the earlier registration statement relating to the Suncor Energy&nbsp;Inc. Executive Stock Plan filed on May&nbsp;3, 2002, Registration No.&nbsp;333-87604. </FONT></P>

<HR NOSHADE>
<!-- ZEQ.=2,SEQ=2,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="1",CHK=831470,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]DE1019A.;9',USER='STOTHA',CD='27-JAN-2004;12:14' -->
<BR>
<!-- THIS IS THE END OF A COMPOSITION COMPONENT -->
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="page_dg1019_1_1"> </A> </FONT></P>

<!-- TOC_END -->
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="dg1019_part_i_information_requ__dg102250"> </A>
<A NAME="toc_dg1019_1"> </A>
<BR></FONT><FONT SIZE=2><B>PART I<BR>  <BR>    INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS    <BR>    </B></FONT></P>

<P><FONT SIZE=2><B>ITEM 1.&nbsp;&nbsp;&nbsp;&nbsp;Plan Information*  </B></FONT></P>

<P><FONT SIZE=2><B>ITEM 2.&nbsp;&nbsp;&nbsp;&nbsp;Registrant Information and Employee Plan Annual Information</B></FONT><FONT SIZE=2><SUP>*</SUP> </FONT></P>

<HR NOSHADE ALIGN="LEFT" WIDTH="60">
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=1><SUP>*</SUP></FONT></DT><DD><FONT SIZE=1>Information
required by Part&nbsp;I to&nbsp;be contained in the Section&nbsp;10(a) prospectus is omitted from this Registration Statement in accordance with
Rule&nbsp;428 under the Securities Act of 1933 and the 'Note' to Part&nbsp;I of Form&nbsp;S-8. </FONT></DD></DL>
<P ALIGN="CENTER"><FONT SIZE=2>I-1</FONT></P>

<HR NOSHADE>
<!-- ZEQ.=1,SEQ=3,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="1",CHK=817705,FOLIO='I-1',FILE='DISK020:[04CLG9.04CLG1019]DG1019A.;5',USER='SMAH',CD='26-JAN-2004;22:15' -->
<!-- THIS IS THE END OF A COMPOSITION COMPONENT -->
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="page_di1019_1_1"> </A> </FONT></P>

<!-- TOC_END -->
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="di1019_part_ii_information_req__di102471"> </A>
<A NAME="toc_di1019_1"> </A>
<BR></FONT><FONT SIZE=2><B>PART II<BR>  <BR>    INFORMATION REQUIRED IN THE REGISTRATION STATEMENT    <BR>    </B></FONT></P>

<P><FONT SIZE=2><B>ITEM 3.&nbsp;&nbsp;&nbsp;&nbsp;Incorporation of Documents by Reference</B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
following documents previously filed with the SEC by the Registrant are incorporated by reference in this Registration Statement: </FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(a)</FONT></DT><DD><FONT SIZE=2>Annual
Report on Form&nbsp;40-F for&nbsp;the fiscal-year ended December&nbsp;31, 2002, filed with the SEC on April&nbsp;3, 2003;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(b)</FONT></DT><DD><FONT SIZE=2>The
Registrant's Current Reports on Form&nbsp;6-K dated January&nbsp;9, 2003, January&nbsp;21, 2003, March&nbsp;27, 2003, April&nbsp;28, 2003, April&nbsp;29,
2003, April&nbsp;29, 2003, August&nbsp;7, 2003, August&nbsp;12, 2003, October&nbsp;31, 2003 and December&nbsp;3, 2003; and
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(c)</FONT></DT><DD><FONT SIZE=2>The
Registrant's Registration Statement on Form&nbsp;8-A (SEC File No.&nbsp;1-12384) filed with the SEC on March&nbsp;20, 1997. </FONT></DD></DL>
</UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
documents subsequently filed by the Registrant pursuant to Sections&nbsp;13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, prior to the filing of a
post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities remaining unsold, shall be deemed to be a part thereof from the date
of filing such documents. In addition, reports on Form&nbsp;6-K furnished by the Registrant to the SEC shall be deemed to be incorporated by reference in this Registration Statement and
to be a part thereof from the date such documents are furnished to the SEC. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any
statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration
Statement to the extent that a statement incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified
or superseded, to constitute a part of this Registration Statement. </FONT></P>

<P><FONT SIZE=2><B>ITEM 8.&nbsp;&nbsp;&nbsp;&nbsp;Exhibits  </B></FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="94%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="BOTTOM">
<TH WIDTH="9%" ALIGN="CENTER"><FONT SIZE=1><B>Exhibit Number</B></FONT><HR NOSHADE></TH>
<TH WIDTH="2%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="89%" ALIGN="CENTER"><FONT SIZE=1><B>Description</B></FONT><HR NOSHADE></TH>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="9%"><FONT SIZE=2>4</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="89%"><FONT SIZE=2>Suncor Energy&nbsp;Inc. Executive Stock Plan</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="9%"><BR><FONT SIZE=2> 5</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="89%"><FONT SIZE=2><BR>
Opinion of Janice&nbsp;B. Odegaard, Vice President, Associate General Counsel and Corporate Secretary of the Registrant, as to the legality of the Common Shares being registered.</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="9%"><BR><FONT SIZE=2> 23.1</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="89%"><FONT SIZE=2><BR>
Consent of PricewaterhouseCoopers&nbsp;LLP.</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="9%"><BR><FONT SIZE=2> 23.2</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="89%"><FONT SIZE=2><BR>
Consent of Janice B. Odegaard, Vice President, Associate General Counsel and Corporate Secretary of the Registrant (included in Exhibit&nbsp;5).</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="9%"><BR><FONT SIZE=2> 23.3</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="89%"><FONT SIZE=2><BR>
Consent of Gilbert Laustsen Jung Associates&nbsp;Ltd.</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="9%"><BR><FONT SIZE=2> 24</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="89%"><FONT SIZE=2><BR>
Powers of Attorney.</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->


<P><FONT SIZE=2><B>ITEM 9.&nbsp;&nbsp;&nbsp;&nbsp;Undertakings  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant hereby undertakes: </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>II-1</FONT></P>

<HR NOSHADE>
<!-- ZEQ.=1,SEQ=4,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="1",CHK=305338,FOLIO='II-1',FILE='DISK020:[04CLG9.04CLG1019]DI1019A.;13',USER='SMAH',CD='26-JAN-2004;22:30' -->
<A NAME="page_di1019_1_2"> </A>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(1)</FONT></DT><DD><FONT SIZE=2>To
file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement to include any material information with
respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(2)</FONT></DT><DD><FONT SIZE=2>That,
for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(3)</FONT></DT><DD><FONT SIZE=2>To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering. </FONT></DD></DL>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
undersigned Registrant hereby undertakes that, for purposes of determining liability under the Securities Act of 1933, each filing of the Registrant's annual report pursuant to
Section&nbsp;13(a) or Section&nbsp;15(d) of the Securities Exchange Act of 1934 that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement
relating to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar
as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers, and controlling persons of the Registrant pursuant to the
foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Act and is, therefore,
unenforceable. In the event that a claim for indemnification against such liabilities (other than payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of
the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the
Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by
it is against public policy as expressed in the Securities Act of 1933 and will be governed by the final adjudication of such issue. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>II-2</FONT></P>

<HR NOSHADE>
<!-- ZEQ.=2,SEQ=5,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="1",CHK=874352,FOLIO='II-2',FILE='DISK020:[04CLG9.04CLG1019]DI1019A.;13',USER='SMAH',CD='26-JAN-2004;22:30' -->
<A NAME="page_di1019_1_3"> </A>
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="di1019_signatures"> </A>
<A NAME="toc_di1019_2"> </A>
<BR></FONT><FONT SIZE=2><B>SIGNATURES    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form&nbsp;S-8 and&nbsp;has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of
Calgary, Province of Alberta, Country of Canada, on this 23rd day of January, 2004. </FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="90%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><FONT SIZE=2><B>SUNCOR ENERGY INC.</B></FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="4%"><FONT SIZE=2><BR>
By:</FONT></TD>
<TD WIDTH="54%"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>TERRENCE J. HOPWOOD</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Name:&nbsp;&nbsp;&nbsp;&nbsp;Terrence J. Hopwood<BR>
Title:&nbsp;&nbsp;&nbsp;&nbsp;Senior Vice-President and General Counsel</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities indicated on this 23rd day of January,
2004: </FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="BOTTOM">
<TH WIDTH="33%" ALIGN="CENTER"><FONT SIZE=1><B>Signature</B></FONT><HR NOSHADE></TH>
<TH WIDTH="2%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="64%" ALIGN="CENTER"><FONT SIZE=1><B>Title</B></FONT><HR NOSHADE></TH>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="33%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
*</FONT><HR NOSHADE><FONT SIZE=2> Richard L. George</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="64%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
President, Chief Executive Officer and Director<BR>
(Principal Executive Officer)</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="33%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>J. KENNETH ALLEY</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> J. Kenneth Alley</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="64%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
Senior Vice President<BR>
and Chief Financial Officer<BR>
(Principal Financial Officer and<BR>
Principal Accounting Officer)</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="33%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
*</FONT><HR NOSHADE><FONT SIZE=2> Mel Benson</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="64%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="33%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
*</FONT><HR NOSHADE><FONT SIZE=2> Brian A. Canfield</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="64%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="33%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
*</FONT><HR NOSHADE><FONT SIZE=2> Susan E. Crocker</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="64%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<P ALIGN="CENTER"><FONT SIZE=2>II-3</FONT></P>

<HR NOSHADE>
<!-- ZEQ.=3,SEQ=6,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="1",CHK=985299,FOLIO='II-3',FILE='DISK020:[04CLG9.04CLG1019]DI1019A.;13',USER='SMAH',CD='26-JAN-2004;22:30' -->
<A NAME="page_di1019_1_4"> </A>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="BOTTOM">
<TH WIDTH="33%" ALIGN="CENTER"><FONT SIZE=1><B>Signature</B></FONT><HR NOSHADE></TH>
<TH WIDTH="2%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="64%" ALIGN="CENTER"><FONT SIZE=1><B>Title</B></FONT><HR NOSHADE></TH>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="33%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
*</FONT><HR NOSHADE><FONT SIZE=2> Bryan P. Davies</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="64%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="33%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
*</FONT><HR NOSHADE><FONT SIZE=2> Brian Felesky</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="64%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="33%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
*</FONT><HR NOSHADE><FONT SIZE=2> John T. Ferguson</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="64%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="33%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
*</FONT><HR NOSHADE><FONT SIZE=2> John R. Huff</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="64%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="33%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
*</FONT><HR NOSHADE><FONT SIZE=2> Robert W. Korthals</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="64%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="33%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
*</FONT><HR NOSHADE><FONT SIZE=2> M. Ann McCaig</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="64%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="33%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
*</FONT><HR NOSHADE><FONT SIZE=2> Michael W. O'Brien</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="64%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="33%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
*</FONT><HR NOSHADE><FONT SIZE=2> JR Shaw</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="64%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
Chairman of the Board<BR>
of Directors</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2><BR>
*By:</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="29%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>TERRENCE J. HOPWOOD</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;<BR></FONT>
<HR NOSHADE><FONT SIZE=2> Terrence J. Hopwood<BR></FONT> <FONT SIZE=2><I>Attorney-in-Fact</I></FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="46%" VALIGN="CENTER"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="16%" VALIGN="CENTER"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<P ALIGN="CENTER"><FONT SIZE=2>II-4</FONT></P>

<HR NOSHADE>
<!-- ZEQ.=4,SEQ=7,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="1",CHK=340992,FOLIO='II-4',FILE='DISK020:[04CLG9.04CLG1019]DI1019A.;13',USER='SMAH',CD='26-JAN-2004;22:30' -->
<A NAME="page_di1019_1_5"> </A>
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="di1019_authorized_representative"> </A>
<A NAME="toc_di1019_3"> </A>
<BR></FONT><FONT SIZE=2><B>AUTHORIZED REPRESENTATIVE    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of Section&nbsp;6(a) of the Securities Act of 1933, the undersigned has signed this Registration Statement, solely in the capacity
of the duly authorized representative of Suncor Energy&nbsp;Inc. in the United&nbsp;States, on this 23rd day of January, 2004. </FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="33%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><FONT SIZE=2><B>SUNCOR ENERGY (USA) INC.</B></FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="33%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><FONT SIZE=2><B>Authorized Representative in the United&nbsp;States</B></FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="33%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="4%"><FONT SIZE=2><BR>
By:</FONT></TD>
<TD WIDTH="61%"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>J. KENNETH ALLEY</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Name:&nbsp;&nbsp;&nbsp;&nbsp;J. Kenneth Alley<BR>
Title:&nbsp;&nbsp;&nbsp;&nbsp;Vice President, Finance</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<P ALIGN="CENTER"><FONT SIZE=2>II-5</FONT></P>

<HR NOSHADE>
<!-- ZEQ.=5,SEQ=8,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="1",CHK=146273,FOLIO='II-5',FILE='DISK020:[04CLG9.04CLG1019]DI1019A.;13',USER='SMAH',CD='26-JAN-2004;22:30' -->
<!-- THIS IS THE END OF A COMPOSITION COMPONENT -->
<!-- TOC_END -->
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="dk1019_exhibit_index"> </A>
<A NAME="toc_dk1019_1"> </A>
<BR></FONT><FONT SIZE=2><B>EXHIBIT INDEX    <BR>    </B></FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="94%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="BOTTOM">
<TH WIDTH="8%" ALIGN="CENTER"><FONT SIZE=1><B>Exhibit Number</B></FONT><HR NOSHADE></TH>
<TH WIDTH="2%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="90%" ALIGN="CENTER"><FONT SIZE=1><B>Description</B></FONT><HR NOSHADE></TH>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="8%"><FONT SIZE=2>4</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="90%"><FONT SIZE=2>Suncor Energy&nbsp;Inc. Executive Stock Plan.</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="8%"><BR><FONT SIZE=2> 5</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="90%"><FONT SIZE=2><BR>
Opinion of Janice B. Odegaard, Vice President, Associate General Counsel and Corporate Secretary of the Registrant, as to the legality of the Common Shares being registered.</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="8%"><BR><FONT SIZE=2> 23.1</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="90%"><FONT SIZE=2><BR>
Consent of PricewaterhouseCoopers&nbsp;LLP.</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="8%"><BR><FONT SIZE=2> 23.2</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="90%"><FONT SIZE=2><BR>
Consent of Janice B. Odegaard, Vice President, Associate General Counsel and Corporate Secretary of the Registrant (included in Exhibit&nbsp;5).</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="8%"><BR><FONT SIZE=2> 23.3</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="90%"><FONT SIZE=2><BR>
Consent of Gilbert Laustsen Jung Associates&nbsp;Ltd.</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="8%"><BR><FONT SIZE=2> 24</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="90%"><FONT SIZE=2><BR>
Powers of Attorney.</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<HR NOSHADE>
<!-- ZEQ.=1,SEQ=9,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="1",CHK=173271,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]DK1019A.;3',USER='SMAH',CD='26-JAN-2004;19:48' -->
<!-- THIS IS THE END OF A COMPOSITION COMPONENT -->
<BR>
<P><br><A NAME="04CLG1019_1">QuickLinks</A><br></P><!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_de1019_1">EXPLANATORY NOTE</A></FONT><BR>
<!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_dg1019_1">PART I INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</A></FONT><BR>
<!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_di1019_1">PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_di1019_2">SIGNATURES</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_di1019_3">AUTHORIZED REPRESENTATIVE</A></FONT><BR>
<!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_dk1019_1">EXHIBIT INDEX</A></FONT><BR>
<!-- SEQ=,FILE='QUICKLINK',USER=MQUINLI,SEQ=,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="1" -->
<!-- TOCEXISTFLAG -->
</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4
<SEQUENCE>3
<FILENAME>a2127338zex-4.htm
<DESCRIPTION>EXHIBIT 4
<TEXT>
<HTML>
<HEAD>

</HEAD>
<BODY BGCOLOR="#FFFFFF" LINK=BLUE  VLINK=PURPLE>
<BR>
<FONT SIZE=3 ><A HREF="#04CLG1019_2">QuickLinks</A></FONT>
<font size=3> -- Click here to rapidly navigate through this document</font>
<!-- TOC_END -->
<P ALIGN="RIGHT"><FONT SIZE=2><A
NAME="kc1019_exhibit_4"> </A>
<A NAME="toc_kc1019_1"> </A>
<BR></FONT><FONT SIZE=2><B>EXHIBIT 4    <BR>    </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kc1019_suncor_energy_inc._executive_stock_plan"> </A>
<A NAME="toc_kc1019_2"> </A>
<BR></FONT><FONT SIZE=2><B>SUNCOR ENERGY&nbsp;INC.<BR>  <BR>    EXECUTIVE STOCK PLAN    <BR>    </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>Amended
and Restated: January&nbsp;26, 1995 </FONT></P>

<P><FONT SIZE=2>(incorporating
amendments dated January&nbsp;25, 1996, April&nbsp;23, 1996, January&nbsp;24, 1997, April&nbsp;17, 1997, April&nbsp;22, 1998, April&nbsp;19, 2000, January&nbsp;26, 2001,
November&nbsp;21, 2001, April&nbsp;26, 2002 and July&nbsp;15, 2003) </FONT></P>

<HR NOSHADE>
<!-- ZEQ.=1,SEQ=1,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2",CHK=823435,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]KC1019A.;3',USER='SMAH',CD='26-JAN-2004;22:33' -->
<!-- THIS IS THE END OF A COMPOSITION COMPONENT -->
<!-- TOC_END -->
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ke1019_table_of_contents"> </A>
<A NAME="toc_ke1019_1"> </A>
<BR></FONT><FONT SIZE=2><B>TABLE OF CONTENTS    <BR>    </B></FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="94%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD COLSPAN=3><FONT SIZE=2><B>ARTICLE I&nbsp;&#151;&nbsp;DEFINITIONS</B></FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>1</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD COLSPAN=3><FONT SIZE=2> ARTICLE II&nbsp;&#151;&nbsp;GENERAL</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>3</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>2.1</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Purpose</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>3</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>2.2</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Administration</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>3</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>2.3</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Interpretation</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>4</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>2.4</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Selection for Participation</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>4</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>2.5</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Types of Awards under the Plan</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>4</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>2.6</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Shares Subject to the Plan</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>5</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>2.7</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Award Agreements</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>5</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>2.8</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Loans to Participants</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>6</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>2.9</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Non-transferability</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>6</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD COLSPAN=3><FONT SIZE=2><B>ARTICLE III&nbsp;&#151;&nbsp;SHARE OPTIONS AND SHARE APPRECIATION RIGHTS</B></FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>6</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>3.1</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Award of Options and SARs</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>6</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>3.2</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Exercise Term</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>6</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>3.3</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Exercise Price</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>6</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>3.4</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Payment of Exercise Price</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>6</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>3.5</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Share Appreciation Rights</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>7</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>3.6</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Payment of Cash on Exercise of SARs</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>7</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>3.7</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Death or Entitlement to Disability Benefits of Participant</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>7</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>3.8</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Retirement of Participant</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>7</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>3.9</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Termination for Cause</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>8</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>3.10</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Other Involuntary Termination of Employment</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>8</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>3.11</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Voluntary Termination of Employment</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>8</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>3.12</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Discretion to Permit Exercise</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>8</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD COLSPAN=3><FONT SIZE=2><B>ARTICLE IV&nbsp;&#151;&nbsp;LIMITED APPRECIATION RIGHTS</B></FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>8</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>4.1</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Award of LARs</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>8</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>4.2</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Adjustment of LARs</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>8</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD COLSPAN=3><FONT SIZE=2><B>ARTICLE V&nbsp;&#151;&nbsp;OTHER SHARE-BASED AWARDS</B></FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>9</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>5.1</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Other Share-Based Awards under the Plan</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>9</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>5.2</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Consideration for Other Share-Based Awards</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>9</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>5.3</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Payment of Consideration</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>9</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>5.4</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Maximum Number of Shares Issuable for Non-Cash Consideration</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>9</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD COLSPAN=3><FONT SIZE=2><B>ARTICLE VI&nbsp;&#151;&nbsp;NON-DISCRETIONARY AWARDS TO NON-EMPLOYEE DIRECTORS</B></FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>9</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>6.1</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>General</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>9</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD COLSPAN=3><FONT SIZE=2><B>ARTICLE VII&nbsp;&#151;&nbsp;ISSUANCE OF SHARES ON ACCOUNT OF DIRECTORS' FEES</B></FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>9</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>7.1</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>General</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>9</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD COLSPAN=3><FONT SIZE=2><B>ARTICLE VIII&nbsp;&#151;&nbsp;AWARDS TO OTHER EMPLOYEES</B></FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>10</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>8.1</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Awards to Other Employees</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>10</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD COLSPAN=3><FONT SIZE=2><B>ARTICLE IX&nbsp;&#151;&nbsp;REORGANIZATION OF THE COMPANY</B></FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>10</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>9.1</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>General</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>10</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>9.2</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Reorganization of Company's Capital</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>10</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>9.3</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Other Events Affecting the Company</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>10</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>9.4</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Immediate Exercise of Awards</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>11</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>9.5</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Issue by Company of Additional Shares</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>11</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD COLSPAN=3><FONT SIZE=2><B>ARTICLE X&nbsp;&#151;&nbsp;MISCELLANEOUS PROVISIONS</B></FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>11</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>10.1</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Legal Requirement</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>11</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>10.2</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Rights of Participant</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>11</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>10.3</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Amendment or Discontinuance</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>11</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>10.4</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Indemnification</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>12</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>10.5</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Effective Dates</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>12</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<HR NOSHADE>
<!-- ZEQ.=1,SEQ=2,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2",CHK=401654,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]KE1019A.;12',USER='SMAH',CD='26-JAN-2004;23:38' -->
<A NAME="page_ke1019_1_2"> </A>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="94%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR BGCOLOR="#CCEEFF" VALIGN="BOTTOM">
<TD WIDTH="5%"><FONT SIZE=2>10.6</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Application to Existing Awards</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>12</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="BOTTOM">
<TD WIDTH="5%"><FONT SIZE=2>10.7</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Governing Law</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>12</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="BOTTOM">
<TD COLSPAN=3><FONT SIZE=2><B>APPENDIX "A"&nbsp;&#151;&nbsp;PERFORMANCE AWARDS</B></FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>1</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="BOTTOM">
<TD COLSPAN=3><FONT SIZE=2><B>APPENDIX "B"&nbsp;&#151;&nbsp;LIMITED APPRECIATION RIGHTS AWARDS</B></FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>1</FONT></TD>
</TR>
<TR BGCOLOR="#CCEEFF" VALIGN="BOTTOM">
<TD COLSPAN=3><FONT SIZE=2><B>APPENDIX "C"&nbsp;&#151;&nbsp;NON-DISCRETIONARY AWARDS TO NON-EMPLOYEE DIRECTORS</B></FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>1</FONT></TD>
</TR>
<TR BGCOLOR="White" VALIGN="BOTTOM">
<TD COLSPAN=3><FONT SIZE=2><B>APPENDIX "D"&nbsp;&#151;&nbsp;ISSUANCE OF SHARES ON ACCOUNT OF DIRECTORS' FEES</B></FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" ALIGN="RIGHT"><FONT SIZE=2>1</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<P ALIGN="CENTER"><FONT SIZE=2>ii</FONT></P>

<HR NOSHADE>
<!-- ZEQ.=2,SEQ=3,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2",CHK=1004034,FOLIO='ii',FILE='DISK020:[04CLG9.04CLG1019]KE1019A.;12',USER='SMAH',CD='26-JAN-2004;23:38' -->
<!-- THIS IS THE END OF A COMPOSITION COMPONENT -->
<!-- TOC_END -->
<P ALIGN="CENTER"><FONT SIZE=2><B>EXECUTIVE STOCK PLAN (Amended and Restated)  </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kg1019_article_i__#151;_definitions"> </A>
<A NAME="toc_kg1019_1"> </A></FONT> <FONT SIZE=2><B>ARTICLE I&nbsp;&#151;&nbsp;DEFINITIONS    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;When used herein, the following terms shall have the following meanings: </FONT></P>

<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.1</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Associated Company</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means any subsidiary of the Company.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.2</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Award</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means an award granted or permitted to be granted under this Plan as
contemplated by paragraph&nbsp;2.5 of this Plan.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.3</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Award Agreement</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means a signed written agreement evidencing the terms and
conditions upon which an Award may be granted under this Plan, or a certificate issued by the Company, in such form as may be approved by the Board or Committee from time to time, which evidences the
grant of an Award. (Amended by resolution of the Board of Directors, January&nbsp;26, 2001).
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.4</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Board</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means the Board of Directors of the Company.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.5</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Change of Control</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;a transaction or series of transactions whereby any person or
combination of persons beneficially owns, directly or indirectly, or exercises control or direction over, 35% or more of the outstanding voting securities of the Company or any person (a "Successor")
formed by the merger, amalgamation, consolidation or statutory arrangement of the Company with or into any other person. For the purposes of this definition, "person" includes an individual,
partnership, association, organization, government or governmental body, body corporate or other entity. (Amended by resolution of the Board of Directors, January&nbsp;25, 1996).
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.6</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Change of Control Transaction</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means, for the purposes of determining a
Participant's entitlement in respect of any outstanding Limited Appreciation Rights ("LARs"), a transaction in which there is a Change of Control on a basis which generally provides common
shareholders of the Company with an opportunity to realize an equivalent amount per share in respect of a proportionate share of the holdings of Shares. In the event that there is any question as to
whether a change of control transaction has occurred in any circumstances, the Board shall determine the matter and any such determination of the Board shall be final and conclusive for the purposes
of the Plan. (Amended by resolution of the Board of Directors, January&nbsp;25, 1996).
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.7</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Committee</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means a committee of the members of the Board.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.8</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Company</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means Suncor Energy&nbsp;Inc.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.9</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Director</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means an individual member of the Board.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.10</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Director's Annual Retainer</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means the basic annual retainer fee payable to each
Director who has not waived payment thereof in respect of his or her services as a member of the Board, as determined by the Company from time to time.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.11</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Disability Benefits</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means benefits other than normal sick leave payments from
payroll to which a Participant becomes entitled under a disability program of the Company or an Associated Company.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.12</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Executives</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means executives and senior managers of the Company or its
Associated Companies and includes, where applicable, the relevant Directors of the Company. </FONT></DD></DL>
<HR NOSHADE>
<!-- ZEQ.=1,SEQ=4,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2",CHK=436981,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]KG1019A.;11',USER='SMAH',CD='26-JAN-2004;23:18' -->
<A NAME="page_kg1019_1_2"> </A>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.13</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Exercise Notice</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means a notice in writing signed by the Participant stating
the Participant's intention to exercise a particular Option, SAR, LAR or other Award.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.14</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Exercise Price</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means the price at which a Share of the Company may be
purchased pursuant to the exercise of an Option or SAR.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.15</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Exercise Term</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means the period of time during which Options, SARs, LARs or
other Awards may be exercised.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.16</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Limited Appreciation Right</B></FONT><FONT SIZE=2>" or
"</FONT><FONT SIZE=2><B>LAR</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;has the meaning attributed thereto by paragraph&nbsp;4.1 and Appendix&nbsp;"B" to&nbsp;this Plan.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.17</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Market Value</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means, where used in relation to a Share or an aggregate number
of Shares on any relevant date the value represented by the simple average of the high and low prices at which Shares were traded in one or more board lots on The Toronto Stock Exchange on the day
prior to the relevant date or, if the Shares were not so traded on that day, the value represented by the simple average of the high and low prices at which the Shares were traded in one or more board
lots on The Toronto Stock Exchange on the first day prior to the relevant date on which Shares were so traded.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.18</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Non-Employee Director</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means at any particular time, any Director
at such time who is not a full time officer or employee of the Company or one of its Associated Companies.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.19</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Option</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means an Award which may be granted to a Participant which allows the
Participant to purchase Shares of the Company at a set price for a future period which does not exceed 10&nbsp;years.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.20</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Other Share-Based Awards</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;has the meaning attributed thereto by
paragraph&nbsp;5.1.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.21</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Participants</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means those executives and senior managers of the Company or one
of its Associated Companies whose selection to participate in the Plan is approved by the Board, and the Chairman of the Board of the Company, regardless of whether he or she serves as such in an
executive capacity or on a full- or part-time basis, and also includes, for purposes of Articles&nbsp;VI and&nbsp;VII and the related appendices only, the relevant
Directors of the Company.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.22</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Performance Account</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means a bookkeeping account maintained by the Company in
the name of each Participant showing the number of Performance Units to which such a Participant may become entitled to in accordance with the Plan.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.23</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Performance Period</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means the period of time during which a Participant's
performance is measured against the performance targets set for such Participant.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.24</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Performance Share</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means a fully paid and non-assessable common
share in the capital stock of the Company which is issued to a Participant in accordance with the terms and conditions contained in Appendix&nbsp;"A" of this Plan.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.25</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Performance Unit</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means the right of a Participant, pursuant to the terms and
conditions of Appendix&nbsp;"A" of this Plan, to receive one Performance Share in the manner and subject to the restrictions set forth in this Plan.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.26</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Plan</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means the Suncor Energy&nbsp;Inc. Executive Stock Plan (as amended and
restated), including all appendices thereto.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.27</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Retirement</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means a Participant's termination of employment on a date on which
such employee would be eligible for an immediately payable benefit pursuant to the terms of the Suncor Pension Plan ("SPP"), assuming such employee is eligible to participate in the SPP. </FONT></DD></DL>
<P ALIGN="CENTER"><FONT SIZE=2>2</FONT></P>

<HR NOSHADE>
<!-- ZEQ.=2,SEQ=5,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2",CHK=779482,FOLIO='2',FILE='DISK020:[04CLG9.04CLG1019]KG1019A.;11',USER='SMAH',CD='26-JAN-2004;23:18' -->
<A NAME="page_kg1019_1_3"> </A>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.28</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Settlement Day</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means the third Trading Day following the date of exercise in
respect of any particular exercise of an Option. (Amended by resolution of the Board of Directors dated April&nbsp;23, 1996).
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.29</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Shares</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means the common shares of the Company.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.30</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Share Appreciation Right</B></FONT><FONT SIZE=2>" or
"</FONT><FONT SIZE=2><B>SAR</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;has the meaning attributed thereto by paragraph&nbsp;3.5.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.31</FONT></DT><DD><FONT SIZE=2>"</FONT><FONT
SIZE=2><B>Trading Day</B></FONT><FONT SIZE=2>"&nbsp;&#151;&nbsp;means a day on which The Toronto Stock Exchange is open for
trading in securities. (Amended by resolution of the Board of Directors dated April&nbsp;23, 1996). </FONT></DD></DL>
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kg1019_article_ii__#151;_general"> </A>
<A NAME="toc_kg1019_2"> </A>
<BR></FONT><FONT SIZE=2><B>ARTICLE II&nbsp;&#151;&nbsp;GENERAL    <BR>    </B></FONT></P>

<P><FONT SIZE=2><B>2.1&nbsp;&nbsp;&nbsp;Purpose  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The principal purpose of this Plan is to provide Executives and other key employees of the Company and its Associated Companies with an opportunity to receive a
variety of different forms of compensation awards. The Plan is designed to be flexible in order to provide recipients of Awards hereunder with incentives for continued improved performance thereby
promoting the long term financial success of the Company and materially increasing shareholder value by: (i)&nbsp;attracting and retaining individuals of exceptional ability,
(ii)&nbsp;strengthening the Company's capability to develop, maintain and direct a competent management team, (iii)&nbsp;motivating Executives and other key employees, by means of performance
related incentives, to achieve long-range performance goals, (iv)&nbsp;providing incentive compensation opportunities competitive with those of other major oil and gas companies and
(v)&nbsp;enabling individuals who receive Awards hereunder to participate in the long-term growth and financial success of the Company. </FONT></P>

<P><FONT SIZE=2><B>2.2&nbsp;&nbsp;&nbsp;Administration  </B></FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(a)</FONT></DT><DD><FONT SIZE=2>The
Plan shall be administered by the Board.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(b)</FONT></DT><DD><FONT SIZE=2>Except
for matters governed by Articles&nbsp;VI and&nbsp;VII of the Plan, and Appendices&nbsp;"C" and&nbsp;"D" relating thereto, in respect of which the Board shall have
limited authority as provided therein, the Board shall have the sole and complete authority (i)&nbsp;to approve the selection of Participants, (ii)&nbsp;to make Awards in such forms and amounts as
it shall determine, (iii)&nbsp;to impose such limitations, restrictions, and conditions upon such Awards as it shall deem appropriate, (iv)&nbsp;to interpret the Plan and to adopt, amend and
rescind administrative guidelines and other rules and regulations relating to the Plan and (v)&nbsp;to make all other determinations and take all other actions necessary or advisable for the
implementation and administration of the Plan. The Board's determinations and actions within its authority under the Plan shall be conclusive and binding upon the Company and all other persons.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(c)</FONT></DT><DD><FONT SIZE=2>To
the extent permitted by law, the Board may from time to time delegate to a Committee or, where appropriate, to the Chief Executive Officer of the Company (the "CEO") all or any of
the powers conferred on the Board under the Plan, with the authority of the Committee or CEO, as applicable, to further delegate such powers from time to time to the Senior Vice President, Human
Resources and Communications of the Corporation (the "Designated Person"). In such event, the Committee, CEO or Designated Person shall exercise the delegated powers in the manner and on the terms
authorized by the Board, and all references herein to the Board or to the Committee shall include the Board, </FONT></DD></DL>
</UL>
<P ALIGN="CENTER"><FONT SIZE=2>3</FONT></P>

<HR NOSHADE>
<!-- ZEQ.=3,SEQ=6,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2",CHK=370698,FOLIO='3',FILE='DISK020:[04CLG9.04CLG1019]KG1019A.;11',USER='SMAH',CD='26-JAN-2004;23:18' -->
<A NAME="page_kg1019_1_4"> </A>
<UL>
<UL>
</UL>
</UL>
<UL>
<UL>

<P><FONT SIZE=2>the
Committee, the CEO or Designated Person, as applicable. Any decision made or action taken by the Board, the Committee, the CEO or Designated Person arising out of or in connection with the
administration or interpretation of the Plan in this context shall be final and conclusive. (Amended by resolution of the Board of Directors dated January&nbsp;30, 1998). </FONT></P>

</UL>
</UL>

<P><FONT SIZE=2><B>2.3&nbsp;&nbsp;&nbsp;Interpretation  </B></FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(a)</FONT></DT><DD><FONT SIZE=2>Whenever
the Board or, where permitted, the Committee the CEO or Designated Person is to exercise discretion in the administration of terms and conditions of this Plan, the term
"discretion" shall mean the "sole and absolute discretion" of the Board, the Committee,the CEO or Designated Person, as the case may be.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(b)</FONT></DT><DD><FONT SIZE=2>Whenever
an Award may be granted pursuant to the terms and conditions of this Plan, or Appendix&nbsp;"A" or Appendix&nbsp;"B" hereto, the Committee, CEO or Designated Person may
make recommendations for the Board's consideration with respect to the granting of such Awards. (Amended by resolution of the Board of Directors by resolution dated January&nbsp;30, 1998).
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(c)</FONT></DT><DD><FONT SIZE=2>For
the purposes of this Plan, a Participant shall be deemed to have ceased to be an employee of the Company, and the Participant's employment with the Company shall be deemed to be
terminated (i), in the case of resignation, Retirement or termination of a Participant's employment by the Company, whether or not for cause and with or without reasonable or any notice, on the date
the Participant or the Company, as applicable, delivers notice of resignation, Retirement or termination to the other, or such date thereafter, if any, as the Participant and Company agree in writing
shall be the effective date of resignation, Retirement or termination, as applicable, for incentive plan purposes, and (ii)&nbsp;in the case of a Participant's death, on the date of the
Participant's death. </FONT></DD></DL>
</UL>

<P><FONT SIZE=2><B>2.4&nbsp;&nbsp;&nbsp;Selection for Participation  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Participants shall be selected from those Executives and other key employees who have the capacity to contribute to the success of the Company and its Associated
Companies. In approving this selection, the Board or Committee shall consider such factors as it deems relevant subject to the provisions of this Plan. </FONT></P>

<P><FONT SIZE=2><B>2.5&nbsp;&nbsp;&nbsp;Types of Awards under the Plan  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Awards granted under this Plan may be in the form of any one or more of the following: (i)&nbsp;Options, (ii)&nbsp;Share Appreciation Rights (either in
conjunction with Options or standing alone) ("SARs"), (iii)&nbsp;shares of the Company including, without limitation, common shares of the Company, (iv)&nbsp;Limited Appreciation Rights (in
conjunction with Options) ("LARs"), as described in Appendix&nbsp;"B", and&nbsp;(v) other share-based awards not inconsistent with the terms of the Plan, including Performance Units and
Performance Shares as described in Appendix&nbsp;"A". </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>4</FONT></P>

<HR NOSHADE>
<!-- ZEQ.=4,SEQ=7,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2",CHK=228127,FOLIO='4',FILE='DISK020:[04CLG9.04CLG1019]KG1019A.;11',USER='SMAH',CD='26-JAN-2004;23:18' -->
<A NAME="page_kg1019_1_5"> </A>

<P><FONT SIZE=2><B>2.6&nbsp;&nbsp;&nbsp;Shares Subject to the Plan  </B></FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(a)</FONT></DT><DD><FONT SIZE=2>The
Shares which may be the subject of Awards under this Plan shall be those Shares which the Board from time to time shall at its discretion have reserved and approved for issuance
under the Plan. The aggregate number of Shares which may be issued under the Plan or reserved for issuance upon the exercise of Options, SARs or other Awards made under, or otherwise governed by, the
Plan, inclusive of Shares issued under the Plan prior to its amendment and restatement as at January&nbsp;26, 1995, shall not exceed 27,600,000<SUP>1</SUP> Shares. Of such total, the aggregate
number of Shares which may be issued or reserved for issuance pursuant to the provisions of Appendices&nbsp;"C" and&nbsp;"D" of this Plan shall be 1,600,000<SUP>2</SUP> Shares. In addition, the
aggregate number of Shares which may be reserved for issuance under the Plan and under any other employee stock option plans, options for services and employee stock purchase plans of the Company must
not exceed 10% of the issued and outstanding Shares of the Company (on a non-diluted basis) and the aggregate number of Shares reserved for issuance under the Plan and any other employee
stock option plans, options for services and employee stock purchase plans of the Company to any one person must not exceed 5% of the issued and outstanding Shares (on a non-diluted
basis).
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(b)</FONT></DT><DD><FONT SIZE=2>Subject
to stock exchange approval where required, the Board may, in its discretion, decide to award shares of another authorized class or series of shares of the Company that are
convertible into Shares or make such other shares subject to purchase under an Option, in which event the maximum number of Shares into which such other shares may be converted shall be used in
applying the aggregate share limit under this paragraph&nbsp;2.6 and&nbsp;all provisions of the Plan relating to Shares shall apply with full force and effect with respect to such convertible
shares. If, for any reason, any Shares awarded or subject to purchase by exercising Options under the Plan are not delivered or are reacquired by the Company, for reasons including, but not limited
to, a forfeiture of Shares or termination, expiration or cancellation (with the consent of the Participant) of an Option, SAR or other Award, such Shares shall again become available for award under
the Plan. </FONT></DD></DL>
</UL>

<P><FONT SIZE=2><B>2.7&nbsp;&nbsp;&nbsp;Award Agreements  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All grants of Awards under this Plan referred to in paragraph&nbsp;2.5 shall be evidenced by an Award Agreement. Such Award Agreement shall be subject to the
applicable provisions of the Plan and shall contain such provisions as are required by this Plan and any other provisions which the Board, the Committee, CEO or Designated Person may direct. Any
proper officer of the Company is authorized and empowered to execute on behalf of the Company and deliver any Award Agreement to the Participants from time to time designated by the Board. Award
Agreements may be executed by original or facsimile signature. (Amended by resolution of the Board of Directors dated January&nbsp;26, 2001). </FONT></P>

<HR NOSHADE ALIGN="LEFT" WIDTH="60">
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=1>1</FONT></DT><DD><FONT SIZE=1>As
of January&nbsp;26, 1995, the aggregate number of Shares issuable was 1,950,000. By resolution of the Board passed on January&nbsp;24, 1997, ratified by the shareholders of the
Company on April&nbsp;17, 1997, an additional 1,500,000 Shares were reserved and approved for issuance under the Plan, increasing the historical aggregate number of Shares reserved and approved for
issuance under the Plan to 3,450,000. Effective April&nbsp;18, 1997, the Company amended its Articles to divide its issued and outstanding Common Shares on a two-for-one
basis (the 'First Stock Split'). As a result of the First Stock Split, the historical aggregate number of Shares reserved under the Plan was doubled from 3,450,000 to 6,900,000. Effective
April&nbsp;19, 2000, the Company amended its Articles to divide its issued and outstanding Common Shares on a two-for-one basis (the 'Second Stock Split'). As a result of the
Second Stock Split, the historical aggregate number of Shares reserved under the Plan was doubled from 6,900,000 to 13,800,000. Effective April&nbsp;26, 2002, the Company amended its Articles to
divide its issued and outstanding Common Shares on a two-for-one basis (the 'Third Stock Split'). As a result of the Third Stock Split, the historical aggregate number of
Shares reserved under the Plan was doubled from 13,800,000 to 27,600,000.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=1>2</FONT></DT><DD><FONT SIZE=1>Adjusted
to reflect the Third Stock Split. </FONT></DD></DL>
<P ALIGN="CENTER"><FONT SIZE=2>5</FONT></P>

<HR NOSHADE>
<!-- ZEQ.=5,SEQ=8,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2",CHK=830871,FOLIO='5',FILE='DISK020:[04CLG9.04CLG1019]KG1019A.;11',USER='SMAH',CD='26-JAN-2004;23:18' -->
<A NAME="page_kg1019_1_6"> </A>


<P><FONT SIZE=2><B>2.8&nbsp;&nbsp;&nbsp;Loans to Participants  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Board in its discretion may provide Participants with low interest or interest free loans to finance the purchase of Shares pursuant to Awards made under the
Plan. </FONT></P>

<P><FONT SIZE=2><B>2.9&nbsp;&nbsp;&nbsp;Non-transferability  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subject to paragraph&nbsp;3.7 relating to Options and SARs, the provisions of Appendix&nbsp;"B" to&nbsp;this Plan relating to LARs, and the provisions of
Appendix&nbsp;"C" to&nbsp;this Plan relating to Options and LARs, any Options, SARs, LARs or other Awards granted under the Plan may only be exercised during the lifetime of the Participant by
such Participant personally and no assignment or transfer of Options, SARs, LARs or other Awards, whether voluntary, involuntary, by operation of law or otherwise, shall vest any interest or right in
such Options, SARs, LARs, or other Awards whatsoever in any assignee or transferee, but immediately upon any assignment or transfer, or any attempt to make the same, such Options, SARs, LARs, or other
Awards shall terminate and be of no further effect. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kg1019_article_iii__#151;_share_optio__art02210"> </A>
<A NAME="toc_kg1019_3"> </A>
<BR></FONT><FONT SIZE=2><B>ARTICLE III&nbsp;&#151;&nbsp;SHARE OPTIONS AND SHARE APPRECIATION RIGHTS    <BR>    </B></FONT></P>


<P><FONT SIZE=2><B>3.1&nbsp;&nbsp;&nbsp;Award of Options and SARs  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Board may, from time to time, subject to the provisions of the Plan and such other terms and conditions as the Board may prescribe, award Options or SARs
(either in conjunction with Options or standing alone) to any Participant. </FONT></P>

<P><FONT SIZE=2><B>3.2&nbsp;&nbsp;&nbsp;Exercise Term  </B></FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(a)</FONT></DT><DD><FONT SIZE=2>The
maximum term during which Options and SARs may be exercised shall be determined by the Board, but in no event shall the Exercise Term of an Option or SAR exceed ten
(10)&nbsp;years from the date of its grant.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(b)</FONT></DT><DD><FONT SIZE=2>Subject
to paragraph&nbsp;3.2(a), the provisions of this Plan and any Award Agreement, Options and SARs may be exercised by means of giving an Exercise Notice addressed to the
Company. Where Options or SARs are exercised, they shall be deemed to have been exercised on the date that the Exercise Notice in respect of such Options or SARs is received by the Treasurer or
Secretary respectively, of the Company at the Company's head office. (Clause amended by resolution of the Board of Directors dated April&nbsp;23, 1996). </FONT></DD></DL>
</UL>

<P><FONT SIZE=2><B>3.3&nbsp;&nbsp;&nbsp;Exercise Price  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Exercise Price of any Option to purchase Shares must not be less than the Market Value of a Share determined on the date of the granting of the Option. </FONT></P>

<P><FONT SIZE=2><B>3.4&nbsp;&nbsp;&nbsp;Payment of Exercise Price  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Exercise Price shall be fully paid in cash on or before the Settlement Day. No shares shall be issued or transferred until full cash payment has been received
therefor. As soon as practicable after receipt of any Exercise Notice and full payment, the Company shall deliver to the eligible Participant, a certificate or certificates representing the acquired
Shares. (Clause amended by resolution of the Board of Directors dated April&nbsp;23, 1996). </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>6</FONT></P>

<HR NOSHADE>
<!-- ZEQ.=6,SEQ=9,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2",CHK=115205,FOLIO='6',FILE='DISK020:[04CLG9.04CLG1019]KG1019A.;11',USER='SMAH',CD='26-JAN-2004;23:18' -->
<A NAME="page_kg1019_1_7"> </A>

<P><FONT SIZE=2><B>3.5&nbsp;&nbsp;&nbsp;Share Appreciation Rights  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Board may grant SARs either alone or in conjunction with the granting of an Option. Where SARs are granted on a stand alone basis, the SARs shall, subject to
paragraph&nbsp;3.6, entitle the Participant to receive, upon the exercise of the SARs, Shares having an aggregate Market Value equal to the number of SARs exercised, multiplied by the excess of the
Market Value of a Share determined on the date of exercise of the SARs over the Market Value of a Share determined on the date of grant of the SARs. Where SARs are granted in conjunction with Options,
the SARs shall entitle, subject to paragraph&nbsp;3.6, the Participant to receive, upon the exercise of the SARs, Shares having an aggregate Market Value equal to the number of SARs exercised,
multiplied by the excess of the Market Value of a Share determined on the date of exercise of the SARs over the Exercise Price of the related Options. At the time of the grant of any SAR to a
Participant in conjunction with an Option, the Board shall in its discretion determine whether the exercise or expiry of such SAR or Option shall result in the cancellation of the related Option or
SAR, as the case may be. </FONT></P>

<P><FONT SIZE=2><B>3.6&nbsp;&nbsp;&nbsp;Payment of Cash on Exercise of SARs  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At the time of the grant of any SAR to a Participant in accordance with paragraph&nbsp;3.5, the Board may, in its discretion, provide that, upon the exercise of
such SAR, either of the following shall be applicable: </FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(i)</FONT></DT><DD><FONT SIZE=2>the
Participant shall only be entitled to receive a cash payment from the Company; or
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(ii)</FONT></DT><DD><FONT SIZE=2>the
Participant may, by indicating in the Exercise Notice filed by the Participant at the time of exercise, elect to receive a cash payment from the Company in lieu of
any Shares which such Participant would be otherwise entitled to receive upon exercise of such SARs; </FONT></DD></DL>
</UL>

<P><FONT SIZE=2>and
in each case the cash payment shall be equal to the aggregate Market Value of the Shares which such Participant would otherwise have been entitled to receive in accordance with
paragraph&nbsp;3.5, upon the exercise of the SAR if the SAR had been exercised for Shares. The payment of cash to a Participant on the exercise of SARs pursuant to this paragraph shall be net of any
applicable withholding taxes. </FONT></P>

<P><FONT SIZE=2><B>3.7&nbsp;&nbsp;&nbsp;Death or Entitlement to Disability Benefits of Participant  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If a Participant dies or becomes entitled to Disability Benefits while an employee of, or during Retirement from, the Company or any Associated Company but prior
to the expiration of the Option or SAR, the executor or administrator of the Participant's estate or the disabled Participant shall have the right to exercise the Option or SAR to the extent that the
Option or SAR was exercisable at the date of such death or entitlement to Disability Benefits and the right to exercise the Option or SAR shall terminate upon the earlier of: (a)&nbsp;the expiration
of twelve (12)&nbsp;months from the date of the Participant's death or entitlement to Disability Benefits; or (b)&nbsp;the expiration of the Exercise Term of the particular Option or SAR. Any
Options or SARs held by the Participant which were not exercisable at the date of death or entitlement to Disability Benefits shall immediately terminate. </FONT></P>

<P><FONT SIZE=2><B>3.8&nbsp;&nbsp;&nbsp;Retirement of Participant  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If a Participant's employment with the Company or any Associated Company is terminated by reason of Retirement, all Options or SARs held by the Participant shall
become exercisable on the effective date of Retirement. The right to exercise any such Options or SARs held by the Participant shall terminate upon the earlier of: (i)&nbsp;a period of
thirty-six (36)&nbsp;months from the effective date of Retirement and (ii)&nbsp;the expiration of the Exercise Term of the particular Option or SAR. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>7</FONT></P>

<HR NOSHADE>
<!-- ZEQ.=7,SEQ=10,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2",CHK=630198,FOLIO='7',FILE='DISK020:[04CLG9.04CLG1019]KG1019A.;11',USER='SMAH',CD='26-JAN-2004;23:18' -->
<A NAME="page_kg1019_1_8"> </A>

<P><FONT SIZE=2><B>3.9&nbsp;&nbsp;&nbsp;Termination for Cause  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Where a Participant's employment with the Company or any Associated Company is terminated for cause, any Options or SARs held by the Participant which are
exercisable at the date of such termination for cause shall continue to be exercisable by the Participant until the earlier of: (i)&nbsp;six (6)&nbsp;months from the date of such termination for
cause; and (ii)&nbsp;the expiration of the Exercise Term of the particular Option or SAR. Any Options or SARs held by the Participant which are not exercisable at the date of such termination of
employment shall immediately terminate. </FONT></P>

<P><FONT SIZE=2><B>3.10&nbsp;Other Involuntary Termination of Employment  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Where a Participant's employment with the Company or any Associated Company is terminated by the Company or any Associated Company for any reason other than
cause, any Options or SARs held by the Participant which are exercisable at the date of such involuntary termination of employment shall continue to be exercisable by the Participant until the earlier
of: (i)&nbsp;six (6)&nbsp;months from the date of such involuntary termination; and (ii)&nbsp;the expiration of the Exercise Term of the particular Option or SAR. Any Options or SAR's held by
the Participant which are not exercisable at the date of such termination of employment shall immediately terminate. </FONT></P>

<P><FONT SIZE=2><B>3.11&nbsp;Voluntary Termination of Employment  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Where a Participant voluntarily resigns his or her employment with the Company or any Associated Company, other than by means of Retirement, any Options or SARs
held by the Participant which are exercisable at the date of such voluntary termination of employment shall continue to be exercisable by the Participant until the earlier of: (i)&nbsp;six
(6)&nbsp;months from the date of such voluntary termination; and (ii)&nbsp;the expiration of the Exercise Term of the particular Option or SAR. Any Options or SARs held by the Participant which
are not exercisable at the date of such termination of employment shall immediately terminate. </FONT></P>

<P><FONT SIZE=2><B>3.12&nbsp;Discretion to Permit Exercise  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding the provisions in paragraphs&nbsp;3.7 to&nbsp;3.11 inclusive, the Board may, in its discretion, at any time prior to or following the events
contemplated in such paragraphs, permit the exercise of any or all Options or SARs held by the Participant in the manner and on the terms authorized by the Board. However, in no case shall the Board
authorize the exercise of an Option or SAR pursuant to this paragraph beyond the expiration of the Exercise Term of the particular Option or SAR. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kg1019_article_iv__#151;_limited_appreciation_rights"> </A>
<A NAME="toc_kg1019_4"> </A>
<BR></FONT><FONT SIZE=2><B>ARTICLE IV&nbsp;&#151;&nbsp;LIMITED APPRECIATION RIGHTS    <BR>    </B></FONT></P>

<P><FONT SIZE=2><B>4.1&nbsp;&nbsp;&nbsp;Award of LARs  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subject to the provisions of this Plan, including, without limitation, Appendix&nbsp;"B" hereto&nbsp;and such other terms and conditions as the Board may
prescribe, the Board may award LARs to any Participant. The specific terms and conditions governing awards of LARs are set forth in Appendix&nbsp;"B" to&nbsp;this Plan. </FONT></P>

<P><FONT SIZE=2><B>4.2&nbsp;&nbsp;&nbsp;Adjustment of LARs  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;After giving effect to the Third Stock Split referred to in subparagraph&nbsp;2.6(a), the number of issued and outstanding LARs was adjusted by resolution of
the Board passed on January&nbsp;25, 2002 by doubling the amount of LARs so issued and outstanding under each Award Agreement in respect of such LARs, such that after giving effect to such
adjustment and corresponding adjustment to the number of Related Options, each Related Option continues to be associated with one LAR. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>8</FONT></P>

<HR NOSHADE>
<!-- ZEQ.=8,SEQ=11,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2",CHK=369984,FOLIO='8',FILE='DISK020:[04CLG9.04CLG1019]KG1019A.;11',USER='SMAH',CD='26-JAN-2004;23:18' -->
<A NAME="page_kg1019_1_9"> </A>
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kg1019_article_v__#151;_other_share-based_awards"> </A>
<A NAME="toc_kg1019_5"> </A>
<BR></FONT><FONT SIZE=2><B>ARTICLE V&nbsp;&#151;&nbsp;OTHER SHARE-BASED AWARDS    <BR>    </B></FONT></P>


<P><FONT SIZE=2><B>5.1&nbsp;&nbsp;&nbsp;Other Share-Based Awards under the Plan  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subject to the provisions of this Plan and such other terms and conditions as the Board may prescribe, the Board may Award to any Participant other share-based
awards, including, without limitation, bonus Shares, Performance Units and Performance Shares as described in Appendix&nbsp;"A" and&nbsp;such other awards involving the issuance or possible
issuance of Shares as the Board may consider appropriate from time to time (collectively the "Other Share-Based Awards"). </FONT></P>


<P><FONT SIZE=2><B>5.2&nbsp;&nbsp;&nbsp;Consideration for Other Share-Based Awards  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subject to Appendix&nbsp;"A" and&nbsp;the provisions of the Plan, the Board may determine the consideration which shall be paid or given for Shares acquired
pursuant to the Other Share-Based Awards. Such consideration may consist entirely of previous services given to the Company or its Associated Companies by the Participant. </FONT></P>

<P><FONT SIZE=2><B>5.3&nbsp;&nbsp;&nbsp;Payment of Consideration  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subject to the provisions of this Plan, the consideration for any other Share-Based Awards granted pursuant to the Plan shall be fully paid in cash or past
services by the Participant at the time of the grant. No Shares shall be issued or transferred until full cash or past service payment has been received therefor. As soon as practicable, after the
receipt of any full payment, the Company shall deliver to the Participant, a certificate or certificates representing the acquired Shares. </FONT></P>

<P><FONT SIZE=2><B>5.4&nbsp;&nbsp;&nbsp;Maximum Number of Shares Issuable for Non-Cash Consideration  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The aggregate number of Shares which may be issued solely for non-cash consideration (such as past services) under this Article&nbsp;V shall not
exceed 6,000,000 Shares, after giving effect to the Third Stock Split (See note&nbsp;1). </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kg1019_article_vi__#151;_non-discreti__art02416"> </A>
<A NAME="toc_kg1019_6"> </A>
<BR></FONT><FONT SIZE=2><B>ARTICLE VI&nbsp;&#151;&nbsp;NON-DISCRETIONARY AWARDS TO NON-EMPLOYEE DIRECTORS    <BR>    </B></FONT></P>

<P><FONT SIZE=2><B>6.1&nbsp;&nbsp;&nbsp;General  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subject to the provisions of this Plan, including, without limitation, Appendix&nbsp;"C" hereto, all Non-Employee Directors shall receive Options
and LARs on the basis set forth in Appendix&nbsp;"C" to&nbsp;this Plan. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kg1019_article_vii__#151;_issuance_of__art02393"> </A>
<A NAME="toc_kg1019_7"> </A>
<BR></FONT><FONT SIZE=2><B>ARTICLE VII&nbsp;&#151;&nbsp;ISSUANCE OF SHARES ON ACCOUNT OF DIRECTORS' FEES    <BR>    </B></FONT></P>

<P><FONT SIZE=2><B>7.1&nbsp;&nbsp;&nbsp;General  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subject to the provisions of this Plan, including without limitation, Appendix&nbsp;"D" hereto, Directors of the Company shall be issued Shares in lieu of cash
on account of a specified percentage of the Director's Annual Retainer on the basis set forth in Appendix&nbsp;"D" to&nbsp;this Plan. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>9</FONT></P>

<HR NOSHADE>
<!-- ZEQ.=9,SEQ=12,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2",CHK=76639,FOLIO='9',FILE='DISK020:[04CLG9.04CLG1019]KG1019A.;11',USER='SMAH',CD='26-JAN-2004;23:18' -->
<A NAME="page_kg1019_1_10"> </A>
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kg1019_article_viii__#151;_awards_to_other_employees"> </A>
<A NAME="toc_kg1019_8"> </A>
<BR></FONT><FONT SIZE=2><B>ARTICLE VIII&nbsp;&#151;&nbsp;AWARDS TO OTHER EMPLOYEES    <BR>    </B></FONT></P>


<P><FONT SIZE=2><B>8.1&nbsp;&nbsp;&nbsp;Awards to Other Employees  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding the provisions of this Plan or the Appendices hereto, the Board may, in its discretion, grant Options and Other Share Based Awards provided for in
this Plan from time to time to employees of the Company or an Associated Company who are not otherwise Participants in the Plan, all on such terms and conditions as the Board may prescribe at the time
of such Award. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kg1019_article_ix__#151;_reorganization_of_the_company"> </A>
<A NAME="toc_kg1019_9"> </A>
<BR></FONT><FONT SIZE=2><B>ARTICLE IX&nbsp;&#151;&nbsp;REORGANIZATION OF THE COMPANY    <BR>    </B></FONT></P>

<P><FONT SIZE=2><B>9.1&nbsp;&nbsp;&nbsp;General  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The existence of any Awards shall not affect in any way the right or power of the Company or its shareholders to make or authorize any adjustment,
recapitalization, reorganization or any other change in the Company's capital structure or its business, or any amalgamation, combination, merger or consolidation involving the Company or to create or
issue any bonds, debentures, shares or other securities of the Company or the rights and conditions attaching thereto or to effect the dissolution or liquidation of the Company or any sale or transfer
of all or any part of its assets or business, or any other corporate act or proceeding, whether of similar character or otherwise. </FONT></P>

<P><FONT SIZE=2><B>9.2&nbsp;&nbsp;&nbsp;Reorganization of Company's Capital  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Should the Company effect a subdivision<SUP>3</SUP> or consolidation of Shares or any similar capital reorganization or a payment of a stock dividend (other
than a stock dividend which is in lieu of a cash dividend), or should any other change be made in the capitalization of the Company which, in the opinion of the Board, would warrant the replacement of
any existing Awards in order to adjust (i)&nbsp;the number of Shares which may be acquired on the exercise of any outstanding Awards, (ii)&nbsp;the Exercise Price of any outstanding Awards, or
(iii)&nbsp;the number of SARs and/or LARs held by Participants, in order to preserve proportionately the rights and obligations of Participants, the Board shall authorize such steps to be taken as
may be equitable and appropriate to that end. Notwithstanding anything hereinabove, a decision of the Board in respect of any and all matters falling within the scope of this paragraph or
paragraph&nbsp;9.3 shall be final and without recourse on the part of any Participant and his or her heirs or legal representatives. </FONT></P>

<P><FONT SIZE=2><B>9.3&nbsp;&nbsp;&nbsp;Other Events Affecting the Company  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the event of an amalgamation, combination, merger or other reorganization involving the Company, by exchange of Shares, by sale or lease of assets, or
otherwise, which in the opinion of the Board warrants the replacement of any existing Awards in order to adjust (i)&nbsp;the number of Shares which may be acquired on the exercise of any outstanding
Awards, (ii)&nbsp;the Exercise Price of any outstanding Awards, or (iii)&nbsp;the number of SARs and/or LARs held by Participants, in order to preserve proportionately the rights and obligations
of Participants, the Board shall authorize such steps to be taken as may be equitable and appropriate to that end. </FONT></P>

<HR NOSHADE ALIGN="LEFT" WIDTH="60">
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=1>3</FONT></DT><DD><FONT SIZE=1>By
resolution of the Board passed on January&nbsp;25, 2002, the number of outstanding unexercised Options under the Plan doubled, the number of issued and outstanding LARs under the
Plan doubled (such that each LAR continued to be associated with an Option to purchase one Share), and the exercise price of all outstanding unexercised Options was halved, as of the effective time of
the Third Stock Split (see note&nbsp;1). </FONT></DD></DL>
<P ALIGN="CENTER"><FONT SIZE=2>10</FONT></P>

<HR NOSHADE>
<!-- ZEQ.=10,SEQ=13,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2",CHK=696914,FOLIO='10',FILE='DISK020:[04CLG9.04CLG1019]KG1019A.;11',USER='SMAH',CD='26-JAN-2004;23:18' -->
<A NAME="page_kg1019_1_11"> </A>

<P><FONT SIZE=2><B>9.4&nbsp;&nbsp;&nbsp;Immediate Exercise of Awards  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Where the Board determines that the steps provided for in paragraphs&nbsp;9.2 and&nbsp;9.3 would not preserve proportionately the rights and obligations of
Participants in the circumstances or otherwise determines that it is appropriate, the Board may permit the immediate exercise of any outstanding Awards which are not otherwise exercisable. In
addition, if a Change of Control should occur at any time, any Award that is not by its terms then exercisable shall be deemed to have become exercisable immediately prior to such Change of Control. </FONT></P>

<P><FONT SIZE=2><B>9.5&nbsp;&nbsp;&nbsp;Issue by Company of Additional Shares  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Except as expressly provided in this Article&nbsp;IX, the issue by the Company of shares of any class, or securities convertible into shares of any class, for
money, services or property either upon direct sale or upon the exercise of rights or warrants to subscribe therefor, or upon conversion of Shares or obligations of the Company convertible into such
shares or securities, shall not affect, and no adjustment by reason thereof shall be made with respect to (i)&nbsp;the number of Shares which may be acquired on the exercise of any outstanding
Awards, (ii)&nbsp;the Exercise Price of any outstanding Awards, or (iii)&nbsp;the number of SARs and/or LARs held by Participants. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kg1019_article_x__#151;_miscellaneous_provisions"> </A>
<A NAME="toc_kg1019_10"> </A>
<BR></FONT><FONT SIZE=2><B>ARTICLE X&nbsp;&#151;&nbsp;MISCELLANEOUS PROVISIONS    <BR>    </B></FONT></P>


<P><FONT SIZE=2><B>10.1&nbsp;Legal Requirement  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company shall not be obligated to grant any Awards, issue any Shares or other securities, make any payments or take any other action if, in the opinion of the
Board exercising its discretion, such action would constitute a violation by a Participant or the Company of any provision of any applicable valid statutory or regulatory enactment of any government
or government agency. </FONT></P>

<P><FONT SIZE=2><B>10.2&nbsp;Rights of Participant  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No Participant shall have any claim or right to be granted an Option, SAR, LAR or any other Award (including, without limitation, an Award in substitution for any
Option, SAR, LAR or other Award that has expired pursuant to the terms of the Plan), and the granting of any Option, SAR, LAR or other Award shall not be construed as giving a Participant a right to
remain in the employ of the Company. No Participant shall have any rights as a shareholder of the Company in respect of Shares issuable on the exercise of rights to acquire Shares under any Award
until the allotment and issuance to the Participant of certificates representing such Shares. </FONT></P>

<P><FONT SIZE=2><B>10.3&nbsp;Amendment or Discontinuance  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subject to receipt of any necessary regulatory or other approval, the Board may, at any time or from time to time, amend, suspend or terminate the Plan or any
provisions thereof in such respects as it, in its discretion, may determine appropriate provided, however, that no amendment, suspension or termination of the Plan shall, without the consent of any
Participant or the representatives of his or her estate, as applicable, alter or impair any rights or obligations arising from any Award previously granted to a Participant under the Plan. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>11</FONT></P>

<HR NOSHADE>
<!-- ZEQ.=11,SEQ=14,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2",CHK=513873,FOLIO='11',FILE='DISK020:[04CLG9.04CLG1019]KG1019A.;11',USER='SMAH',CD='26-JAN-2004;23:18' -->
<A NAME="page_kg1019_1_12"> </A>

<P><FONT SIZE=2><B>10.4&nbsp;Indemnification  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Every Director shall at all times be indemnified and saved harmless by the Company from and against all costs, charges and expenses whatsoever including any
income tax liability arising from any such indemnification, which such Director may sustain or incur by reason of any action, suit or proceeding, proceeded or threatened against the Director,
otherwise than by the Company, for or in respect of any act done or omitted by the Director in respect of the Plan, such costs, charges and expenses to include any amount paid to settle such action,
suit or proceeding or in satisfaction of any judgement rendered therein. </FONT></P>


<P><FONT SIZE=2><B>10.5&nbsp;Effective Dates  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Plan, as amended and restated, shall become effective on January&nbsp;26, 1995, subject to receipt of the approval of the shareholders of the Company in
respect of the amendments reflected in paragraph&nbsp;2.6(a), Articles&nbsp;IV, VI and VII, and Appendices&nbsp;"B", "C" and "D" of the Plan at the next meeting of shareholders of the Company;
provided that the amendments reflected in paragraph&nbsp;3.3 of this Plan shall not become effective until after the next meeting of shareholders of the Company and the provisions of
Articles&nbsp;VI and&nbsp;VII and Appendices&nbsp;"C" and&nbsp;"D" of the Plan shall not become effective without further approval of the Board. </FONT></P>


<P><FONT SIZE=2><B>10.6&nbsp;Application to Existing Awards  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Plan, in its amended and restated form, but excluding the amendments reflected in paragraph&nbsp;3.3 of the Plan, shall govern all outstanding Options
granted under the Suncor Energy&nbsp;Inc. Executive Stock Plan prior to its amendment and restatement as at January&nbsp;26, 1995 and all outstanding LARs granted under the Suncor
Energy&nbsp;Inc. Limited Appreciation Rights Plan For Non-U.S.&nbsp;Reporting Insiders or under the Suncor Energy&nbsp;Inc. Special Limited Appreciation Rights Plan For
U.S.&nbsp;Reporting Insiders, and any Award Agreement relating to such Options or LARs is deemed, subject to any requisite consents or approvals, to be amended and restated to provide that of the
Plan, such Options and LARs are governed by, and have terms consistent with the Plan in its amended and restated form, excluding the amendments reflected in paragraph&nbsp;3.3. </FONT></P>

<P><FONT SIZE=2><B>10.7&nbsp;Governing Law  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Plan is created under and shall be governed, construed and administered in accordance with the laws of the Province of Alberta and the laws of Canada as
applicable therein. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>12</FONT></P>

<HR NOSHADE>
<!-- ZEQ.=12,SEQ=15,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2",CHK=297700,FOLIO='12',FILE='DISK020:[04CLG9.04CLG1019]KG1019A.;11',USER='SMAH',CD='26-JAN-2004;23:18' -->
<BR>
<!-- THIS IS THE END OF A COMPOSITION COMPONENT -->
<!-- TOC_END -->
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ki1019_appendix__a___#151;_performance_awards"> </A>
<A NAME="toc_ki1019_1"> </A>
<BR></FONT><FONT SIZE=2><B>APPENDIX "A"&nbsp;&#151;&nbsp;PERFORMANCE AWARDS    <BR>    </B></FONT></P>

<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.</FONT></DT><DD><FONT SIZE=2><B>Award of Performance Units:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;The Board may, from time to time, subject to the terms and conditions of the Plan, award to any
Participant any number of Performance Units.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>2.</FONT></DT><DD><FONT SIZE=2><B>Establishment of Performance Accounts:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;At the time of award, the Board or Committee shall establish a Performance Account
for each Participant. Performance Units awarded to a Participant shall be credited to the Participant's Performance Account. At no time shall fractional Performance Units be awarded to, or earned by,
a Participant.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>3.</FONT></DT><DD><FONT SIZE=2><B>Performance Period and Targets:</B></FONT>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(a)</FONT></DT><DD><FONT SIZE=2>The
Performance Period for determination of entitlement to the Performance Units awarded to a Participant shall be of such duration as the Board shall establish at the time of award.
There may be more than one award of Performance Units credited to a Participant at any one time, and Performance Periods may differ.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(b)</FONT></DT><DD><FONT SIZE=2>At
the time of each award of Performance Units, the Board shall establish optimal and minimum performance targets to be achieved by the Participant within the Performance Period. The
factors to be considered in establishing such performance targets shall be determined by the Board using such measures of the performance of the Company over the Performance Period as the Board in its
discretion shall approve.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(c)</FONT></DT><DD><FONT SIZE=2>Attainment
of the optimal performance target in respect of a Performance Period shall earn the Participant 100% of the awarded Performance Units. Failure to meet the minimum
performance target will earn no Performance Units.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(d)</FONT></DT><DD><FONT SIZE=2>Should
the Participant exceed the optimal performance target, the Board may in its discretion determine that a Participant has earned in excess of 100% of the awarded Performance
Units.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(e)</FONT></DT><DD><FONT SIZE=2>If
the Participant equals or exceeds the minimum performance target but does not achieve the optimal performance target then the Board in its discretion may determine that a
Participant has earned such percentage of the awarded Performance Units as the Board sees fit in the circumstances.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(f)</FONT></DT><DD><FONT SIZE=2>Any
unearned Performance Units which remain in a Participant's Performance Account after the determinations in subparagraphs&nbsp;3(d) and&nbsp;(e) shall be deleted from the
Performance Account by the Company.
<BR><BR></FONT></DD></DL>
</DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>4.</FONT></DT><DD><FONT SIZE=2><B>Rights and Benefits During Performance Period:</B></FONT>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(a)</FONT></DT><DD><FONT SIZE=2>Under
no circumstances shall Performance Units be considered Shares, nor shall Performance Units entitle any Participant to the exercise of voting rights, the receipt of dividends or
the exercise of any other rights attaching to the ownership of Shares in the Company.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(b)</FONT></DT><DD><FONT SIZE=2>In
no event may the rights or interest of a Participant under the Plan be assigned, encumbered or transferred until such time as a Performance Share is issued in accordance with
Paragraph&nbsp;5 except to the extent that rights may pass to the Participant's estate upon the death of the Participant pursuant to the terms of this Plan.
<BR><BR></FONT></DD></DL>
</DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>5.</FONT></DT><DD><FONT SIZE=2><B>Forms of Payment:</B></FONT>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(a)</FONT></DT><DD><FONT SIZE=2>Payment
in respect of Performance Units earned by a Participant pursuant to paragraph&nbsp;3 shall be made in the form of Performance Shares issued to the Participant or to the
Participant's order as soon as practicable thereafter. </FONT></DD></DL>
</DD></DL>
<HR NOSHADE>
<!-- ZEQ.=1,SEQ=16,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2",CHK=944011,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]KI1019A.;4',USER='SMAH',CD='26-JAN-2004;22:51' -->
<A NAME="page_ki1019_1_2"> </A>
<UL>
<UL>
</UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(b)</FONT></DT><DD><FONT SIZE=2>The
number of Performance Shares to be issued shall be equal to the whole number of Performance Units which the Participant has earned in relation to his or her performance targets.
Where, under subparagraphs&nbsp;3(d) or&nbsp;(e), the determination of the number of Performance Units earned would result in the issue of a fractional Performance Share, the number of Performance
Units earned shall be rounded down to the next whole number of Performance Units. No fractional Performance Shares shall be issued nor shall cash be paid at any time in lieu of any such fractional
interest. Any earned fractional Performance Unit which, together with other earned fractional interests, form&nbsp;a whole Performance Unit, shall be issued as a whole Performance Share as part of
the balance of the Performance Shares to be issued under this paragraph. Any earned fractional Performance Units remaining in a Participant's Performance Account shall be deleted by the Company after
the issuance of Performance Shares pursuant to this paragraph.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(c)</FONT></DT><DD><FONT SIZE=2>Performance
Shares issued under the Plan shall be considered fully paid in consideration of past service that is no less in value than the fair equivalent of the money the Company
would have received if the Shares had been issued for money.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(d)</FONT></DT><DD><FONT SIZE=2>Any
obligation of the Company to issue Performance Shares in accordance with the terms of this Plan is subject to compliance with the laws, rules, and regulations of all public
agencies and authorities applicable to the issuance and distribution of such Shares and to the listing of such Shares on any stock exchange on which any of the Shares of the Company may be listed.
Each Participant will agree, as a condition to becoming entitled to receive Performance Shares under this Plan, to comply with all such laws, rules and regulations and to furnish the Company with all
information and undertakings as may be required to permit compliance with such laws, rules and regulations.
<BR><BR></FONT></DD></DL>
</UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>6.</FONT></DT><DD><FONT SIZE=2><B>Significant Events:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;If, during the course of the Performance Period, there shall occur a significant event or events as
determined by the Board, including, but not limited to, a reorganization of the Company, which the Board expects will have or believes has had a substantial effect on the attainment of the performance
targets during such period, the Board or Committee may revise such targets accordingly.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>7.</FONT></DT><DD><FONT SIZE=2><B>Termination of Employment:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;In the event the Participant ceases to be an employee of the Company or an Associated Company
before the end of any Performance Period, upon his or her death, Retirement or entitlement to Disability Benefits which occurs before the end of any Performance Period, the Board, taking into
consideration the performance of such Participant and the performance of the Company over the Performance Period, may authorize payment of all or a portion of the Performance Award to such Participant
(or such Participant's estate) which would have been paid to the Participant had such Participant continued as an employee to the end of the Performance Period and attained at least the minimum
performance target. In the event a Participant ceases to be an employee of the Company or an Associated Company for any other reason including without limitation termination of employment by the
Participant, or by the Company or Associated Company with or without just cause, all Performance Units awarded shall be forfeited as of the date of such termination of employment.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>8.</FONT></DT><DD><FONT SIZE=2><B>Miscellaneous:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;The Board may adopt and apply rules that, in its opinion, will ensure that the Company and its Associated
Companies will be able to comply with the applicable provisions of any federal, provincial or local law relating to the withholding of tax, including on the amount, if any, includable in the income of
a Participant. </FONT></DD></DL>
<P ALIGN="CENTER"><FONT SIZE=2>2</FONT></P>

<HR NOSHADE>
<!-- ZEQ.=2,SEQ=17,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2",CHK=132568,FOLIO='2',FILE='DISK020:[04CLG9.04CLG1019]KI1019A.;4',USER='SMAH',CD='26-JAN-2004;22:51' -->
<!-- THIS IS THE END OF A COMPOSITION COMPONENT -->
<!-- TOC_END -->
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kk1019_appendix__b___#151;_lim__kk101924"> </A>
<A NAME="toc_kk1019_1"> </A>
<BR></FONT><FONT SIZE=2><B>APPENDIX "B"&nbsp;&#151;&nbsp;LIMITED APPRECIATION RIGHTS AWARDS    <BR>    </B></FONT></P>

<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.</FONT></DT><DD><FONT SIZE=2><B>Purpose:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;The purpose of the award of a Limited Appreciation Right ("LAR") is to provide Participants with incentive to
maximize the value of the Shares during a period when the Company is subject to a Change of Control Transaction. In particular, the award of a LAR will provide designated Participants with the
opportunity to realize the value inherent in their holdings of Options as a result of a Change in Control Transaction without having to exercise their Options.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>2.</FONT></DT><DD><FONT SIZE=2><B>Granting of LARs:</B></FONT>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(a)</FONT></DT><DD><FONT SIZE=2>A
LAR may be granted to Participants at any time and from time to time in the discretion of the Board.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(b)</FONT></DT><DD><FONT SIZE=2>A
LAR granted to a Participant shall confer upon such Participant a collateral right and entitlement in respect of each and every oustanding Option (a "Related Option") held by the
Participant during the period from the date of grant of the LAR to the date upon which the LAR expires or is otherwise cancelled or terminated, regardless of whether the Related Option is granted
before, concurrently with, or after the date of grant of the LAR. (Amended by resolution of the Board of Directors on November&nbsp;21, 2001).
<BR><BR></FONT></DD></DL>
</DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>3.</FONT></DT><DD><FONT SIZE=2><B>Entitlement Upon Exercise of a LAR:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;A LAR represents the right of the holder thereof, exercisable upon completion of a
Change of Control Transaction, to receive a cash payment from the Company upon surrender of the Related Option equal to the amount, if any, by which:
<BR><BR></FONT>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(a)</FONT></DT><DD><FONT SIZE=2>the
greater of:
<BR><BR></FONT>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(i)</FONT></DT><DD><FONT SIZE=2>the
highest price per Share paid by a person acquiring Shares in the Change of Control Transaction, and
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(ii)</FONT></DT><DD><FONT SIZE=2>the
highest "Daily Trading Price" of the Shares on The Toronto Stock Exchange during the 60&nbsp;day period preceding the date of the Change of Control Transaction
where "Daily Trading Price" means the average of the high and low board lot trading prices of the Shares on any particular day; </FONT></DD></DL>
</DD></DL>
</DD></DL>
<UL>

<P><FONT SIZE=2>exceeds </FONT></P>

<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(b)</FONT></DT><DD><FONT SIZE=2>the
Exercise Price of the Related Option.
<BR><BR></FONT></DD></DL>
</UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>4.</FONT></DT><DD><FONT SIZE=2><B>Manner of Exercise of LARs:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Subject to the provisions hereof and any Award Agreement, a LAR attached to and forming part of
any Related Option may be exercised by means of giving an Exercise Notice addressed to the Company specifying the Related Options in respect of which the LAR is exercised. The exercise of any LAR must
be accompanied by the surrender of the Related Option which will thereupon be cancelled.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>5.</FONT></DT><DD><FONT SIZE=2><B>Exercise Term; Expiry and Cancellation of LARs:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Subject to paragraph&nbsp;6 below, a LAR granted to a Participant
pursuant to the terms of the Plan will be exercisable upon completion of a Change of Control Transaction, provided that the Related Option is, by its terms, then exercisable, and will expire and be
cancelled upon the earlier of (i)&nbsp;the exercise of the Related Option by a Participant (ii)&nbsp;the expiry of the Exercise Term of the Related Option; (iii)the expiry date of the LAR as
designated by the Board at the date of grant thereof; and (iv)&nbsp;the grant to the Participant of a new LAR on substantially the same terms as any existing LAR but with a later stated expiry date.
(Amended by resolution of the Board of Directors on November&nbsp;21, 2001).
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>6.</FONT></DT><DD><FONT SIZE=2><B>Other Events Affecting Exercise of LARs:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;All LARs granted to Participants pursuant to the terms of the Plan shall terminate
and be of no further effect immediately upon the occurrence of any of the following events: </FONT></DD></DL>
<HR NOSHADE>
<!-- ZEQ.=1,SEQ=18,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2",CHK=137026,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]KK1019A.;4',USER='SMAH',CD='26-JAN-2004;22:52' -->
<A NAME="page_kk1019_1_2"> </A>
<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(a)</FONT></DT><DD><FONT SIZE=2>the
Death or entitlement to Disability Benefits of the Participant;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(b)</FONT></DT><DD><FONT SIZE=2>the
Retirement of the Participant;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(c)</FONT></DT><DD><FONT SIZE=2>the
termination of the Participant's employment with the Company, whether with or without cause and whether with or without any or reasonable notice;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(d)</FONT></DT><DD><FONT SIZE=2>the
voluntary termination of his/her employment with the Company by a Participant. </FONT></DD></DL>

<P><FONT SIZE=2>Notwithstanding
the foregoing provisions of this paragraph, upon the occurrence of any of the foregoing events at a time when a LAR is exercisable due to the completion of a Change of Control
Transaction, the LAR shall continue to be exercisable for six months following the effective date of the Change of Control Transaction or until such earlier date as they are cancelled pursuant to
paragraph&nbsp;5; and&nbsp;provided further that the Board, in its discretion, may permit the exercise of any or all LARs held by a Participant in the manner and on the terms authorized by the
Board. (Amended by resolution of the Board of Directors on November&nbsp;21, 2001). </FONT></P>

</UL>
<P ALIGN="CENTER"><FONT SIZE=2>2</FONT></P>

<HR NOSHADE>
<!-- ZEQ.=2,SEQ=19,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2",CHK=776654,FOLIO='2',FILE='DISK020:[04CLG9.04CLG1019]KK1019A.;4',USER='SMAH',CD='26-JAN-2004;22:52' -->
<!-- THIS IS THE END OF A COMPOSITION COMPONENT -->
<!-- TOC_END -->
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="km1019_appendix__c___#151;_non-discre__app02469"> </A>
<A NAME="toc_km1019_1"> </A>
<BR></FONT><FONT SIZE=2><B>APPENDIX "C"&nbsp;&#151;&nbsp;NON-DISCRETIONARY AWARDS TO NON-EMPLOYEE DIRECTORS    <BR>    </B></FONT></P>

<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.</FONT></DT><DD><FONT SIZE=2><B>Types of Awards:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;All Non-Employee Directors shall receive Awards of Options and LARs as provided for in this
Appendix&nbsp;"C", commencing from the date that the provisions of this Appendix&nbsp;"C" become effective as provided in paragraph&nbsp;10.5 of the Plan (the "Effective Date").
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>2.</FONT></DT><DD><FONT SIZE=2><B>Awards of Options:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;All Non-Employee Directors shall receive the following Awards of Options:
<BR><BR></FONT>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(a)</FONT></DT><DD><FONT SIZE=2><B>Initial Grant of Options:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Each Non-Employee Director who is a member of the Board as of the Effective Date and
each Non-Employee Director who is subsequently appointed or elected to the Board for the first time shall be granted Options to purchase 4,000 Shares on the Effective Date or at the first
regularly scheduled Board meeting following such election or appointment as the case may be (the "Initial Grant") (amended by resolution of the Board of Directors, July&nbsp;15, 2003; and
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(b)</FONT></DT><DD><FONT SIZE=2><B>Annual Grants of Options:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Following the Effective Date, on an annual basis, each Non-Employee Director who is
elected at the annual meeting of shareholders of the Company shall be granted Options to purchase 4,000<SUP>4</SUP> Shares at the first regularly scheduled Board meeting following such meeting of
shareholders of the Company (the "Annual Grants") (amended by resolution of the Board of Directors, July&nbsp;15, 2003).
<BR><BR></FONT></DD></DL>
</DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>3.</FONT></DT><DD><FONT SIZE=2><B>Exercise Price of Options:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;The Exercise Price of an Option granted to Non-Employee Directors pursuant to the
Initial Grant and the Annual Grants shall not be less than the Market Value of the Shares determined on the date of granting of the Option.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>4.</FONT></DT><DD><FONT SIZE=2><B>Exercise Term of Options:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;One-third of the Options granted to Non-Employee Directors pursuant to
the Initial Grant and the Annual Grants shall be exercisable on each of the first, second and third anniversaries of the Grant and the Annual Grants, respectively, and shall expire ten
(10)&nbsp;years from the date of grant (amended by resolution of the Board of Directors, July&nbsp;15, 2003).
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>5.</FONT></DT><DD><FONT SIZE=2><B>Manner of Exercise of Options:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Subject to the provisions hereof and any Award Agreement, Options may be exercised by means
of giving an Exercise Notice addressed to the Company.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>6.</FONT></DT><DD><FONT SIZE=2><B>Awards of LARs:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;All Non-Employee Directors shall receive the following Awards of LARs:
<BR><BR></FONT>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(a)</FONT></DT><DD><FONT SIZE=2><B>Initial Grant of LARs</B></FONT><FONT SIZE=2>&nbsp;&#151;&nbsp;At the time of the Initial Grant specified in paragraph&nbsp;2(a)
above, each Non-Employee Director shall receive one LAR in respect of each Option granted pursuant to the Initial Grant; and
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(b)</FONT></DT><DD><FONT SIZE=2><B>Annual LARs Grants</B></FONT><FONT SIZE=2>&nbsp;&#151;&nbsp;At the time of each of the Annual Grants specified in paragraph&nbsp;2(b)
above, each Non-Employee Director shall receive one LAR for each Option received pursuant to such Annual Grants.
<BR><BR></FONT></DD></DL>
</DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>7.</FONT></DT><DD><FONT SIZE=2><B>Amendments:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Subject to any applicable regulatory or other approval requirements, the Board may at any time amend any of the
provisions of this Appendix&nbsp;"C", including, without limitation, the number of Options and/or LARs awarded to Non-Employee Directors pursuant to paragraphs&nbsp;2(b)
and/or&nbsp;6(b) above, or may terminate the operation of such provisions, provided that, in no event shall the Board amend the provisions of this Appendix&nbsp;"C" that relate to Awards of
Options and/or LARs to Non-Employee Directors more than once every six (6)&nbsp;months.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>8.</FONT></DT><DD><FONT SIZE=2><B>Cessation of Directorship:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;In the event that a Non-Employee Director ceases to be a Director of the Company for
any reason whatsoever, then all Options held by the Non-Employee Director shall continue to be exercisable until the earlier of: (i)&nbsp;thirty-six (36)&nbsp;months from
the date on which the Non-Employee Director ceased to be a director of the Company and (ii)&nbsp;the expiration of the Exercise Term of the particular Option, but all LARs held by the
Non-Employee Director shall terminate and be of no further effect immediately upon the occurrence of such event. </FONT></DD></DL>
<HR NOSHADE ALIGN="LEFT" WIDTH="60">
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=1>4</FONT></DT><DD><FONT SIZE=1>Adjusted
 to reflect the Third Stock Split (see note&nbsp;1). </FONT></DD></DL>
<HR NOSHADE>
<!-- ZEQ.=1,SEQ=20,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2",CHK=629161,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]KM1019A.;4',USER='SMAH',CD='26-JAN-2004;22:58' -->
<A NAME="page_km1019_1_2"> </A>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>9.</FONT></DT><DD><FONT SIZE=2><B>Application of Plan:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Except as otherwise specifically provided for, or where inconsistent with, the provisions of this
Appendix&nbsp;"C", the applicable provisions of the Plan shall also apply to the Options and LARs granted to Non-Employee Directors hereunder. </FONT></DD></DL>
<P ALIGN="CENTER"><FONT SIZE=2>2</FONT></P>

<HR NOSHADE>
<!-- ZEQ.=2,SEQ=21,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2",CHK=32083,FOLIO='2',FILE='DISK020:[04CLG9.04CLG1019]KM1019A.;4',USER='SMAH',CD='26-JAN-2004;22:58' -->
<!-- THIS IS THE END OF A COMPOSITION COMPONENT -->
<!-- TOC_END -->
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ko1019_appendix__d___#151;_issuance_o__app02407"> </A>
<A NAME="toc_ko1019_1"> </A>
<BR></FONT><FONT SIZE=2><B>APPENDIX "D"&nbsp;&#151;&nbsp;ISSUANCE OF SHARES ON ACCOUNT OF DIRECTORS' FEES    <BR>    </B></FONT></P>

<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.</FONT></DT><DD><FONT SIZE=2><B>Issuance of Shares on Account of Directors' Fees:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Commencing in the year in respect of which the provisions of this
Appendix&nbsp;"D" become effective as provided in paragraph&nbsp;10.5 of the Plan and in each year thereafter, each Director of the Company shall receive Shares on account of a specified
percentage (the "Specified Percentage") of the amount of the Director's Annual Retainer, if any, payable to such Director (the "Annual Share Payment"), such Specified Percentage to be determined by
the Board at the time that it approves the effectiveness of Article&nbsp;VII and&nbsp;this Appendix&nbsp;"D" as provided in paragraph&nbsp;10.5 of the Plan.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>2.</FONT></DT><DD><FONT SIZE=2><B>Aggregate Number of Shares Issued in Respect of Annual Share Payment:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;The aggregate number of Shares issuable to Directors
in respect of any Annual Share Payment shall be equal to the Specified Percentage of the amount of the Director's Annual Retainer, divided by the Market Value of a Share determined on the date of the
initial issuance of Shares in respect of such Annual Share Payment.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>3.</FONT></DT><DD><FONT SIZE=2><B>Fractional Shares:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;In no event shall fractional Shares be issued to Directors in respect of the Annual Share Payment. If it
is determined in paragraph&nbsp;2 above that the Annual Share Payment would result in the issuance of a fractional Share, the aggregate number of Shares issuable in respect of the Annual Share
Payment shall be rounded down to the nearest whole number of Shares and a corresponding increase shall be made to the balance of the Director's Annual Retainer owing to such Director.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>4.</FONT></DT><DD><FONT SIZE=2><B>Timing of Annual Share Payment:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Directors shall receive Shares in respect of the Annual Share Payment, on a pro&nbsp;rata
basis with the payment of the balance of the Director's Annual Retainer, at such time or times as such balance of the Director's Annual Retainer is payable.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>5.</FONT></DT><DD><FONT SIZE=2><B>Amendments:</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Subject to any applicable regulatory or other approval requirements, the Board may at any time amend any of the
provisions of this Appendix&nbsp;"D", including, without limitation, the Specified Percentage, or may terminate the operation of such provisions, provided that, in no event shall the Board amend the
provisions of this Appendix&nbsp;"D" that relate to the Annual Share Payment more than once every six (6)&nbsp;months. </FONT></DD></DL>
<HR NOSHADE>
<!-- ZEQ.=1,SEQ=22,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2",CHK=956532,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]KO1019A.;3',USER='SMAH',CD='26-JAN-2004;22:54' -->
<!-- THIS IS THE END OF A COMPOSITION COMPONENT -->
<BR>
<P><br><A NAME="04CLG1019_2">QuickLinks</A><br></P><!-- TOC_BEGIN -->
<UL>
<FONT SIZE=2><A HREF="#toc_kc1019_1">EXHIBIT 4</A></FONT><BR>
</UL>
<FONT SIZE=2><A HREF="#toc_kc1019_2">SUNCOR ENERGY INC. EXECUTIVE STOCK PLAN</A></FONT><BR>
<!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_ke1019_1">TABLE OF CONTENTS</A></FONT><BR>
<!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_kg1019_1">ARTICLE I &#151; DEFINITIONS</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_kg1019_2">ARTICLE II &#151; GENERAL</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_kg1019_3">ARTICLE III &#151; SHARE OPTIONS AND SHARE APPRECIATION RIGHTS</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_kg1019_4">ARTICLE IV &#151; LIMITED APPRECIATION RIGHTS</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_kg1019_5">ARTICLE V &#151; OTHER SHARE-BASED AWARDS</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_kg1019_6">ARTICLE VI &#151; NON-DISCRETIONARY AWARDS TO NON-EMPLOYEE DIRECTORS</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_kg1019_7">ARTICLE VII &#151; ISSUANCE OF SHARES ON ACCOUNT OF DIRECTORS' FEES</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_kg1019_8">ARTICLE VIII &#151; AWARDS TO OTHER EMPLOYEES</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_kg1019_9">ARTICLE IX &#151; REORGANIZATION OF THE COMPANY</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_kg1019_10">ARTICLE X &#151; MISCELLANEOUS PROVISIONS</A></FONT><BR>

<!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_ki1019_1">APPENDIX "A" &#151; PERFORMANCE AWARDS</A></FONT><BR>
<!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_kk1019_1">APPENDIX "B" &#151; LIMITED APPRECIATION RIGHTS AWARDS</A></FONT><BR>
<!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_km1019_1">APPENDIX "C" &#151; NON-DISCRETIONARY AWARDS TO NON-EMPLOYEE DIRECTORS</A></FONT><BR>
<!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_ko1019_1">APPENDIX "D" &#151; ISSUANCE OF SHARES ON ACCOUNT OF DIRECTORS' FEES</A></FONT><BR>
<!-- SEQ=,FILE='QUICKLINK',USER=MQUINLI,SEQ=,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="2" -->
<!-- TOCEXISTFLAG -->
</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>4
<FILENAME>a2127338zex-5.htm
<DESCRIPTION>EXHIBIT 5
<TEXT>
<HTML>
<HEAD>

</HEAD>
<BODY BGCOLOR="#FFFFFF" LINK=BLUE  VLINK=PURPLE>
<BR>
<FONT SIZE=3 ><A HREF="#04CLG1019_3">QuickLinks</A></FONT>
<font size=3> -- Click here to rapidly navigate through this document</font>
<!-- TOC_END -->
<P ALIGN="RIGHT"><FONT SIZE=2><A
NAME="ks1019_exhibit_5"> </A>
<A NAME="toc_ks1019_1"> </A>
<BR></FONT><FONT SIZE=2><B>EXHIBIT 5    <BR>    </B></FONT></P>

<P><FONT SIZE=2>January&nbsp;23,
2004 </FONT></P>

<P><FONT SIZE=2>SECURITIES
AND EXCHANGE COMMISSION<BR>
450 Fifth Street N.W.<BR>
Judiciary Plaza<BR>
Washington, DC<BR>
USA 20546 </FONT></P>

<P><FONT SIZE=2>Dear
Sir: </FONT></P>

<P><FONT SIZE=2>Re:
Suncor Energy&nbsp;Inc.&nbsp;&#151;&nbsp;Form&nbsp;S-8 Registration Statement </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I
am Vice President, Associate General Counsel and Corporate Secretary with Suncor Energy&nbsp;Inc. (the "Corporation"). This opinion is given in connection with the Corporation's
Form&nbsp;S-8 to&nbsp;be filed with the United&nbsp;States Securities and Exchange Commission on or about January&nbsp;27, 2004 (the "Registration Statement") relating to the
issuance by the Corporation of up to 600,000 common shares ("Common Shares") of the Corporation, issuable in connection with options (the "Options") granted pursuant to the Suncor Energy&nbsp;Inc.
Executive Stock Plan (the "ESP") in the manner set forth in the Registration Statement. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In
giving this opinion, I have reviewed and examined such corporate proceedings and other documents, have considered such matters of law and made such inquiries of officers of the
Corporation as I have considered appropriate and necessary in order to enable me to give the opinion expressed herein. As to certain matters of fact which have not been independently established, I
have relied upon certificates of public officials. For the purposes of this opinion, I have assumed the genuineness of all signatures, the authenticity of all documents reviewed, and the conformity to
the originals of all documents reviewed and which are conformed, facsimile or photostat copies thereof. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based
upon the foregoing, I am of the opinion that: </FONT></P>

<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.</FONT></DT><DD><FONT SIZE=2>The
Corporation has allotted and reserved the Common Shares to be issued and sold upon the exercise of the Options.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>2.</FONT></DT><DD><FONT SIZE=2>Upon
the exercise of the Options and receipt by Suncor of payment in full for the Common Shares, such Common Shares when sold as contemplated by the ESP will be duly and validly issued
as fully paid and non-assessable. </FONT></DD></DL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
opinions expressed herein relate only to the laws of the Province of Alberta and the federal laws of Canada applicable therein. This opinion is effective as of the date hereof and
you shall have the right to rely on this opinion only in connection with the registration of the Common Shares. No person other than the addressee hereof shall have the right to rely on this opinion
for any purpose whatever without my prior written consent. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I
hereby consent to the use of this opinion as an Exhibit to the Registration Statement and to the references to my name in this Registration Statement. </FONT></P>

<P><FONT SIZE=2>Yours
truly, </FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD COLSPAN=3><FONT SIZE=2>SUNCOR ENERGY INC.</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="59%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="4%"><BR><FONT SIZE=2>By:</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="33%" ALIGN="CENTER"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>JANICE B. ODEGAARD</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Janice B. Odegaard<BR></FONT> <FONT SIZE=2><I>Vice President, Associate General<BR>
Counsel and Corporate Secretary</I></FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="59%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<HR NOSHADE>
<!-- ZEQ.=1,SEQ=1,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="3",CHK=31866,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]KS1019A.;3',USER='SMAH',CD='26-JAN-2004;23:00' -->
<!-- THIS IS THE END OF A COMPOSITION COMPONENT -->
<BR>
<P><br><A NAME="04CLG1019_3">QuickLinks</A><br></P><!-- TOC_BEGIN -->
<UL>
<FONT SIZE=2><A HREF="#toc_ks1019_1">EXHIBIT 5</A></FONT><BR>
</UL>
<!-- SEQ=,FILE='QUICKLINK',USER=MQUINLI,SEQ=,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="3" -->
<!-- TOCEXISTFLAG -->
</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>5
<FILENAME>a2127338zex-23_1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<HTML>
<HEAD>

</HEAD>
<BODY BGCOLOR="#FFFFFF" LINK=BLUE  VLINK=PURPLE>
<BR>
<FONT SIZE=3 ><A HREF="#04CLG1019_4">QuickLinks</A></FONT>
<font size=3> -- Click here to rapidly navigate through this document</font>
<!-- TOC_END -->
<P ALIGN="RIGHT"><FONT SIZE=2><A
NAME="kw1019_exhibit_23.1"> </A>
<A NAME="toc_kw1019_1"> </A>
<BR></FONT><FONT SIZE=2><B>EXHIBIT 23.1    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT> <FONT SIZE=2><B>
<IMG SRC="g525589.jpg" ALT="LOGO" WIDTH="384" HEIGHT="48">
  </B></FONT></P>

<HR NOSHADE>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="74%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="24%"><FONT SIZE=1><B>PricewaterhouseCoopers LLP<BR>
Chartered Accountants<BR> </B></FONT><FONT SIZE=1>111 5th Avenue SW, Suite 3100<BR>
Calgary, Alberta<BR>
Canada T2P 5L3<BR>
Telephone +1 (403) 509 7500<BR>
Facsimile +1 (403) 781 1825</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->


<P><FONT SIZE=3><B>Consent of Independent Accountants  </B></FONT></P>

<P><FONT SIZE=2>We hereby consent to the incorporation by reference in this Registration Statement of Suncor Energy&nbsp;Inc. (the "Company") on Form&nbsp;S-8
dated January&nbsp;23, 2004, of our report dated January&nbsp;17, 2003 relating the consolidated balance sheets as at December&nbsp;31, 2002 and 2001 and the consolidated statements of earnings,
cash flows and changes in shareholders' equity for each of the years in the three year period ended December&nbsp;31, 2002 of the Company included in the Annual Report of the Company on
Form&nbsp;40-F for&nbsp;the fiscal year ended December&nbsp;31, 2002. </FONT></P>

<P><FONT SIZE=2>"PRICEWATERHOUSECOOPERS&nbsp;LLP" </FONT></P>

<P><FONT SIZE=2>Chartered
Accountants<BR>
Calgary, Alberta<BR>
January&nbsp;23, 2004 </FONT></P>

<P><FONT SIZE=1>PricewaterhouseCoopers refers to the Canadian firm of PricewaterhouseCoopers&nbsp;LLP and the other member firms of
PricewaterhouseCoopers<BR>
International Limited, each of which is a separate and independent legal entity. </FONT></P>

<HR NOSHADE>
<!-- ZEQ.=1,SEQ=1,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="4",CHK=296010,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]KW1019A.;8',USER='SMAH',CD='26-JAN-2004;23:36' -->
<!-- THIS IS THE END OF A COMPOSITION COMPONENT -->
<BR>
<P><br><A NAME="04CLG1019_4">QuickLinks</A><br></P><!-- TOC_BEGIN -->
<UL>
<FONT SIZE=2><A HREF="#toc_kw1019_1">EXHIBIT 23.1</A></FONT><BR>
</UL>
<!-- SEQ=,FILE='QUICKLINK',USER=MQUINLI,SEQ=,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="4" -->
<!-- TOCEXISTFLAG -->
</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.3
<SEQUENCE>6
<FILENAME>a2127338zex-23_3.htm
<DESCRIPTION>EXHIBIT 23.3
<TEXT>
<HTML>
<HEAD>

</HEAD>
<BODY BGCOLOR="#FFFFFF" LINK=BLUE  VLINK=PURPLE>
<BR>
<FONT SIZE=3 ><A HREF="#04CLG1019_5">QuickLinks</A></FONT>
<font size=3> -- Click here to rapidly navigate through this document</font>
<!-- TOC_END -->
<P ALIGN="RIGHT"><FONT SIZE=2><A
NAME="ky1019_exhibit_23.3"> </A>
<A NAME="toc_ky1019_1"> </A>
<BR></FONT><FONT SIZE=2><B>EXHIBIT 23.3    <BR>    </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT> <FONT SIZE=2><B>
<IMG SRC="g695538.jpg" ALT="LOGO" WIDTH="720" HEIGHT="76">
  </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ky1019_letter_of_consent"> </A>
<A NAME="toc_ky1019_2"> </A>
<BR></FONT><FONT SIZE=2><B>LETTER OF CONSENT    <BR>    </B></FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="4%"><FONT SIZE=2><B>TO:</B></FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="95%"><FONT SIZE=2><B>Suncor Energy&nbsp;Inc.</B></FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="4%"><FONT SIZE=2><B>Re:</B></FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="95%"><FONT SIZE=2><B>Suncor Energy&nbsp;Inc.</B></FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->


<P><FONT SIZE=2>We
refer to the following reports prepared by Gilbert Laustsen Jung Associates&nbsp;Ltd.: </FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>&#149;</FONT></DT><DD><FONT SIZE=2>the
letter reports dated January&nbsp;15, 2003, as to the synthetic crude oil reserves effective December&nbsp;31, 2002 associated with the Corporation's oil sands
operations located near Fort McMurray, Alberta;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>&#149;</FONT></DT><DD><FONT SIZE=2>the
letter report dated January&nbsp;24, 2003 as to the Firebag Project effective December&nbsp;31,&nbsp;2002;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>&#149;</FONT></DT><DD><FONT SIZE=2>the
Reserve Determination and Evaluation of the Canadian Oil and Gas Properties of the Corporation's Natural Gas effective December&nbsp;31, 2002, dated January&nbsp;28,
2003;&nbsp;and
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>&#149;</FONT></DT><DD><FONT SIZE=2>the
Corporation's Natural Gas Constant Price Analysis effective December&nbsp;31, 2002, dated January&nbsp;22, 2003 (collectively, the "Reports"). </FONT></DD></DL>
</UL>

<P><FONT SIZE=2>We
consent to the incorporation by reference in the Registration Statement of Suncor Energy&nbsp;Inc. (the "Company") on Form&nbsp;S-8 dated January&nbsp;23, 2004, of our name,
reference to and excerpts from the said reports by Suncor Energy&nbsp;Inc. relating to the reserves of the Company included in the Annual Report of the Company on Form&nbsp;40-F
for&nbsp;the fiscal year ended December&nbsp;31,&nbsp;2002. </FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="34%"><FONT SIZE=2>Yours very truly,</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="39%"><BR><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="34%"><BR><FONT SIZE=2><B>GILBERT LAUSTSEN JUNG<BR>
ASSOCIATES&nbsp;LTD.</B></FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="39%"><BR><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="34%"><FONT SIZE=2><BR>
ORIGINALLY SIGNED BY</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="39%"><BR><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2><BR>
Per:</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="34%"><BR><HR NOSHADE></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>Name:</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="34%"><FONT SIZE=2>Dana B. Laustsen, P. Eng.</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>Title:</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="34%"><FONT SIZE=2>Executive Vice-President</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="39%"><FONT SIZE=2><BR>
Calgary, Alberta<BR>
Date: January&nbsp;23, 2004</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="34%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<HR NOSHADE>
<!-- ZEQ.=1,SEQ=1,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="5",CHK=451723,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]KY1019A.;21',USER='SMAH',CD='26-JAN-2004;23:24' -->
<!-- THIS IS THE END OF A COMPOSITION COMPONENT -->
<BR>
<P><br><A NAME="04CLG1019_5">QuickLinks</A><br></P><!-- TOC_BEGIN -->
<UL>
<FONT SIZE=2><A HREF="#toc_ky1019_1">EXHIBIT 23.3</A></FONT><BR>
</UL>
<FONT SIZE=2><A HREF="#toc_ky1019_2">LETTER OF CONSENT</A></FONT><BR>
<!-- SEQ=,FILE='QUICKLINK',USER=MQUINLI,SEQ=,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="5" -->
<!-- TOCEXISTFLAG -->
</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>7
<FILENAME>a2127338zex-24.htm
<DESCRIPTION>EXHIBIT 24
<TEXT>
<HTML>
<HEAD>

</HEAD>
<BODY BGCOLOR="#FFFFFF" LINK=BLUE  VLINK=PURPLE>
<BR>
<FONT SIZE=3 ><A HREF="#04CLG1019_6">QuickLinks</A></FONT>
<font size=3> -- Click here to rapidly navigate through this document</font>
<!-- TOC_END -->
<P ALIGN="RIGHT"><FONT SIZE=2><A
NAME="kz1019_exhibit_24"> </A>
<A NAME="toc_kz1019_1"> </A>
<BR></FONT><FONT SIZE=2><B>EXHIBIT 24    <BR>    </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kz1019_power_of_attorney"> </A>
<A NAME="toc_kz1019_2"> </A>
<BR></FONT><FONT SIZE=2><B>POWER OF ATTORNEY    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned, a director of Suncor Energy&nbsp;Inc. (the "Company"), does hereby constitute and appoint each of Terrence J. Hopwood and Janice&nbsp;B.
Odegaard, jointly and severally, as his true and lawful attorney-in-fact and agent, each acting alone, with full power of substitution and resubstitution, for his and in his
name, place and stead, in any and all capacities, to execute and deliver in his name and on his&nbsp;behalf: </FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(i)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "Executive Stock Plan Registration Statement") to be filed with the U.S.&nbsp;Securities and Exchange
Commission (the "Commission") for the purpose of registering additional common shares of the Company (the "Securities") which may be issued pursuant to the Company's Executive Stock Plan, under the
Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(ii)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "SunShare Option Plan Registration Statement") to be filed with the Commission for the purpose of
registering the Securities which may be issued pursuant to the Company's SunShare Option Plan, under the Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iii)</FONT></DT><DD><FONT SIZE=2>any
and all supplements and amendments (including, without limitation, any pre-effective and post-effective amendments) to the Executive Stock
Plan Registration Statement or the SunShare Option Plan Registration Statement;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iv)</FONT></DT><DD><FONT SIZE=2>any
and all other documents and instruments in connection with the issuance of the Securities, which such attorney-in-fact and agent deems
necessary or advisable to enable the Company to comply with (i)&nbsp;the Securities Act and the other federal securities laws of the United&nbsp;States of America and the rules, regulations and
requirements of the Commission in respect of any thereof; (ii)&nbsp;the securities or Blue Sky laws of any state or other governmental subdivision of the United&nbsp;States of America,
(iii)&nbsp;any national securities exchange, and (iv)&nbsp;the securities laws of Canada and any other foreign jurisdiction; </FONT></DD></DL>
</UL>

<P><FONT SIZE=2>and
to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission, and hereby grants to such attorney-in-fact and agent full
power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorney-in-fact and agent or his substitute or substitutes may lawfully do or cause to be done by virtue hereof. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN
WITNESS WHEREOF, the undersigned has hereunto subscribed this power of attorney this 15th day of July,&nbsp;2003. </FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>RICHARD L. GEORGE</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>Name:</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>Richard L. George</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<HR NOSHADE>
<!-- ZEQ.=1,SEQ=1,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="6",CHK=222175,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]KZ1019A.;6',USER='SMAH',CD='26-JAN-2004;23:28' -->
<P ALIGN="RIGHT"><FONT SIZE=2><A
NAME="kz1019_exhibit_24_1"> </A>
<A NAME="toc_kz1019_3"> </A>
<BR></FONT><FONT SIZE=2><B>EXHIBIT 24    <BR>    </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kz1019_power_of_attorney_1"> </A>
<A NAME="toc_kz1019_4"> </A>
<BR></FONT><FONT SIZE=2><B>POWER OF ATTORNEY    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned, a director of Suncor Energy&nbsp;Inc. (the "Company"), does hereby constitute and appoint each of Terrence J. Hopwood and Janice B. Odegaard,
jointly and severally, as his true and lawful attorney-in-fact and agent, each acting alone, with full power of substitution and resubstitution, for his and in his name, place
and stead, in any and all capacities, to execute and deliver in his name and on his behalf: </FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(i)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "Executive Stock Plan Registration Statement") to be filed with the U.S.&nbsp;Securities and Exchange
Commission (the "Commission") for the purpose of registering additional common shares of the Company (the "Securities") which may be issued pursuant to the Company's Executive Stock Plan, under the
Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(ii)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "SunShare Option Plan Registration Statement") to be filed with the Commission for the purpose of
registering the Securities which may be issued pursuant to the Company's SunShare Option Plan, under the Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iii)</FONT></DT><DD><FONT SIZE=2>any
and all supplements and amendments (including, without limitation, any pre-effective and post-effective amendments) to the Executive Stock
Plan Registration Statement or the SunShare Option Plan Registration Statement;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iv)</FONT></DT><DD><FONT SIZE=2>any
and all other documents and instruments in connection with the issuance of the Securities, which such attorney-in-fact and agent deems
necessary or advisable to enable the Company to comply with (i)&nbsp;the Securities Act and the other federal securities laws of the United&nbsp;States of America and the rules, regulations and
requirements of the Commission in respect of any thereof; (ii)&nbsp;the securities or Blue Sky laws of any state or other governmental subdivision of the United&nbsp;States of America,
(iii)&nbsp;any national securities exchange, and (iv)&nbsp;the securities laws of Canada and any other foreign jurisdiction; </FONT></DD></DL>
</UL>

<P><FONT SIZE=2>and
to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission, and hereby grants to such attorney-in-fact and agent full
power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorney-in-fact and agent or his substitute or substitutes may lawfully do or cause to be done by virtue hereof. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN
WITNESS WHEREOF, the undersigned has hereunto subscribed this power of attorney this 15th day of July, 2003. </FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>MEL BENSON</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>Name:</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>Mel Benson</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<HR NOSHADE>
<!-- ZEQ.=2,SEQ=2,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="6",CHK=489593,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]KZ1019A.;6',USER='SMAH',CD='26-JAN-2004;23:28' -->
<P ALIGN="RIGHT"><FONT SIZE=2><A
NAME="kz1019_exhibit_24_2"> </A>
<A NAME="toc_kz1019_5"> </A>
<BR></FONT><FONT SIZE=2><B>EXHIBIT 24    <BR>    </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kz1019_power_of_attorney_2"> </A>
<A NAME="toc_kz1019_6"> </A>
<BR></FONT><FONT SIZE=2><B>POWER OF ATTORNEY    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned, a director of Suncor Energy&nbsp;Inc. (the "Company"), does hereby constitute and appoint each of Terrence J. Hopwood and Janice B. Odegaard,
jointly and severally, as his true and lawful attorney-in-fact and agent, each acting alone, with full power of substitution and resubstitution, for his and in his name, place
and stead, in any and all capacities, to execute and deliver in his name and on his behalf: </FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(i)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "Executive Stock Plan Registration Statement") to be filed with the U.S.&nbsp;Securities and Exchange
Commission (the "Commission") for the purpose of registering additional common shares of the Company (the "Securities") which may be issued pursuant to the Company's Executive Stock Plan, under the
Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(ii)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "SunShare Option Plan Registration Statement") to be filed with the Commission for the purpose of
registering the Securities which may be issued pursuant to the Company's SunShare Option Plan, under the Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iii)</FONT></DT><DD><FONT SIZE=2>any
and all supplements and amendments (including, without limitation, any pre-effective and post-effective amendments) to the Executive Stock
Plan Registration Statement or the SunShare Option Plan Registration Statement;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iv)</FONT></DT><DD><FONT SIZE=2>any
and all other documents and instruments in connection with the issuance of the Securities, which such attorney-in-fact and agent deems
necessary or advisable to enable the Company to comply with (i)&nbsp;the Securities Act and the other federal securities laws of the United&nbsp;States of America and the rules, regulations and
requirements of the Commission in respect of any thereof; (ii)&nbsp;the securities or Blue Sky laws of any state or other governmental subdivision of the United&nbsp;States of America,
(iii)&nbsp;any national securities exchange, and (iv)&nbsp;the securities laws of Canada and any other foreign jurisdiction; </FONT></DD></DL>
</UL>

<P><FONT SIZE=2>and
to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission, and hereby grants to such attorney-in-fact and agent full
power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorney-in-fact and agent or his substitute or substitutes may lawfully do or cause to be done by virtue hereof. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN
WITNESS WHEREOF, the undersigned has hereunto subscribed this power of attorney this 15th day of July, 2003. </FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>BRIAN A. CANFIELD</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>Name:</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>Brian A. Canfield</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<HR NOSHADE>
<!-- ZEQ.=3,SEQ=3,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="6",CHK=463270,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]KZ1019A.;6',USER='SMAH',CD='26-JAN-2004;23:28' -->
<P ALIGN="RIGHT"><FONT SIZE=2><A
NAME="kz1019_exhibit_24_3"> </A>
<A NAME="toc_kz1019_7"> </A>
<BR></FONT><FONT SIZE=2><B>EXHIBIT 24    <BR>    </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kz1019_power_of_attorney_3"> </A>
<A NAME="toc_kz1019_8"> </A>
<BR></FONT><FONT SIZE=2><B>POWER OF ATTORNEY    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned, a director of Suncor Energy&nbsp;Inc. (the "Company"), does hereby constitute and appoint each of Terrence J. Hopwood and Janice B. Odegaard,
jointly and severally, as her true and lawful attorney-in-fact and agent, each acting alone, with full power of substitution and resubstitution, for her and in her name, place
and stead, in any and all capacities, to execute and deliver in his name and on her behalf: </FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(i)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "Executive Stock Plan Registration Statement") to be filed with the U.S.&nbsp;Securities and Exchange
Commission (the "Commission") for the purpose of registering additional common shares of the Company (the "Securities") which may be issued pursuant to the Company's Executive Stock Plan, under the
Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(ii)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "SunShare Option Plan Registration Statement") to be filed with the Commission for the purpose of
registering the Securities which may be issued pursuant to the Company's SunShare Option Plan, under the Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iii)</FONT></DT><DD><FONT SIZE=2>any
and all supplements and amendments (including, without limitation, any pre-effective and post-effective amendments) to the Executive Stock
Plan Registration Statement or the SunShare Option Plan Registration Statement;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iv)</FONT></DT><DD><FONT SIZE=2>any
and all other documents and instruments in connection with the issuance of the Securities, which such attorney-in-fact and agent deems
necessary or advisable to enable the Company to comply with (i)&nbsp;the Securities Act and the other federal securities laws of the United&nbsp;States of America and the rules, regulations and
requirements of the Commission in respect of any thereof; (ii)&nbsp;the securities or Blue Sky laws of any state or other governmental subdivision of the United&nbsp;States of America,
(iii)&nbsp;any national securities exchange, and (iv)&nbsp;the securities laws of Canada and any other foreign jurisdiction; </FONT></DD></DL>
</UL>

<P><FONT SIZE=2>and
to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission, and hereby grants to such attorney-in-fact and agent full
power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as she might or could do in person, hereby ratifying and
confirming all that said attorney-in-fact and agent or her substitute or substitutes may lawfully do or cause to be done by virtue hereof. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN
WITNESS WHEREOF, the undersigned has hereunto subscribed this power of attorney this 15th day of July, 2003. </FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>SUSAN E. CROCKER</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>Name:</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>Susan E. Crocker</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<HR NOSHADE>
<!-- ZEQ.=4,SEQ=4,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="6",CHK=289987,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]KZ1019A.;6',USER='SMAH',CD='26-JAN-2004;23:28' -->
<P ALIGN="RIGHT"><FONT SIZE=2><A
NAME="kz1019_exhibit_24_4"> </A>
<A NAME="toc_kz1019_9"> </A>
<BR></FONT><FONT SIZE=2><B>EXHIBIT 24    <BR>    </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kz1019_power_of_attorney_4"> </A>
<A NAME="toc_kz1019_10"> </A>
<BR></FONT><FONT SIZE=2><B>POWER OF ATTORNEY    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned, a director of Suncor Energy&nbsp;Inc. (the "Company"), does hereby constitute and appoint each of Terrence J. Hopwood and Janice B. Odegaard,
jointly and severally, as his true and lawful attorney-in-fact and agent, each acting alone, with full power of substitution and resubstitution, for his and in his name, place
and stead, in any and all capacities, to execute and deliver in his name and on his behalf: </FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(i)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "Executive Stock Plan Registration Statement") to be filed with the U.S.&nbsp;Securities and Exchange
Commission (the "Commission") for the purpose of registering additional common shares of the Company (the "Securities") which may be issued pursuant to the Company's Executive Stock Plan, under the
Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(ii)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "SunShare Option Plan Registration Statement") to be filed with the Commission for the purpose of
registering the Securities which may be issued pursuant to the Company's SunShare Option Plan, under the Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iii)</FONT></DT><DD><FONT SIZE=2>any
and all supplements and amendments (including, without limitation, any pre-effective and post-effective amendments) to the Executive Stock
Plan Registration Statement or the SunShare Option Plan Registration Statement;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iv)</FONT></DT><DD><FONT SIZE=2>any
and all other documents and instruments in connection with the issuance of the Securities, which such attorney-in-fact and agent deems
necessary or advisable to enable the Company to comply with (i)&nbsp;the Securities Act and the other federal securities laws of the United&nbsp;States of America and the rules, regulations and
requirements of the Commission in respect of any thereof; (ii)&nbsp;the securities or Blue Sky laws of any state or other governmental subdivision of the United&nbsp;States of America,
(iii)&nbsp;any national securities exchange, and (iv)&nbsp;the securities laws of Canada and any other foreign jurisdiction; </FONT></DD></DL>
</UL>

<P><FONT SIZE=2>and
to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission, and hereby grants to such attorney-in-fact and agent full
power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorney-in-fact and agent or his substitute or substitutes may lawfully do or cause to be done by virtue hereof. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN
WITNESS WHEREOF, the undersigned has hereunto subscribed this power of attorney this 15th day of July, 2003. </FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>BRYAN P. DAVIES</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>Name:</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>Bryan P. Davies</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<HR NOSHADE>
<!-- ZEQ.=5,SEQ=5,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="6",CHK=412256,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]KZ1019A.;6',USER='SMAH',CD='26-JAN-2004;23:28' -->
<P ALIGN="RIGHT"><FONT SIZE=2><A
NAME="kz1019_exhibit_24_5"> </A>
<A NAME="toc_kz1019_11"> </A>
<BR></FONT><FONT SIZE=2><B>EXHIBIT 24    <BR>    </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kz1019_power_of_attorney_5"> </A>
<A NAME="toc_kz1019_12"> </A>
<BR></FONT><FONT SIZE=2><B>POWER OF ATTORNEY    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned, a director of Suncor Energy&nbsp;Inc. (the "Company"), does hereby constitute and appoint each of Terrence J. Hopwood and Janice B. Odegaard,
jointly and severally, as his true and lawful attorney-in-fact and agent, each acting alone, with full power of substitution and resubstitution, for his and in his name, place
and stead, in any and all capacities, to execute and deliver in his name and on his behalf: </FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(i)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "Executive Stock Plan Registration Statement") to be filed with the U.S.&nbsp;Securities and Exchange
Commission (the "Commission") for the purpose of registering additional common shares of the Company (the "Securities") which may be issued pursuant to the Company's Executive Stock Plan, under the
Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(ii)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "SunShare Option Plan Registration Statement") to be filed with the Commission for the purpose of
registering the Securities which may be issued pursuant to the Company's SunShare Option Plan, under the Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iii)</FONT></DT><DD><FONT SIZE=2>any
and all supplements and amendments (including, without limitation, any pre-effective and post-effective amendments) to the Executive Stock
Plan Registration Statement or the SunShare Option Plan Registration Statement;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iv)</FONT></DT><DD><FONT SIZE=2>any
and all other documents and instruments in connection with the issuance of the Securities, which such attorney-in-fact and agent deems
necessary or advisable to enable the Company to comply with (i)&nbsp;the Securities Act and the other federal securities laws of the United&nbsp;States of America and the rules, regulations and
requirements of the Commission in respect of any thereof; (ii)&nbsp;the securities or Blue Sky laws of any state or other governmental subdivision of the United&nbsp;States of America,
(iii)&nbsp;any national securities exchange, and (iv)&nbsp;the securities laws of Canada and any other foreign jurisdiction; </FONT></DD></DL>
</UL>

<P><FONT SIZE=2>and
to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission, and hereby grants to such attorney-in-fact and agent full
power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorney-in-fact and agent or his substitute or substitutes may lawfully do or cause to be done by virtue hereof. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN
WITNESS WHEREOF, the undersigned has hereunto subscribed this power of attorney this 15th day of July, 2003. </FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>BRIAN FELESKY</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>Name:</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>Brian Felesky</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<HR NOSHADE>
<!-- ZEQ.=6,SEQ=6,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="6",CHK=306725,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]KZ1019A.;6',USER='SMAH',CD='26-JAN-2004;23:28' -->
<P ALIGN="RIGHT"><FONT SIZE=2><A
NAME="kz1019_exhibit_24_6"> </A>
<A NAME="toc_kz1019_13"> </A>
<BR></FONT><FONT SIZE=2><B>EXHIBIT 24    <BR>    </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kz1019_power_of_attorney_6"> </A>
<A NAME="toc_kz1019_14"> </A>
<BR></FONT><FONT SIZE=2><B>POWER OF ATTORNEY    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned, a director of Suncor Energy&nbsp;Inc. (the "Company"), does hereby constitute and appoint each of Terrence J. Hopwood and Janice B. Odegaard,
jointly and severally, as his true and lawful attorney-in-fact and agent, each acting alone, with full power of substitution and resubstitution, for his and in his name, place
and stead, in any and all capacities, to execute and deliver in his name and on his behalf: </FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(i)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "Executive Stock Plan Registration Statement") to be filed with the U.S.&nbsp;Securities and Exchange
Commission (the "Commission") for the purpose of registering additional common shares of the Company (the "Securities") which may be issued pursuant to the Company's Executive Stock Plan, under the
Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(ii)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "SunShare Option Plan Registration Statement") to be filed with the Commission for the purpose of
registering the Securities which may be issued pursuant to the Company's SunShare Option Plan, under the Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iii)</FONT></DT><DD><FONT SIZE=2>any
and all supplements and amendments (including, without limitation, any pre-effective and post-effective amendments) to the Executive Stock
Plan Registration Statement or the SunShare Option Plan Registration Statement;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iv)</FONT></DT><DD><FONT SIZE=2>any
and all other documents and instruments in connection with the issuance of the Securities, which such attorney-in-fact and agent deems
necessary or advisable to enable the Company to comply with (i)&nbsp;the Securities Act and the other federal securities laws of the United&nbsp;States of America and the rules, regulations and
requirements of the Commission in respect of any thereof; (ii)&nbsp;the securities or Blue Sky laws of any state or other governmental subdivision of the United&nbsp;States of America,
(iii)&nbsp;any national securities exchange, and (iv)&nbsp;the securities laws of Canada and any other foreign jurisdiction; </FONT></DD></DL>
</UL>

<P><FONT SIZE=2>and
to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission, and hereby grants to such attorney-in-fact and agent full
power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorney-in-fact and agent or his substitute or substitutes may lawfully do or cause to be done by virtue hereof. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN
WITNESS WHEREOF, the undersigned has hereunto subscribed this power of attorney this 15th day of July, 2003. </FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>JOHN T. FERGUSON</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>Name:</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>John T. Ferguson</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<HR NOSHADE>
<!-- ZEQ.=7,SEQ=7,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="6",CHK=762771,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]KZ1019A.;6',USER='SMAH',CD='26-JAN-2004;23:28' -->
<P ALIGN="RIGHT"><FONT SIZE=2><A
NAME="kz1019_exhibit_24_7"> </A>
<A NAME="toc_kz1019_15"> </A>
<BR></FONT><FONT SIZE=2><B>EXHIBIT 24    <BR>    </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kz1019_power_of_attorney_7"> </A>
<A NAME="toc_kz1019_16"> </A>
<BR></FONT><FONT SIZE=2><B>POWER OF ATTORNEY    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned, a director of Suncor Energy&nbsp;Inc. (the "Company"), does hereby constitute and appoint each of Terrence J. Hopwood and Janice B. Odegaard,
jointly and severally, as his true and lawful attorney-in-fact and agent, each acting alone, with full power of substitution and resubstitution, for his and in his name, place
and stead, in any and all capacities, to execute and deliver in his name and on his behalf: </FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(i)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "Executive Stock Plan Registration Statement") to be filed with the U.S.&nbsp;Securities and Exchange
Commission (the "Commission") for the purpose of registering additional common shares of the Company (the "Securities") which may be issued pursuant to the Company's Executive Stock Plan, under the
Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(ii)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "SunShare Option Plan Registration Statement") to be filed with the Commission for the purpose of
registering the Securities which may be issued pursuant to the Company's SunShare Option Plan, under the Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iii)</FONT></DT><DD><FONT SIZE=2>any
and all supplements and amendments (including, without limitation, any pre-effective and post-effective amendments) to the Executive Stock
Plan Registration Statement or the SunShare Option Plan Registration Statement;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iv)</FONT></DT><DD><FONT SIZE=2>any
and all other documents and instruments in connection with the issuance of the Securities, which such attorney-in-fact and agent deems
necessary or advisable to enable the Company to comply with (i)&nbsp;the Securities Act and the other federal securities laws of the United&nbsp;States of America and the rules, regulations and
requirements of the Commission in respect of any thereof; (ii)&nbsp;the securities or Blue Sky laws of any state or other governmental subdivision of the United&nbsp;States of America,
(iii)&nbsp;any national securities exchange, and (iv)&nbsp;the securities laws of Canada and any other foreign jurisdiction; </FONT></DD></DL>
</UL>

<P><FONT SIZE=2>and
to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission, and hereby grants to such attorney-in-fact and agent full
power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorney-in-fact and agent or his substitute or substitutes may lawfully do or cause to be done by virtue hereof. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN
WITNESS WHEREOF, the undersigned has hereunto subscribed this power of attorney this 15th day of July, 2003. </FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>JOHN R. HUFF</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>Name:</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>John R. Huff</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<HR NOSHADE>
<!-- ZEQ.=8,SEQ=8,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="6",CHK=1043318,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]KZ1019A.;6',USER='SMAH',CD='26-JAN-2004;23:28' -->
<P ALIGN="RIGHT"><FONT SIZE=2><A
NAME="kz1019_exhibit_24_8"> </A>
<A NAME="toc_kz1019_17"> </A>
<BR></FONT><FONT SIZE=2><B>EXHIBIT 24    <BR>    </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kz1019_power_of_attorney_8"> </A>
<A NAME="toc_kz1019_18"> </A>
<BR></FONT><FONT SIZE=2><B>POWER OF ATTORNEY    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned, a director of Suncor Energy&nbsp;Inc. (the "Company"), does hereby constitute and appoint each of Terrence J. Hopwood and Janice B. Odegaard,
jointly and severally, as his true and lawful attorney-in-fact and agent, each acting alone, with full power of substitution and resubstitution, for his and in his name, place
and stead, in any and all capacities, to execute and deliver in his name and on his behalf: </FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(i)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "Executive Stock Plan Registration Statement") to be filed with the U.S.&nbsp;Securities and Exchange
Commission (the "Commission") for the purpose of registering additional common shares of the Company (the "Securities") which may be issued pursuant to the Company's Executive Stock Plan, under the
Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(ii)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "SunShare Option Plan Registration Statement") to be filed with the Commission for the purpose of
registering the Securities which may be issued pursuant to the Company's SunShare Option Plan, under the Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iii)</FONT></DT><DD><FONT SIZE=2>any
and all supplements and amendments (including, without limitation, any pre-effective and post-effective amendments) to the Executive Stock
Plan Registration Statement or the SunShare Option Plan Registration Statement;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iv)</FONT></DT><DD><FONT SIZE=2>any
and all other documents and instruments in connection with the issuance of the Securities, which such attorney-in-fact and agent deems
necessary or advisable to enable the Company to comply with (i)&nbsp;the Securities Act and the other federal securities laws of the United&nbsp;States of America and the rules, regulations and
requirements of the Commission in respect of any thereof; (ii)&nbsp;the securities or Blue Sky laws of any state or other governmental subdivision of the United&nbsp;States of America,
(iii)&nbsp;any national securities exchange, and (iv)&nbsp;the securities laws of Canada and any other foreign jurisdiction; </FONT></DD></DL>
</UL>

<P><FONT SIZE=2>and
to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission, and hereby grants to such attorney-in-fact and agent full
power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorney-in-fact and agent or his substitute or substitutes may lawfully do or cause to be done by virtue hereof. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN
WITNESS WHEREOF, the undersigned has hereunto subscribed this power of attorney this 15th day of July, 2003. </FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>ROBERT W. KORTHALS</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>Name:</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>Robert W. Korthals</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<HR NOSHADE>
<!-- ZEQ.=9,SEQ=9,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="6",CHK=97624,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]KZ1019A.;6',USER='SMAH',CD='26-JAN-2004;23:28' -->
<P ALIGN="RIGHT"><FONT SIZE=2><A
NAME="kz1019_exhibit_24_9"> </A>
<A NAME="toc_kz1019_19"> </A>
<BR></FONT><FONT SIZE=2><B>EXHIBIT 24    <BR>    </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kz1019_power_of_attorney_9"> </A>
<A NAME="toc_kz1019_20"> </A>
<BR></FONT><FONT SIZE=2><B>POWER OF ATTORNEY    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned, a director of Suncor Energy&nbsp;Inc. (the "Company"), does hereby constitute and appoint each of Terrence J. Hopwood and Janice B. Odegaard,
jointly and severally, as her true and lawful attorney-in-fact and agent, each acting alone, with full power of substitution and resubstitution, for her and in her name, place
and stead, in any and all capacities, to execute and deliver in his name and on his behalf: </FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(i)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "Executive Stock Plan Registration Statement") to be filed with the U.S.&nbsp;Securities and Exchange
Commission (the "Commission") for the purpose of registering additional common shares of the Company (the "Securities") which may be issued pursuant to the Company's Executive Stock Plan, under the
Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(ii)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "SunShare Option Plan Registration Statement") to be filed with the Commission for the purpose of
registering the Securities which may be issued pursuant to the Company's SunShare Option Plan, under the Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iii)</FONT></DT><DD><FONT SIZE=2>any
and all supplements and amendments (including, without limitation, any pre-effective and post-effective amendments) to the Executive Stock
Plan Registration Statement or the SunShare Option Plan Registration Statement;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iv)</FONT></DT><DD><FONT SIZE=2>any
and all other documents and instruments in connection with the issuance of the Securities, which such attorney-in-fact and agent deems
necessary or advisable to enable the Company to comply with (i)&nbsp;the Securities Act and the other federal securities laws of the United&nbsp;States of America and the rules, regulations and
requirements of the Commission in respect of any thereof; (ii)&nbsp;the securities or Blue Sky laws of any state or other governmental subdivision of the United&nbsp;States of America,
(iii)&nbsp;any national securities exchange, and (iv)&nbsp;the securities laws of Canada and any other foreign jurisdiction; </FONT></DD></DL>
</UL>

<P><FONT SIZE=2>and
to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission, and hereby grants to such attorney-in-fact and agent full
power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as she might or could do in person, hereby ratifying and
confirming all that said attorney-in-fact and agent or her substitute or substitutes may lawfully do or cause to be done by virtue hereof. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN
WITNESS WHEREOF, the undersigned has hereunto subscribed this power of attorney this 15th day of July, 2003. </FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>M. ANN MCCAIG</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>Name:</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>M. Ann McCaig</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<HR NOSHADE>
<!-- ZEQ.=10,SEQ=10,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="6",CHK=952753,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]KZ1019A.;6',USER='SMAH',CD='26-JAN-2004;23:28' -->
<P ALIGN="RIGHT"><FONT SIZE=2><A
NAME="kz1019_exhibit_24_10"> </A>
<A NAME="toc_kz1019_21"> </A>
<BR></FONT><FONT SIZE=2><B>EXHIBIT 24    <BR>    </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kz1019_power_of_attorney_10"> </A>
<A NAME="toc_kz1019_22"> </A>
<BR></FONT><FONT SIZE=2><B>POWER OF ATTORNEY    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned, a director of Suncor Energy&nbsp;Inc. (the "Company"), does hereby constitute and appoint each of Terrence J. Hopwood and Janice B. Odegaard,
jointly and severally, as his true and lawful attorney-in-fact and agent, each acting alone, with full power of substitution and resubstitution, for his and in his name, place
and stead, in any and all capacities, to execute and deliver in his name and on his behalf: </FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(i)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "Executive Stock Plan Registration Statement") to be filed with the U.S.&nbsp;Securities and Exchange
Commission (the "Commission") for the purpose of registering additional common shares of the Company (the "Securities") which may be issued pursuant to the Company's Executive Stock Plan, under the
Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(ii)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "SunShare Option Plan Registration Statement") to be filed with the Commission for the purpose of
registering the Securities which may be issued pursuant to the Company's SunShare Option Plan, under the Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iii)</FONT></DT><DD><FONT SIZE=2>any
and all supplements and amendments (including, without limitation, any pre-effective and post-effective amendments) to the Executive Stock
Plan Registration Statement or the SunShare Option Plan Registration Statement;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iv)</FONT></DT><DD><FONT SIZE=2>any
and all other documents and instruments in connection with the issuance of the Securities, which such attorney-in-fact and agent deems
necessary or advisable to enable the Company to comply with (i)&nbsp;the Securities Act and the other federal securities laws of the United&nbsp;States of America and the rules, regulations and
requirements of the Commission in respect of any thereof; (ii)&nbsp;the securities or Blue Sky laws of any state or other governmental subdivision of the United&nbsp;States of America,
(iii)&nbsp;any national securities exchange, and (iv)&nbsp;the securities laws of Canada and any other foreign jurisdiction; </FONT></DD></DL>
</UL>

<P><FONT SIZE=2>and
to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission, and hereby grants to such attorney-in-fact and agent full
power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorney-in-fact and agent or his substitute or substitutes may lawfully do or cause to be done by virtue hereof. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN
WITNESS WHEREOF, the undersigned has hereunto subscribed this power of attorney this 15th day of July, 2003. </FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>MICHAEL O'BRIEN</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>Name:</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>Michael O'Brien</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<HR NOSHADE>
<!-- ZEQ.=11,SEQ=11,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="6",CHK=796038,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]KZ1019A.;6',USER='SMAH',CD='26-JAN-2004;23:28' -->
<P ALIGN="RIGHT"><FONT SIZE=2><A
NAME="kz1019_exhibit_24_11"> </A>
<A NAME="toc_kz1019_23"> </A>
<BR></FONT><FONT SIZE=2><B>EXHIBIT 24    <BR>    </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kz1019_power_of_attorney_11"> </A>
<A NAME="toc_kz1019_24"> </A>
<BR></FONT><FONT SIZE=2><B>POWER OF ATTORNEY    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned, a director of Suncor Energy&nbsp;Inc. (the "Company"), does hereby constitute and appoint each of Terrence J. Hopwood and Janice B. Odegaard,
jointly and severally, as his true and lawful attorney-in-fact and agent, each acting alone, with full power of substitution and resubstitution, for his and in his name, place
and stead, in any and all capacities, to execute and deliver in his name and on his behalf: </FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(i)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "Executive Stock Plan Registration Statement") to be filed with the U.S.&nbsp;Securities and Exchange
Commission (the "Commission") for the purpose of registering additional common shares of the Company (the "Securities") which may be issued pursuant to the Company's Executive Stock Plan, under the
Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(ii)</FONT></DT><DD><FONT SIZE=2>a
Registration Statement on Form&nbsp;S-8 (the "SunShare Option Plan Registration Statement") to be filed with the Commission for the purpose of
registering the Securities which may be issued pursuant to the Company's SunShare Option Plan, under the Securities Act of 1933, as amended (the "Securities Act");
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iii)</FONT></DT><DD><FONT SIZE=2>any
and all supplements and amendments (including, without limitation, any pre-effective and post-effective amendments) to the Executive Stock
Plan Registration Statement or the SunShare Option Plan Registration Statement;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(iv)</FONT></DT><DD><FONT SIZE=2>any
and all other documents and instruments in connection with the issuance of the Securities, which such attorney-in-fact and agent deems
necessary or advisable to enable the Company to comply with (i)&nbsp;the Securities Act and the other federal securities laws of the United&nbsp;States of America and the rules, regulations and
requirements of the Commission in respect of any thereof; (ii)&nbsp;the securities or Blue Sky laws of any state or other governmental subdivision of the United&nbsp;States of America,
(iii)&nbsp;any national securities exchange, and (iv)&nbsp;the securities laws of Canada and any other foreign jurisdiction; </FONT></DD></DL>
</UL>

<P><FONT SIZE=2>and
to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission, and hereby grants to such attorney-in-fact and agent full
power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorney-in-fact and agent or his substitute or substitutes may lawfully do or cause to be done by virtue hereof. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN
WITNESS WHEREOF, the undersigned has hereunto subscribed this power of attorney this 15th day of July, 2003. </FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>JR SHAW</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>Name:</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="35%"><FONT SIZE=2>JR Shaw</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<HR NOSHADE>
<!-- ZEQ.=12,SEQ=12,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="6",CHK=679559,FOLIO='blank',FILE='DISK020:[04CLG9.04CLG1019]KZ1019A.;6',USER='SMAH',CD='26-JAN-2004;23:28' -->
<!-- THIS IS THE END OF A COMPOSITION COMPONENT -->
<BR>
<P><br><A NAME="04CLG1019_6">QuickLinks</A><br></P><!-- TOC_BEGIN -->
<UL>
<FONT SIZE=2><A HREF="#toc_kz1019_1">EXHIBIT 24</A></FONT><BR>
</UL>
<FONT SIZE=2><A HREF="#toc_kz1019_2">POWER OF ATTORNEY</A></FONT><BR>
<UL>
<FONT SIZE=2><A HREF="#toc_kz1019_3">EXHIBIT 24</A></FONT><BR>
</UL>
<FONT SIZE=2><A HREF="#toc_kz1019_4">POWER OF ATTORNEY</A></FONT><BR>
<UL>
<FONT SIZE=2><A HREF="#toc_kz1019_5">EXHIBIT 24</A></FONT><BR>
</UL>
<FONT SIZE=2><A HREF="#toc_kz1019_6">POWER OF ATTORNEY</A></FONT><BR>
<UL>
<FONT SIZE=2><A HREF="#toc_kz1019_7">EXHIBIT 24</A></FONT><BR>
</UL>
<FONT SIZE=2><A HREF="#toc_kz1019_8">POWER OF ATTORNEY</A></FONT><BR>
<UL>
<FONT SIZE=2><A HREF="#toc_kz1019_9">EXHIBIT 24</A></FONT><BR>
</UL>
<FONT SIZE=2><A HREF="#toc_kz1019_10">POWER OF ATTORNEY</A></FONT><BR>
<UL>
<FONT SIZE=2><A HREF="#toc_kz1019_11">EXHIBIT 24</A></FONT><BR>
</UL>
<FONT SIZE=2><A HREF="#toc_kz1019_12">POWER OF ATTORNEY</A></FONT><BR>
<UL>
<FONT SIZE=2><A HREF="#toc_kz1019_13">EXHIBIT 24</A></FONT><BR>
</UL>
<FONT SIZE=2><A HREF="#toc_kz1019_14">POWER OF ATTORNEY</A></FONT><BR>
<UL>
<FONT SIZE=2><A HREF="#toc_kz1019_15">EXHIBIT 24</A></FONT><BR>
</UL>
<FONT SIZE=2><A HREF="#toc_kz1019_16">POWER OF ATTORNEY</A></FONT><BR>
<UL>
<FONT SIZE=2><A HREF="#toc_kz1019_17">EXHIBIT 24</A></FONT><BR>
</UL>
<FONT SIZE=2><A HREF="#toc_kz1019_18">POWER OF ATTORNEY</A></FONT><BR>
<UL>
<FONT SIZE=2><A HREF="#toc_kz1019_19">EXHIBIT 24</A></FONT><BR>
</UL>
<FONT SIZE=2><A HREF="#toc_kz1019_20">POWER OF ATTORNEY</A></FONT><BR>
<UL>
<FONT SIZE=2><A HREF="#toc_kz1019_21">EXHIBIT 24</A></FONT><BR>
</UL>
<FONT SIZE=2><A HREF="#toc_kz1019_22">POWER OF ATTORNEY</A></FONT><BR>
<UL>
<FONT SIZE=2><A HREF="#toc_kz1019_23">EXHIBIT 24</A></FONT><BR>
</UL>
<FONT SIZE=2><A HREF="#toc_kz1019_24">POWER OF ATTORNEY</A></FONT><BR>
<!-- SEQ=,FILE='QUICKLINK',USER=MQUINLI,SEQ=,EFW="2127338",CP="SUNCOR ENERGY INC.",DN="6" -->
<!-- TOCEXISTFLAG -->
</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>g525589.jpg
<DESCRIPTION>G525589.JPG
<TEXT>
begin 644 g525589.jpg
M_]C_X``02D9)1@`!`0$!L`&P``#__@`W35),3%]'4D%02$E#4SI;34A(149!
M75!224-%5T%415)(3U5314-/3U!%4E-?3$]'3RY%4%/_VP!#``<%!@8&!0<&
M!@8("`<)"Q(,"PH*"Q<0$0T2&Q<<'!H7&AD=(2HD'1\H(!D:)3(E*"PM+S`O
M'2,T.#0N-RHN+R[_P``+"``P`8`!`1$`_\0`'````@(#`0$`````````````
M``<%!@,$"`(!_\0`0Q```0,#`P($`P8"!@@'`````0(#!`4&$0`'(1(Q$T%1
M80@B@105,G&1H2-"%A=2<H*Q)3,T8I+!T=)4=).4LN'Q_]H`"`$!```_`.D=
M(7^MB^*M?E8M2UK?I,XPGWDH4ZM2"6VU=)425@=\?KJ4JMX;S4:&NHSK#I3T
M1GYG4Q)!6L)`Y.`LG]CJS;8;FT>_V'VX[+D*I1DA3T1Q05\I_F2H?B3GCL".
M..1I@:-&C1HT:-&C6-YYIE(4\ZAM).`5J`&?KK%]O@_^,C_^JG_KKTU,B/.>
M$U)9<<QGI2X"<>N!K/HT:-&C1HT:-&C([:,C4'=MT4:TJ.[5JU*#+".$I'*W
M5>2$)\U'_P"S@:5E+O#=*_B95I4:GT.B=1#<VI96IT=L@8Y^B2,\9UJW'7MZ
M+$9^]JJBCUZDM\OKCL]);'JK`24CWP0//3:L>X%W3:U.KRZ>[!,QOK##B@H@
M9(R#Y@XR#QP1J?T:-&C1HT:-&C6K-J$"`D+G38\9)YR\ZE`_<ZU47#05I"T5
MJG*2>Q3*00?WUN1)L.8%&)+8?">Y:<"\?H=9U$!)).`.3KG#X:8_WE>%WW(4
MY!/AI43SEUQ2S_\``:Z0.N-Z==%.V_WMKM30PZNF-2Y;"F(I3DI*C@#)Q@*`
M/?RT]I6[8@T=BN3K'N5BDO(0X)?A-*2E"NRCA?`.1WQW&I6N[GV[2[(BWFP)
M$^F27DLH#"0%A1ZL@A1&".D@C4]'NBG"T8UU51::;!>C(DJ\=0RVE0RD''<\
MC@>9QJD(W>^UQ7*G2;'N6?1F\YG-L)"5)'=24YR1Q_UQK/7-X[>IE'M^JLP*
ME-;K@<^S---I2X.A020H*/\`:.!C(.-0.X.Y5RIM"HN4JS[HHLM`0I,^1%0&
MV0%CJ*N3P1D=O/5[VDJ\ZN[=T2JU.49,U]M?BND`%1#BD\XX[`:6_P`0^XE9
MMJ=2J-;=15$E*;5(E+0E*B$GY4)Y!'.%'Z#3MHK[DJCP)+QRZ[';<60.Y*03
M_GI;-W#6K@W@E4JF5-46VK>8!J/2$X?>.3TE1&0`>_\`<5ZZ^T6M6=O0BI4V
M;2)#\.CR4+;+KRD)=*@M*5@((/8'@^NEK5;%M>3O[3+5I](;9I#,0/3&$N+(
M60A:^23GG*!P=/6VK!M&UZBY4J%1VH<MQKP5+2XM649!QA1('('Z:VKYN:-:
M%L3;@E,+D-1N@>$VH!2RI82`"?SU0GMXGF*.S7W;#KZ:(XE*_M@\,I"3_-@'
M@9\R1J[TV^+6GV[$N+[YBQ:;)44(<ENI9PL9R@]1X4,'CV]-61MQ#K:'6UI6
MVL!25).00>Q!U'T^NT6I2I$2G5:#+DQ^'FF'TK6USCY@#D<@CG5/N'<ZG0:Z
MNW*#2YUQ5MO/C1H`'2QCOUK/`]#WQYXUCHFY\=ZXV;:N:@S[<JTG_9D2RE;3
M_.`$N)X))X],\9SQK-N!N,S9]=H5&^ZG)[]57TIZ'@CP_G2D<8.<E7[:8&J?
M:5Z-W+<=RT=BG.--41\1U22Z%!Y>5`X&.,=)\SJX9US_`+^,N5K<*P[;:>=2
M)#BO%2VKI(0MQ`)X/HA7Z:N<G:';^-'=E2&)K;#22XXM=2>Z4I`R2?F[`#2G
MH+,C>O=!Z=/"TVM2`"W'.0GP\X0CV4O&5>P(\AKJ)EIMAI#3+:6VT)"4H0,!
M('```[#2\N/<>F_?3UIT*BRKGJO2I$F+%Z0TT.R@XXKY1WP?+R.L-N[@QH-<
MI]EUZUY5L2G&TM4]MQQ#K#B0,)0E:>,\8`^F<D:W:QN1%;KKUNVU1YMQUAC_
M`%[4,I2U'.<8<=5\J3^O/'?6*W=S8TVYOZ*W#19=O5M8RPS*6E:'QY=*T\$G
M!QY''!SQKUN'N0W9M:HM'117ZG*JA(;0R\E!!Z@E(Y'))/J.VHFL[L5&V'6%
MW?8=4I4)Y80)3<AJ2@'T/3QV!.,YXX&MV\]TXUOU*WH5.H[U:-<:2[%5'>".
MH*4`G`(YSGSQK*J][P06`O;"K)+BPA9^V-*2@$XSE.3@?D-:<O="H.7Q5+/H
M%GR*O,IXZG%HFML@I`3D_,,#!4!WUMVKNE"J]T&TZM1*A0ZY@E+$O!2L@$X2
MH=^`2#C!'8ZV:UN$6[@D6Y;%OS+BJL4`RTQW$-,Q\_RK=7P%>WT[\:VK*O23
M<-5JE%J=N3J+5*<E"W6GUI<04K)"2E:>#G!]O0ZNAUQ'<\.Y=Q=T:[%B($J8
MT^^E"%NA"&F&E%(`*C@`<?4GUUC;VDO%R.)J$4I5/R0N:*FP64'W4%:F+.MZ
M[+!OJU:DI;'V&HSVH?VF')0\R\E:@%MDI/H<\^F1VUU3?<]%+LRO3UK*/`@O
M*!']KH('[D:5_P`+T5F'84^<ZII*Y,]9*BH9"4(2!GTYZOUU9-RMU:':L!V+
M3I3-1K[H+<>)'4'.A9X!<QV`/EW/8>HYSNBQ95N6/`J]QI6U7*U44]*73\T=
MD(45%?\`O*4H$CR`'GG3RW*OVV6K,DVK;DMBMU2?%^PQHM/P]@*3T]1Z<C@=
MAW)Q^86]\V[4K=VJLJS)JP*C4JHI]UA)R4D\!/N1X@S[ZL%^)-Y[LT';-EQW
M[@I"6U2VTG'44HZE$G^YTI'H5'UUT1&CL1H[4>.RAIEI(0VVA("4)`P``.P&
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M2F*G=4^N*J50CMM"6`DL)0EQ1P`<')QGCR&I&Z+\MJ+MDS9EMR6ZU695-13F
MHT!LNXRV$J4<#RYXY.?KJB7;:TRB63M]9-0R*E4ZHX^\PA62WUE"`G/;("P/
MSSKK!"$,,)0D=+;:0![`?_FN3;*N(VW9%_7K&)34*C/3!A.$Y4A:NI9/Y@*Z
MOS3IU;#VO'H%APIJVPJHU9`F27E#*E!7*$Y]`DCZDGSU5?BF;;:MJ@U)M01-
MC5'#*@/F`*"HX^J$G45693MT[_65'6DJ$&"S*=2.`E?0IXG\LE&NB5J2A!6M
M0"4C))\AKF:CW3,MW;Z;6:2ZVBLW=<+R8\EU&?#;*L%>//!SCR!5YZ9$[:IU
M5(6N'>5QIN%+>43W*@X4J='/*,X"2?(=AZZHEQ0:U7=_J53J=64Q:G2*2WXD
M]4</=*@A2E**#@')<`]NK4QN_(NFV-MJNQ7;I:JSE5<9AQBW!3&+:<J4[PDG
MJRE./;4Y\-]#12]N6)ZF^F15'ER%D]^D'H0/RPG/^+4[O/=3MI6%/GQ'/#GO
MD18J@<%*UY^8>X2%'\P-:.P]K,V]8<*6MK_2-52)DEQ0^8A7*$G//"2/J2?/
M5:^*9I"+,I$Y*>F4Q4TAIU)PI`+:R<'RY2G]!J[;/6PU;%C4YA30$^6@2YBS
MRI;JQGD^PP/II9?%,K[$[:-5C#HFL/O%MP=QT^&H?OK[?55AO[^V;][S(T*%
M`AHD../N!"&W"'%X)5VY"!S[:WMXKGAWO!CV%92T5FI3)#:WW8WSLQVTG.5+
M''?'([#/J!JM5<T:W-ZK.I=7J+35-MRDLLK?=R$^(EM:@?/DJ4DZ?=OWE:UQ
MRG(=#K,6<^VWXBT,DDI3D#)X]2-(S;>\;9I>Y.X5?KU6CQ$OR%(C*7U%3B`X
MO/2`#GA*/VU+VM!F[A;PIO\`33Y$6W*<VE$-V0V4*E%*2$E(/<94I7L`!WU$
M[3WU3[+N.YK;O(+@S)536^9CJ3T]9XPL]P#PH*[?,==&QS%?"9L<LN!YM.'F
M\'K1R4_,.XY)'YZSG7+.VU*ES;NW1E06NN3X<F$T?-"WWU#J^@23]-7VJ4-$
M>G3K/ILF.W2YK3-$IT9K#J4**?%?E/=/`7T@D`G)Z!_:TE*';\ZWKLM!B;45
M*#ER%MN&,A(#3Z&R]C.!U*"D]L_)WUT/\0E1$#:VJH"BER6MJ,CWRL$C_A2K
M5.VTV<L^M6-1*M6(4I4V6SXSW1*6E*P5'IX';Y<=M,^V-N;,M=Y,FCT*.U*2
M.)#A+K@_)2B<?3&EGO$IJL;P[?VVZ$.,-N)D/-+`4E04YR"D\<AH]_74:D,;
M5[Z##;3%NW$C">E("6"I78>@2YY=@E6I3<]\57?:P:(%E2(:DR5H3_*HK*O\
MFAK1L!`C_$K=S<TCQEM/J9ZO=3:AC_!KH<G&D!!9BW+\3%7$J.Q(C4J!T!#J
M0L$A"$]CQD*<5^FG.]0**EJ0IBEPF'G&'&BZTPE*NE0P1D`'!US5M[59;>S$
M^VZ8Z35*U7#3(X`R4)<;1XBOR"0K)\LZ:F\U)B4?8V?28C8$>$S%::R.<)=;
M&?S/)^NJO&EQ[EBV#;TAQ+=$HE'8K584O\.$-@-(5Y<X)(]#J3LNW:C?M0J&
MXTNO5BCF>M4>GMP5(0I,-"OE!*DJ[J!.![GG.H*E15VG\1Z(SU1G5$SZ>HF1
M-PIYW^$2!E(`/+0`X]M1MNPJO1-M=TJ_7J7,I\RJ<)$ELMJ4'.KMGOR[SJQ;
M2N;C4NP*2Q1+;HLF`XE;S;S\Y3;C@6LG)3CCT^@UI[YR)E5K>W%O5%J.W.DR
M$NRV$+ZVTJ4MM&.>Z?QC/GSK#.:8VIWSCSTMMQ[=N%"D*/2$H8*E#J`]`E?2
M>..E6-;VYL)-V;[6I;2I4AEB-#+ZW(KGAN-*^=>4JQP?D1SJPWI8D:C6C6ZJ
M;RO)PQ83KJ4.5A:DJ4$G`(QR"<:2U8IKT?X=*!+0C^$_6G7W>G^ZMM)/_!C]
M-=9VP]'D6Y29$3'V9R&RMK';I*!C]M)'>PF]MQ+8V_IRNOP%E^>I(SX05C.?
M3"`3_B&OEAEJ7\2=V+6CI^S17&F4GCI"/";&!Z=(_?38W.K;5OV'6ZBM?2X(
MRVF><$NK'2@#WR<_32]J^U3]?V>MJ@LO(C5BFLI?;+HPDK6"IQM1'(Y5W]4C
M4+8.Y=VVY<T&Q=PX2PMU26&)C@PX"?E02H?*XDGCJ'/J3K4M^XF:)O7>5Q5B
MG5;P7NN)',>"XX%A*T)SV]&Q^NH;X@[\@733*3`IT&J,MLR%NK<F12RE1Z,`
M)SR3R==!;8,I8V[MAM)R/NR.>WJ@'_GI;_%2P\Y9%,?0V5-LU$>(H?RY;6!G
MZZ;5I+:<M:BN,8\%4%@HQVQX:<:YY^*6Y&955I5L1W`L0LRI8'/2M0`0#[A.
M3_B&NEH3K+\-A]A:5LN-I4A2>Q20""/IKGK<I*MP]ZJ':<`AV'2!US5CD(^8
M*=]NP0G^\<:]VI"IMX_$%>,BIPXL^%#84REJ0R'6^I!;:!PK(S\JM/JF4BE4
MADLTJFQ(+1[HC,I;!^B0-)/;U#=?W\OFK2$"0U!08K9<2"$$*2@8'Y-J_?UT
MY:JN!1:74:P([+1BQ7'5N(;2%=*4E6/?MVUSSM?8+%Y[-UL/LM)JDR>X]$DE
M(ZDK0E.!GR23U@_GIB;"WBNM6^JVJJ%,UVAC[.\TL84II)Z4JQZC'2?<`^>I
M;=JR+:N6W:A/JD=MB=#C..M3T82MOI23A1_F3QV/KQ@Z@/AD>G/;;E,LJ++<
MYU$8J)/\/"20/;J*OWTX3KE=JK1K6MNZ:LZIIQV9>:$E@*!6MMAWQ3Q]"/KJ
MR5[[X7&KDBRX`J])KM2C5-$V*\TA#"0E)>0LJ4"VLE`'/&%'.#QI?U^KJK6_
M])D%<8-(JD1MIN.X%I:3XB24E2?E*NI2BKI)'43@GOIB?%?4O#H5!I`4<R)3
MD@@'R0CI&?JY^VG3:4!-+M>CTY*"@1H;+72>X(0`<^^=2^EV_MP9.ZS-_P`B
MKA:6$!#4$1\=.&B@'KZN>23VUM[J;?Q=P*/%@N33!DQ7O%9DAKQ.D$84G&1P
M1CS[@:@[?VMGP;^@WG5[G%3E18X8\/[&6^K#/AA6>L\XY/'))UMWWMS*J]RP
M;PMBKBD7%$`07%M];;Z1D84![$CSR./+.LD2V+\JT^&[=MT0D4^,ZAY4"D1U
M-ID*2KJ`<6H]73D#*1P=0,?::XZ;=59N6B7]]WRZHZZIW%,2[A*U]?3\RSVX
MYQY:N%GVU=5'J;\NO7N_765L^&B.N(EE*%=0/5\I.3@$=O/2DV,V]JL&_*I6
MZW3946-`4X(0D-%`<<6I2>M(/<!`/_$--#>^GSJIMC6H%-B/2Y;O@^&RR@K6
MK#R"<`>P)TO[(VHJTK:\TV74W:1.K#R':@'&"MW[.WPVQRH=/`R>_?&-/:G0
MHU.@1H$-H-1HS:6FD)[)2D8`_0:I%T;>*K>X5"O1JK"*Y2TH08YC]?C!*U*/
MS=0Z<A1'8ZK7Q/5`1-NFX2587-FMM].>Z4A2S^Z4ZF+5W!V_HUL4>EKNBF-K
MB0F6EI2X2`H(&>0/7.LU5L!BY;_H=_\`WUU1X;3*H\5,?A:1U*!Z^K/)6#V\
ML:E-S+$A7]0FJ7*E*B.L/!YJ0A`64G!"AC(R"#Z^0]-+?;NS;KB;QSJO<+<J
M3$A0U1HM1=;"!(Z0AM!`!."4]1]^3YZOF]D&LU3;NHTNA079<N6MILMM?B".
ML*4?T3CZZ^6M9D65M)2[1N"$M"%PDID-*.%M.$]9(/DH*.1^6H6BV/N+;E+7
M0:)>\'[K22F,Y*@%;\9!.<).<'&?/(],:LM@[?TRSS*FB0_4:U..9E2DG+CI
M)R0!_*,\XY/J3@:KMX;7U"7>:;VM"X?N:LJ`#P<9\1MSY>DG'N``000<9X.O
M<+;VY:U5(,_<.Z$56/`<#S%-B,!IA3@[*7P.K'ICZXR#+1MTK5%?K%"JTYND
MRZ<^6DF:KPTOI`_&DD`=\C'G@$9SI>UUYG=?=2WT6\E3U#MY?C2ZFE&$+5U)
M5T)41S^$`?FH]AG3_P`:4GQ)4-VJ[=+EQVU+<IDA$I03R?#P4K/T"@?IJ2V$
MK\>M[;TMI"D_::<G[&^V#RDI_"?JG!_75VN2A4VY*+*HM68\:')3TK`.""#D
M*!\B"`0?;2QI5H7Y;;";5HFX-/$)2%*B)EPNN2PT#\W3S@@=0Y/';&.VIZB[
M4V]"H-6IM2<D5696$_Z0J$A7\9TYR"D_R@*`('/(&<ZB8%A[B4JFIH%,W%;;
MH[:?#9<<IP5)9;_LI5GT\\Y'EC5ML&Q*-9,!UBG^*_+D*ZY4V0>IU]6<\GR'
M)X_S/.M';[;R+9E2K=1;J3\Z155I6ZIYM*2DA2E'&/4K_;5[TH:1L_+HLN?+
MI%^5B$[/<\2066FQXARHC.<_VC^NIYNP:D[1*Y2JI>M7J*:I'$?K?"?X"<G)
M2D<9(.#J=L.UH]FVS&H$64Y):84XKQ7$@$]2BKL.//58O';!NJW`BZ[:K+]O
MW$G\4AE`6V]QCYT<<D8!\B.X.M&;8%\W+'%-N^^TKI!QXT:FPTLJD8\E+\A[
M8(]M,NC4N!1*7&I5+C(CPHR.AII/9(_YG/)/F=;NN4=R=D;N<NNH3[=B(J,"
M<^N0G^.AM;14>HI4%D9Y)P1GC54_J5W-QC^CIQ_YQG_OU==J-E[KAWC`K%R1
M6Z?#I[J9"4^*AQ;RT\I`"20!G!)/T]KIO%MY=%Z7K1Y<-J*:/$:;;<4MX)7R
MX2X>D]^,?IIX`8&-&C1HT:-&C1HT:-&M.HTNFU-"$5*GQ9B&SU(3(92X$GU'
M4#C6A_1.U\8_HW2/_9-?]NIE"$-H2VVD)0D`)2D8`'IKUHT:-&C1HU&56@T.
ML%"JM1X$XH_"9,=#A3^74#K=B18T-A,>)':893^%MI`0D?D!QK-K&^RU(9<8
M?;2XTXDH6A8R%)(P01Y@C2&D[87E8UQO5S;&>P[#?_UM,EKP".X0<\+`YP<A
M0]3R=3Z:SO?4FS%:M.ATEPX2J5)E>(D>Z4I4?\CJQ;?61.M^9.KMP5Y^LW!/
B0EMY]8PVT@$D(;'D,GV';`&KYHT:-&C1HT:-&C1HT:__V3\_
`
end

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>g695538.jpg
<DESCRIPTION>G695538.JPG
<TEXT>
begin 644 g695538.jpg
M_]C_X``02D9)1@`!`0$!J`&H``#__@`^35),3%]'4D%02$E#4SI;4U5.0T]2
M7T5.15)'65U'24Q?3$%54U1?2E5.1U]#35E+7TQ44DA%040N15!3_]L`0P`'
M!08&!@4'!@8&"`@'"0L2#`L*"@L7$!$-$AL7'!P:%QH9'2$J)!T?*"`9&B4R
M)2@L+2\P+QTC-#@T+C<J+B\N_]L`0P$("`@+"@L6#`P6+AX:'BXN+BXN+BXN
M+BXN+BXN+BXN+BXN+BXN+BXN+BXN+BXN+BXN+BXN+BXN+BXN+BXN+BXN_\``
M$0@`3`+0`P$B``(1`0,1`?_$`!P``0`"`@,!```````````````&!P0%`0,(
M`O_$`%(0``$#!``$`P,&"`@,!`<```$"`P0`!081!Q(A,1-!410B814R-G&!
ML187(S5"<Y&3"%)5=(.RT=(D,S=35&)R=8*2H;,TE*3B)28X0U;#\?_$`!H!
M`0`"`P$````````````````#!`$"!0;_Q``K$0$``@$"`P8'`0$`````````
M`0(#!!$2,C,%%"%Q@;$5,5%AD:'1$T'_V@`,`P$``A$#$0`_`,2Y_G*7^N7]
M]2W%/H-E_P"K;^XU$KG^<I?ZY?WU+<4^@V7_`*MO[C7-IS3ZO-X.K/E/M*$G
MO7%<^=3_`!WAY\LV:)<_E;P?'25>'X'-RZ)'?F'I6M:3:=H18L-\L[4C=7];
M*RW9ZU2%K2VEZ.\CPY$=?S7FSW2?3X'RJP?Q4'^7?_3?^ZGXJ#_+O_IO_=4D
M8<D3O$+%=%J:SO%?W"#WJU,M,(NMJ<4_:GE:2I7SV%_YMST/H?.M)5R6;AZ_
M:WUD7E+\5Y/)(C.1O<>1Z'WNA'D>XJM,LM;-FR&;;HZUK9:4"@K[Z*0='UUO
M6ZQDQS6.*8:ZC37QUB\QMNW_``E^E:OYJY]Z:NZJ1X2_2M7\U<^]-7=5K3\C
MJ=F]'U*4I4Z^5%,GX@X=BTD1+W?8\>2=$L)"G'$@]B4H!(^VMAF5W-@Q2\7E
M(!7#B./(![%02>4?MU5=\"\0MJ<5CY9=6&Y]]NY7*=ER4AQ:05'0!/;H-D]R
M3\!03/&.(6&Y3*,.R7V/(E`;#*DJ;6H>9"5@$_9NMK,R*SP[_;\>DR^2YST+
M<C,^&H\Z4@E1Y@-#L>YJ!YUB>*9',M=UME^M=FO4"4AY,YE394I(.RE0"AOK
MK1/;KY$UL,AO;<;BQB5G-IMSZIL:0M,YQK;['*E1TVKR!UU^N@D</+\>F/7U
MB//YW+'OY0'A+'@Z"B>X][YJOF[[5L+#>+=?[3&N]J?\>#)25-.<BD\P!([*
M`(Z@]ZI'$_SQQR_I?ZK]8G"_(>)*N'MN3BN,VYZVVYM:"N:\H.3%!:E*#0!`
M&MZZ^8/U4'HFE5S:^*EFE<.9.:RF'(PB$LR(?,"M+X(`;!.M[V-'T/7L:TB\
MWXGQ[&,JEX7;190GQW(J)*O:T,=^;KTV!U[;^`H+AKHFRXL&*[,FR&H\9E)6
MXZZL)2A([DD]`*K7..*";+BF-Y198:9\*[24(+:P0YR%))2G1Z+V.7KL;]:@
MO%.[\3YW#N\(R/&+5;K8?!+CC<DJ<"2XDI``41L*`!WZ]J#T0RZV^TAYE:5M
MN)"DJ2=A0(V"*U&09-9<=<M[=WF>SKN$@1HP\-2^=PZT/=!UW'4Z%:WAN]D+
MV+13D<2'&?2A"6$Q5E04SX:>52M]E=]BH-Q]_.&`?[]:^]-!<M*"J^S3,[["
MR:%B>)V-NX7:0R9#CTI9;CL-@ZV2.YZ>1Z;'?>J"P:55EISK+8&=V[$LSL5O
MCFZ-K5#EV]Y2T%20200KKY:\M;'<&MYC&73;OGV68T_&CHC6;P/!<1OG7SIV
M>;9U^P"@F]*A$7+IKW%2?ARX\<08]L3-2\`KQ"HJ2"#UUKWO2HG:,]XAY5"G
MWO$\;LZ[.P\MME,R2OQWN3OH)Z`GIT.N_<]Z"W9<F/#C.RI;[;$=I)6XZZH)
M2A([DD]`*^HS[,J.U)CNI=8=0%MK0=A22-@@^A%41Q2R:]9/P07=6K(8#3SB
M47)F7S)<9"7$\I;WKF!5R]==C6S8SK(L4X;X^;C9X+MWN"V(5J8:>(;6V6D<
MBW5$]#UZCIY=N]!=%*JUO+N(-FR"T0LKQ>"Y;[D[X/M-H6XZ8ZCYK!\NO7X;
M.^FJR\JSJ\IRY.&899F+G>&V@_,=DNE#$5!UKF(ZD]0?M'?R"QZ57.+YQ>_P
MN_`W-+/'MUV>9+\-^(Z5L2D#N!OJ"-$]?0]NFX_;^(V<7W(LBL&.XU;Y#UJG
M.,F5(>4VRAI*BE/-UV5DI/;R!Z4%S4JO>&N<7+([C>[!D-J:MM]M#B0\VROF
M;6E6]*3O?IZG8(/G5A4&MR&]VS'+1(O%XD^SP8_+XCO(I?+M02.B02>I'E67
M"E,3H<>;%7SQY#:76U:(YDJ&P='X&J]_A`_Y);]_0?\`>16.O+9N/0.&-KBQ
MX[K5Z0Q&>4[OF0GPF^J='O[WGN@M&E03BSF,_"K';[C`BQY#DF>W%4E_FT$J
M2HDC1'7W:U&<<0K]8N($#$;-8FKF[.@^,PGF*%>*5+`YE;T$`()/3?QH+2I5
M56C/<L@9S;<5S>Q0(GRJVHPY4%Y2T%2024G9/U>6B1W!KMN^=Y+<<QG8O@EE
MA3EVQ(^4)D]U2&6EGL@<O4GR\^H/30W06A2JGPSB)DEVXAO8;?K!&MCT6$IY
M_E65E3@*=%"MZ*"E0(\_C5L4"E*4"E*4"E*4"E*4"E*4"E*4"E*4"E*4"E*4
M"E*4"E*4"E*4"E*4"E*4"E*4"E*4"E*4"E*4"E*4"E*4"E*4"E*4'F.Y_G*7
M^N7]]2W%/H-E_P"K;^XU$KG^<I?ZY?WU+<4^@V7_`*MO[C7-IS3ZO-X.K/E/
MM*$^=7_P[^AEJ_5J_KJJ@/.K_P"'?T,M7ZM7]=52:;FE8[,ZL^7\;Q5P@H4I
M"ID=*DG1!=2"#^VN/E*W_P"G1OWJ?[:A6?X2W=4KNEK90FX)&W&P``^/[WWU
M32VN1:D+;Y5).BDIT0?2ILF:U)VF%O4:S)AMM-?#S>FQ<8!(`FQR3T`\5/\`
M;5&<2?II<OZ/_MIJ/6Y*?E&'[J?\>WY?ZPJ0\2/IG<OZ/^HFH<F7CHIZC53G
MP^,;;3'M+/X2_2M7\U<^]-7=5(\)?I6K^:N?>FKNJ?3\B]V;T?4I2E3K[3Y=
M9Q?\8NUE*P@S8KC*5']%12='[#JJHX/9[:;38D81ELANS7JT*7'4B8?"0XC9
M((4>FP#K7GT(WNKOK1W_`!3&\BY3>[)"G+1T2MYH%:1Z!7?7PW0><N+%IX20
MK(NWX:TS+R60ZVF.F#(=DZ'-[P/O%.R.FN_7M5CY`E2.-G#A"DE*DVZ0"#Y'
MPE58=BP[%K`[XUFL$"&]V\5ID!>O3F[_`/6MA(M%LD72+=GX+#EPBI4EB0I`
M*V@KH0D^6]F@I#$_SQQR_I?ZK];K@IFN,1.%<!N;>(D1VV(<1*;>="5I]]2@
M0GN001K7<].]6@Q8++'<N3C%KBMKN>_;5);`,C>]\_K\X_M-:9_AS@KZF%.X
MI:U>`GE0/```&]Z('?OYT'GYVRW*Y\$\HO\`&BO(CS;ZJYML@:W'2=%6O0$G
M_E^%2F1%PG\#5W]WBMECT)<?WH8O2"ZLE/5GPRG?-Y:(U]E>@6V&6F$QVVD(
M92D(2VE("0G6M`=M:\JBHX<8()HG#%+6'POG!\`:WZ\O;_I04_DD&WQ.'W#!
MBW,7%NWN7YEQEJY<A>"%J4KWN4`:.]CX$58W'Y)/"6_Z!.@R3K]<BIS<[/:[
MJ(PN,"/*$5T/,>*@*\-P=E)]"/6LB=#BSX;T*;':D17DE#C3J0I*TGN"#WH-
M/A-SMUUQFW/6V='EMMQVFUJ9<"PA8;3M)UV(WV/6JU_A"O-1I."R7W$MLM7I
M"W%J.@E(Y223Z`5:>/8]9<<BN1+';6(+#B_$6AD:"E:`V?L`KZOF/V2_M-,W
MJUQ9[;2BIM,AL+"21K8W0:7\8^!#?_S?9_\`S2:KW,,CO%]XGHPYC+AC5E3!
M1*1*9*4N3"H`@)6=>IUH_HGOY6%^+?`O_P`1L_\`Y5-9U\PW%[\F,F[V*%+]
MF1X;)<;ZMI_B@CKKX=J"AD,6.V<;L-AVW)[C?Y#:W!+E3)?M`2M2%!*$D=`?
M4#?<;J78K=[99>-^?L7><Q!5+1&<8,EP-I<"4#>B=#](?]?2K+BX;BL1$%$7
M'[>R(+OC1N1A(+3G3W@>_-T'7X5S?\.Q?(GVY%[L4*:^V.5+KK0*@/38ZZ^%
M!5F*7Z!>_P"$!D4^U.>V16;)X2'&>H>4A;>^4GH>NP#V.JC]GL>#W]B=DF(Y
MA<,(G)>7[3#=E)0&B#W+?,"$G?\`&(\O+57[;\>L=ME-R[?:8<60W'$5#C+0
M04M`[Y!K]'?77K6JNG#["KK.<GW#&K<_*<.UN%K16?4ZUL_$T%,R<@ON4_P=
M,EDWEX2WHTI++4SEY/:&D.M'FUH;[D;UY>NZW^37K`[APSQ.%D*%SK8^(\5<
MV"XD_)SX:3U6K>TG1/31Z`[%7'\D6OY)-F^3HOR86RT8@:'A<A_1Y>VJUD/"
M\5A6>398UA@HMLE?.]&+04A:M`;(.^O0?5J@HR[KN'#FXV%S$.(;M^B39B&$
MV9]Y,@J;4>X*20!Y;`3U([]:[KC:H;/&[)(F09/=\=3=&FWX,J%,$9,@``%"
ME$:.B"`.G5)\]5=%EP3#['-3/M6.P(LM(TEY#6U)^HG>OLK87_';'D4=$>]V
MJ+/:;/,@/MA7(?4'N/LH*<L]LQ-/%BR0(>2Y3D=WA(6^F0Y.:DQXJ=*"DK41
ML;]$GN16\X*H2,BXD.`>\;\XDGX`KU]YJQ,>QC'\;0ZBQ6B)`#Q!<++8!7KM
ML]SKTK*MUHMEL=ENV^`Q&<F.EZ0II`275GNI7J:"J<!_R\<0_P!5'_JHJQ<Z
MO4S'<2NM[@0A,D0V?%2RHD!0!',3KKH#9^RMA%LUJB7.7=8UOCM3Y8`D2$(`
M6Z!VYCY]JSEH0XA3;B0I"AI25#8(]*"B>*^?8[D7!I8BW.(Y<KFB.$PF7`IU
M#@6A2TE/<:Y2-D>GK7/$E1Q]GA).NB2S&MLIEN6X1T:(;;WO_E4?L-69!X>8
M1`N"+C$QBVM2D*YT.)9'N*]0.P/IH=*WMWM5MO4!RWW6$Q,B.?.:>0%)/H>O
MG\:"COX0^46"XV:PVFVW6+-EFY-2"F,ZET(;"5)V2DD#94->O6MY??\`ZEL;
M_P!RN?\`[JG43A_A42*N+'QBVH96M+BD^`#S*3OE))Z]-G7UUN7;-:G;PS>W
M+?'5<V6RTW**!XB$'>TA7IU/[:"M.**1^-'A@K0YO:Y`WKKK2*U6!WJUX;Q&
MSNR9),8MSL^=[?$?DJ#:'FU<Q^>>G3F'3_:]*N&;:+9/FPITR"P_*A**HSKB
M`5,DZV4GRWH5566.7YK*Y\?)^'_X6X\O2[8]%B-N.Q@1[R%;Z]_77;S\@UV-
MY!;,C_A%2YEH?3(B,V54</H^:ZI*TDE)\QLZWYZJ]:I[ACC=U?S>XYI<,=1C
ML`0TP+;;-!*T-@@E12.B>W;7=1]-FX:!2E*!2E*!2E*!2E*!2E*!2E*!2E*!
M2E*!2E*!2E*!2E*!2E*!2E*!2E*!2E*!2E*!2E*!2E*!2E*!2E*!2E*!2E*#
MS'<_SE+_`%R_OJ6XI]!LO_5M_<:B5S_.4O\`7+^^I;BGT&R_]6W]QKFTYI]7
MF\'5GRGVE"?.K_X=_0RU?JU?UU50'G5A8WQ#:LUDB6Q5J<>+"2DN!X)"NI/;
M7QK?!>*VWE)H,M,629O.W@N.JCXOVV'&D0;@PT$2)*EI>*>R^4#1(]>O>LW\
M:['\AO?^8']E1;-LM;R=N&A$%<;V=2U$J<"N;8'H!Z5-ER4M28B5S5ZG#DQ3
M6)WE&K=^<8?Z]O\`K"I!Q(^F=R_H_P#MIJ/V[\XP_P!>W_6%2#B1],[E_1_]
MM-58Y)\W,CH3YQ[2S^$OTK5_-7/O35W52/"7Z5J_FKGWIJ[JN:?D=CLWH^I2
ME*G7RJ_XC\3;3@<VW0YL.1*<EA3BPP1MEL$#G.^XV3^PU8%>?;/!A\2LLS^]
M39+28!C*LMM*U`:UU\0;^*0K_C-!?[+K;[2'FEA;:TA25).PH$;!K[JKN`>0
MNW7"!:9JMW.QNF"^DG9Y4_,/[/=_X:A.,9+DV<O75\\2X^-W%,A;4:S&,U[@
M'S=E>BK9Z'6ST/U4'H>E4]DV6YWB_"(W6]0X[&1I?3&6^CE<0E*CT>*4[&]=
M-=M^6NE8%O<SQ3=LNV)\1(>8CQ$>V6];;#(+9'O'>^9)'QT?^HH+PI539ID>
M4WGB!'X?XA.:M:VXHF7"XK:#BVD;&DI2>G8I^OF[@`UBN7C,\`S.R6_([\B_
MX_>WO9427(Z67HSQT!\WH021Z]-]M=0N.L&]3_DNSS[GX#DCV6.M[P6_G.<J
M2>4?$ZU55S+MF.<YY>\>QN^"PV2QE+4J6VP''GW3OW1OL`0KL1VWUV-=D>7Q
M%QZV9I`OLI5PBP+8[)ME\#2&U*6$$A*D^9'?L>J3U.Q06-B=Z_"+'H-Z]B?A
M>U(*O9W_`)Z-*(T?V;^VMQL>M4_;+]GUSX/X_/Q]`G7^X*Y'YKW(!'1XBP72
M#H'6@.Q]=5&<VN.7</X4>^-\4&;W)0^A,BUR&V@'4GORI!)`^K1T=[Z4%TW_
M`"BT6&X6>VSW5B7=I`CQ&D(*BI6P"2>P`YAOZ^FZWOE7GOC-`O$[B)@+\6_+
MBIGOA,)(CI5["YMOF6-GW]\R>AU\WXU(,LR7)1DEGX=V?(8T&:W!3(NE\E-(
M!T!KW$$\O,KOK_6'4:)H+DI5+Q,ER'$,UL=INV61LGLU[<,=#P;;0]%>Z!.^
M0Z*22._Q[:ZX$S*KU?>(N0V%[/F,0CVUP,Q(ZH[95*]5E3FAZ'6^RAH>=!>]
M:?+;XUC6.7&^O,+?;A-%U3:"`5#8Z`GZZT/#8YJW$N$/,78\SP']0;BR4#VM
MKK[Q2D].P\AW^&ZXXR_Y,,E_F:OO%!(\9N[=_P`?MMZ996RW.CH?2VL@E(4-
MZ)%=.69):L4LSMXO#JT16U)1^305J4I1T$@#S/[*U?"G_)MB_P#NYG^J*@7\
M)J%<'<.8FLW53,%J0VAZ&&@0\I2O=7S=QRZ/3SW074DA20H=B-U&,^RZ/AEF
M8NDF([*0[*;C!#:@D@KWUZ_54"RN\9EB]NQS#8-^1<\GOLI:$7-^,EL,-#77
MD&QL;[]>@/3M4-XQ67-K#9+8W=LI5D%HDW!DK4]&2VY'?&R-$'YI!5W[:%!Z
M7I2E`I2HIQ+R"?C&&3[U;&X[DQE;*&TR$DHVMU".H!!_2]:"5TJJ;[DG$?$6
M(UWR)K&9EI]J:8D(MZ7VWDA:N4*3SD@Z)[?_`-J77O/,0L5R%KNU^BQIF@5-
MJ)/(#V*R`0CN/G$4$HI4)N.?6V'GMKQ53T?EFQ2]XW,22M2DAI"=#7O;)WNL
MR'Q`PR;*?BQLB@N.1V%2'M+(2VVDZ4I2B-#1\B=T$JI4:Q_-\6R.0]%LEZC2
MY+2"LM#F2HI_C`*`V/B-BM-C'$&`YP^L^4Y7-AV]<X*'*@*`4H+4`$)ZJ)TG
ML-T$^I4>CYEC$FS-WIB]17+<X\F.EX*.O$4=!!&MA74="*V,J\VR).$"1,;;
ME&.N2&U'KX2#I2OJ&Q0;"E0QGB=@3SY8;RFW\X;+NU+*4\H&S[Q&MZ\M[^%;
MG&LHL&41WI%AN;4UME00[R`I*">HVE0!&_JH-U2H1F&3W>-?[=B>+Q8CU[FL
MKDK=F%7@Q&$G16H)ZJ)/0`>=?%BN><0LE8LN3P84V%*96XS<[8RXA#*D]T.I
M43R[\COK\>N@G5*BK/$##'[T+(SD4)=P+GA!L*.BO^(%ZY2KX`[KYO7$+#+)
M,=A73((L>4RL-N,GF4I!T#U`!T-$=>W6@EE*CE[S7%;%&AR;G>XS+4U'B1BD
MEPO(UOF2$@DIT1U[5DQ<HQ^6BU+C7:,ZFZE:810K8?*1M0'Q'GN@W5*A7$#,
MF[!C612[2]%D7:T-,N.QW02$>(H!/,`1W&R.OE7Q;L_MTO/+MBSC\9H08Z%A
MPJ(*W-*+H.^@"`!03BE12T\0L,O%U;M-MO\`%?FN%0;0.8!PCOR*("5?8377
M.XD8/`G&!+R2$U)#JF5H))\-:5<I"B!I/7UU02^E0C\/K<.)"\-4ZPD(@^,7
M2H\Q>YM^'VT`$#FW\?A6=9<^P^^7,6NU7Z+)F*YN1M/,/$Y>_(2`%ZT?FDT$
MII2E`I2E`I2E`I2E`I2E`I2E`I2E`I2E`I2E`I2E`I2E`I2E`I2E`I2E`I2E
M!YCN?YRE_KE_?4NQ%"W,)RY#:%+64-@)2-D]#Y5$;G^<I?ZY?WUF67(+O9$O
M)MDOP`\05^XE6R.W<'UKF5M$6WEYC%>M,DS;Y>/[81@SM_\`@97[E7]E/89W
M^@ROW*O[*D'X>97_`"J?W*/[*^V<_P`I;>0XJX)=2E0)0ME`"AZ'0W^RL[4^
MLFV#ZS^(_J.>PSO]!E?N5?V4]AG?Z#*_<J_LJ?W3)\B?@*O=DNJE000)$932
M%.0U'R/3J@^2OVUH/P\RO^53^Y1_969K2/\`K:^/#6=IF?Q']:>WP9HN$0F%
M)`#[9)+*OXP^%;CB1],[E_1_]M-/P\RO^53^Y1_96@N4^7<YKDZ<[XLAS7.O
ME`WH:'0=.PK$S7AVABUL<8^"F_SW]_NEW"7Z5J_FKGWIJ[JI'A+]*U?S5S[T
MU=U6]/R.OV;T?4I2E3KZ%<7,@=QS`;K-BA9F.M^S1@A))\1?0$:]!M7V5#\+
MX)88,5M2L@LID79<=*Y*S(=3[ZNI3I*@.F]=O*KEK@$'L>U!0EOM3?#'C-&@
MVB*MK'LBB!EM&U+0R\.B05'9^=KN>SGPK37*\\/;P;BSQ2Q8V7*&G5A:H49U
M!?&_=4E2=\Q^*NAZ'M7I38/45P4H/4I!^L4'GS#I&8V'@U+D_(+EXB&>?`M]
MR;*W/D\@`GD'?KU`[:).M:J)9;^+R[-P7^&%ONL;,7'T%F/":=;\([][FW[J
M=>J3KUZ5ZRKYY4)ZZ`^.J"D<@>N.`\3XV;7:&_+L]SMB(4^3%;*_9WDA/O$#
MR)0/L)UU'7%O]\;XK9EBMOQ:/+=L]IFIG3KBME3;:2D@A(YAWZ$?\73H":OD
MZ/0T`2GH`!]0H*-BW9'"[B1E3N11I+=BR!U,R+/994XA+FU%2%<HV#M9_8/7
M=9#V7WO-+9G4J!!4WA[-F?:B//1RAV2_X9V4[/S>_37\7L35U$`C1`(H``-`
M:H/,-X^5&>"6`(6)Z+#[0H7D1`0YX/BJT#YZUS=^F^7X5K.(`X=2,/DQ.&^-
M.RWDE"Y5Q$5XB*V%#H5N=>91(&AY;KUCT(UY5P`E.@-#?V4%%<7)K<*3PPRU
MQJ0NUPGPZ^MMLJ*$J#2A]I"3T^%:S-XUE&<6SB'=[`Y><.O-N;0ZYX"E*BN:
M'*M2.XZ!/[5>8Z^B5<O+[VM?&FAK6NE!Y[LR\)OV;6:%P_P:%*AL.A^?='XS
MK28P201R;(]_H>XZG736S63E]ZQ*1E=XM/%?%V(J6U?_``RYL1W29#/76W$>
M\3VZ#H#L=*OL)2GL`/JH4I5W`/UB@I+^#_$?8N&3N6@7%&&K=1\F)G`A2E=>
M920?+RWY^[OJ#4YXQ)4OAEDB4)*E&&K0`V3U%34`#M2@H?!^,&-6+#[+9YMN
MOADPXC;+I;A;3S)&CH\PV*[^*]_8S?@Y-N]DA3BQ'G-^(AYGE<`0H<RN4$]/
M>'7ZZO`D#J3JG0C?E04+F5Z1>5XAQ6QN#+G0;+)<8G,AK3H;(`4H)]!M77X@
M]NM:CB_Q$M69V.V6S&8TV8TB>R_*DF,M"&"-A*#L?.))^'3SKT@"@)&BD)/;
M5$A`)"0!\!01O(,P@6+(+)8Y,.<](N[A;9<8;"FVR"!M9)!`][R!J34KCF&]
M;&_2@YJON.;2W^&5V9;"RI;L4>Y\[_Q#?458-<`@]CN@@<3AA9$3XLZY72_7
ME45T/,M72XK?;0L=E<IT"?KJI;@N19;[G4"\YC(L:Y\YY]$(VAN5\I,+&D!"
MU`[.CR\N]`_;KTO7!`)V104ACY:Q7*>'C=V5,89>LCL!A<MGE6'5.H*&UA)(
M2K6AWK5QK(^_P`:5%MBWWQ<5R9C#;6W'VDS#SC7<^ZE)UYA(KT'H=.G:N:"G
MG+[9,QXB8;(Q,&6FUID.S933*D(CLJ:*4M*)`ZE1^;Y:JN[;&N-NLO#F]R+O
M(L=N8@2H_P`HB`F2F(\IY1]Y*@>7F3H<VO+ZZ]1@H`V.4`^=<^ZH>1%!YJ=A
M.2<4RO((T^Y7EA5W@2G)JK>F.B2&E?E'6FT=QI0VK0WR[Z]:E<W(K9E'$`S+
M$X[+@M8W.:]J2RM+:G"I)*4E0&R`1O7K5UZ%<``=`-4%%_)<=7#[A`U["A0%
MV@J<26]ZYFUJ63]:M$U+L60M'&'.E<BDMN1+>K>M!1Y%=?B:L>E!5^8R%XIQ
M+MV:S8[[EC?M:K9+?9:4Y[(H.>(E:@D$\I[;%=OX<.YA=#:,(:]LMIAR/;+J
MIMQM#+A00TALJ`"E<Q&_A]1JRMI.QL'7>@`'0`"@\XR+I:)7""%P^@PGDY@@
MM,)MHC*2\S)2X"IXG6DCNKGWV/UU.;+";-YXJNN1TK==4AHK*.KB1$'3ZMD]
M*M70WO76N:#S;">B6VRX+<7K]<<8N(L999NZHR7XBT^(26'$D;"NQ'8:^.JR
MH=S>CPL#RF\6YBWVF!>)J7942$IEIQMQ&D2"WK:`L[WOZ_.O0_NJV.AUW%"!
MK1[4'G')[BSD%NXM76V-R'(4J+:Q&<4RI/CI2H@J2"-E.P='X5),DNC5JS;-
MH[L#VV7<+`R84%QI2DS?#0X5IZ=P`>H!V>H'6KI"D=@I/[:YZ;WY^M!YH9NR
MKG<N'Y;R=%T9C72*5PX5J]GC6T$<H07-;W^B`3Y$D=JD[,)/XLN*Q7$'BNW6
MZ*V6_>7RD<I^.O*KO24?HD?97U04F_*BPL]B,7-B0XBZX:W"CLH2>:4Z%*4I
MI*NP44[[D=Q6APRZI;O>(6NRWC\(8C3P;%KN-L`F65OE(4LO)``*=`=>_E\/
M1&T$CJ"?*@Y=G6M^>J#Z':E*4"E<$@=SJN=C>M]:!2FZX)`[G7UT'-*4H%*;
MI0*4IN@4INE`I2N"0.Y`^N@YI7`(/8@_57-`I2N.9.M[&O6@YI2E`I0$$;!V
M*4"E-TW0*4)`&R=4W0*4W3=!2\SASD3TQ]Y"H7*MQ2AMX[T3_LUT_BTR3^-!
M_?'^[5W4J#N]%">SL,SOXJ1_%IDG\:#^^/\`=I^+3)/XT']\?[M7=2G=Z'PW
M#]U/V?",OM$U,N(Y;^;7*MM;Q*'4'NE0Y>H-?=[X;SG9*9%I$=EIU/,N.XZ?
MR*O-*5:]Y/IVJW:5G_"NVS;N&+AX?'92/XM,D_C0?WQ_NT_%IDG\:#^^/]VK
MNI6.[T:_#</W5K@>&WBQ7TSIQC%DL+;_`";A4=DC730]*LJE*EI2*1M"UAPU
MQ5X:_(I2E;)4:S[(7,9QJ1<6(ZGY2E)9CH"%*2'%=`I?*">1/51^`T.I%0;A
M=J[8]E-GM^23Q+^5UK<N7@%#RDK""I0"TZ25<JP.A*>G3M5O'K6)`MT*`J4J
M&P&C*?5(>T2>=P@`JZ_!(_904KB[*+CB'#.Q7!Q;EMFS)ADMJ4?\(+8?4A*R
M.XYAL@]R*XQ^&Q=\DA8C=%.R+!#N%X3&C./**5AI;(;03O:@@.+T-]/LJUG\
M0QU^Q1K$JW!-OC.>+'0VZM"F5\Q5SH6#S)5M1Z@^9KI?P?%W[1#M"K6$1(:E
M+C^$\XVXVI6^8AQ*@O:MG9WUWUW087"A]Y["HJ77W'T1Y$J,R\XHJ4MIM]:$
M$D]_=2!]E03C1E'B27K#[3)AQ+<8TA\B.X?;'2Z@I;"@DCD2G:E=>JN4#L:L
M6/9+=!R:S(@L>S,V^V/LL,M=$!"EM="//7+_`-36^NENA76$N%<&`_&64E39
M)`)2H*';T(!^R@I?)U1;O'XA92N2\)UG1'7:'?$4VJ*D,(=0I(.M<ZU'8(V>
MQKXGH\:!DV7OK<1D,#)68\5[G5MIM+C"`R$[URJ2XK8/?FV:M2[X=C=XNB+I
M<;8EZ6D(!/B+2ET).T>(@$)<Y3U',#JDG#L;E7Y-^?MB57!+B'>?Q%A"G$C2
M%J;!Y%*2.RB"10=N1Y&S8#&#ULN\WQ^;7R?!7(Y-:^=RCW>_3??1]*PLVMMO
MO#,")+<0\^'5/Q;8[*##<]Q*#[B^A)2-\V@#K0)!U4JK57^PVK((S4:ZQ2\E
MIP.M+0XIMQI8[*0M!"DGX@B@J7$+UDL=G'\2M<B+$DB5=&)OMC2I(C^`XA0:
M:/."I(2Z$@D]O36J[(EVR#(KGP^R.X2X(MUPNCRV(3+!"XP#+R4@KYCSDI!Y
MN@T>U6?;,6L%K-N5`MK;*K>EU,904HE'B$%PDD^\5%(V3L]*Q(F"XK#O"+Q&
MM26YC;RWVE!YSD:6K844(YN5.]G>@-T$4XQS&)ZK/AS@GJ8N"UR9_P`GQW'W
M41VAT]U`)T72V-_`UBV'B%-CV#&KG>2EJ&E3]MO)>;*7&);2"4*._F\W(=@C
MNM-6<BU6]%X=O*8R?E!QA,93Y))\)*BH)'70&R3T[UKIN(XY.9N;$NU-/,W)
MY#\M"E*Y77$ZY5:WT/NCMK>NNZ"LG>(&:N"/&9A!$Y-K1<7D,VIV4"IY2U--
M*TM/AI"$@*7U][?0:K*FYQF#T?(;K"%MAQ;+;X<Y<.1'4XXX760XMHK"P!K2
M@%:/E5@9!AV.9#(;D76W>*\AHL\[;JVBMK>RVKD4.9&_T3L5WJQ>P%BY1_DM
ME+-Q9;8E-IVE+C:$<B$Z!Z`)Z=-4$0N69WB-9LJEH3%#]LO[-NCA39T6EJC@
ME0WU.G5=?JK51N(&32<@YVK<XNU"\JMRFA;7.5+*72T7/:>?E*P1S<G+VZ;W
M4WN."XK<KJ[=9MI2[+=4A;A\9P)4M&N590%<O.``.;6]=-U]_@1B_P`M_+?R
M4CVWVCVK_&K\/Q]?XWPM\G/_`*VM_&@CW%"VN7FX8_!C_)\]UI;TE5DG/J:;
MGH2D#>P""4$@Z((ZUW\+#"8B7JT,VV;:WH<W4BUR'TOMQ"MM*@EE:>[9!Y@/
M(D]JDV1XW9<DCLQ[S!$A+*^=I86IM;2O5*TD*3]AK&MV'8W;83$*%;$MLL2Q
M-3^56I2GQV<4HGF6?]HF@I.;'N$NU##+>\ZB3A[EPN*0-[467`8:?B%)</\`
MRU9O#:6SD-UR7,F%%4:>^S%B$_YEEH;U];CCG[*E\:R6J+=;A=F(3:)UP2A,
MIX;)="!I(/ET%8T7%[##M$*SQ;<AF!"?3(CLH6H!MQ*^<*WO9]X[Z]*#=*/N
MDCO5*8WC^-7KAX,RR28XQ>7?$ERKT'5"1#<2XKW4'KRA&N4(`U\#NK,Q"&U$
MB7$MJ<5X]RE/*"COE*G3L#T'2L*1P]P^1<UW-VRME]Q[QW$!UP,N.[WSJ:"N
M12OB4T$*R3/K[`O$EZWR&9=MB3X\53;-M=6V4K+:5>+))2E#OY382D*UT![]
M.K%;G?/EF=C5DE1(;LB[7F8Y*EL%X:;DA`;2D*3U)7LG?0"IY.P'$IT]^?*M
M/.\^\'W$B0ZELNC7Y3D"@D+Z#W@-_&JTXU&!CLVRLQ;/!D,2E3YKC<@+_P`>
M>52EA:%)6.8D@I"N4@]1T&@R!Q"RB;8K4\Q+B(N#L!V8\U!MCLQ:RE];8.N8
M(;9TCYY5LG>@-5MX^2YS?PIRQ.VJ.6\?AW,LNQ5.EU]Y#B@VE7.-)VCOHUV8
M#A&-77!,8EW"`IY\6U*2H/N-A:%J+A;6$$!:.91TE0(J63+?;L2L%RN5D@-,
MO1;<$("BI22AE*RV@[.]#F5\>O>@UN#Y@_EUS>?AI:39X\",7/=)7[6X.=2-
M[UI">4$>JOA7;Q8O#]IPV4U!+GRC<5)@1`TV7%\[G0E*4[)*4<ZM`;Z5%\,M
MD2?P@@N+0657B8W.DECW-.KE)4>7T`T`!Z"K.F6J!-G0)\J,EV3!6M<99)_)
MJ4GE)`WHG1(ZT%&V^<AC%9&)(1.0U:+_`&Y<+VUA;+JH;LI"F]I6`KW5!:=Z
M\A6UQF\W_'XC4_VF$_9I>42H"H085XX#DES\H%\W505^CRZY?/=6C=,9L5TN
M+5RGV]#TQM"$)=YU)/*AP.)!T0#I8"ANL*%@^+0KN+O&M243`\M\*+KBD!U6
M^9P(*BD+.R.;6]=*"OL<XB97<A"N#L`^PW!B0X`;:XTW&Y6UK;*7RLA[Y@"A
MH=]CM6/$O.82;W@U\NM\MJ&)MJEW!4=N,MII#8::64K/.=G2NB]>[UZ'=6/#
MP/$X<Y4Z-:$(=4'4I3XJRVUX@(<\-!5RME0)!*0.YK)EXACDN-:8LBV(6Q:4
M\D-'.H!I')R%/0^\DI`!"M@ZZT$'PG-K]<,IMEMN3J942Z079*'4VMV&VE:`
M@_DE.*YG6R%GWBD>1\]5*.*UQGVOA]>YUM=6S)0RE(=1\YM*EI2M8]"$E1W\
M*QG\"Q6T6R9(@6Y:'VH#[+3JY+KBFVU-D%"2M1TG79/8>52:UP(R,>AVQQ/C
MQDQ$,*2]I7B(Y`G2O(['>@AXQ?"L6G62YP)/R5)4X6FW&WB?E';:B4O$[YQT
M*^8]1K>Q43B<1\F;D,K?<9EQYULF2FG!:W8S"'&62XDLK<5S/(/8DI'D1K>J
ML6SX#B5GF"9`M"4O!M32/%><=2TA0TI*$K40@$'1"0.G2NJ'P\P^&M*V;1M2
M67&4%R2ZYX;2TE*FT\RCRH*5$<HT!Y4$2:S3*[?!3*O$RR<LW'C=F'3'<:;C
M.!;2>1>E+4M/Y9/8`D]`.M83/$+)8SURM;P#TQ:H284B;:UP@V9#Y:)6T5DE
M"=;!Z$]CZU9<[$\>GPT0I=K:=CHA&`E"E*]U@E!Y!U]6T'?<%(ZU@M8!B33$
MUDVGQ1-:#,E3\AUU;R0H*3S*4HDD$`@[V-#1%!73=VOV.9#F0DW6$]='IELB
MIDI@NK+@4PL_DXZ"2IWE'S=A/0G8'2IUPUOMRR*TW9J](YGX4]R&5+C&.MQ'
M(A0*V^8\BO?T1O\`960GAYB*8K\86QS3S[<A;WM;Q>+J`0ESQ>?G"@%*&P>Q
M-;?'L=LV.M2&K-"$9$ASQ7@'%+YUZ`YB5$]2`-GS\Z"M86`X>SQ7DP&K!$3%
MCV:/+::`/*A[VAP<XZ]])2/LK[M%E@KS:'^#2IDIVV2I#M[OCSA(D*6E0,7?
MS7%;*=@#2`@>9JTA;(`NSEW$<">Y'3&4]L[+:5%03WUW43]M:"U8!B=IF,3+
M=;%L/,++C?++>*0H[V>4KY3W/<4%-\/L9GW#'\6EV;#EVZ:'F9#N0^WH2'&T
MN$K);2HJ5S)VGE4/.K,XK9'\GQ8UA;D2(1N25^T3VF%K,9A(][EY0?RBOFCT
MV3Y#<XM%M@V>VQ[9;8Z8\..CD::220E/IL]:RG&T.H4VL;2H%)'J#04%B5TN
M.N',C';:W=)#>/26%LO2#%`*5,!1YB@[T0/+1\C6PCF//EYS*S<JL[#-T@NR
MX<:27DO:C)"62I*05A1Y3RI`).AZU;$#';+;W+<Y#@I:5;XRHD4A:CX31Y=I
M&SU^:GOL]*PKOA>,WA<A=QM8>7(DMRG5!YQ!4ZA'(A?NJ&B$]!K[Z#7<+[9-
MMUGG.R(;MNB39JY,*VNK*E0V%!("%;WRDD%12#I/-JIK6JL%AM=@CNQ[4PME
MIU?B+"WW'=JT!O:U$CH*VM!`,HG-GB!:X\WQ#;[3:Y-Y4VA)4774J2VDA/Z1
M2E2R!ZJ'PJLXV92GKIE-[,Z0F[S,;>=C1O`<2()0IQ2&P5)'5*`%*5V*R0/*
MK4S("'F.%W1CW9+TQVW.>BV'&5+(/Q"FD$?;ZU*5VNWN3W+BY%0N4[&]E6M6
MSS-;*N0CMK9/EYT%2HM-FL]VA6F-=W[9:KOCBW+C)1+Y"5)6T$/\RB0E:O$4
MGF\^;7?5==OLX8G9UBLB&FT-NVQF;!CQI*G6F@CG"9`6=%+G.A!(T/F@[/>K
M$MV"8G;F)L>-9VRU,8]G>2\XMT%KKIM/.3RH&]A*=`5'LRL-KQ/`L@=L3"X\
MB8TU&>D./+>=*%K2UKG<*CT2M7*-Z'I0;!R7%R3A9#N5_N+EMB3+>Q*G/-+\
M+W=)4M.^X2KJGIU(5H=ZK>YQ+A&M85:+6]!L.1WZ%&BVJ1(6QSM!#G.M9ZEI
M+JDHVD=2E/;:JN:X8S8[CC[./3H(>M3*&T(CE:D@!O7(-@@]-#]E8+6"8JW;
MIMN^3%+BS"@O(=DNN;*22E0*E$I())!20:"HGDSTRX6%1[6RE:K\Z)<%4YPP
M5*$4.H"5<O,&NO.6NOO)UYU,L%R6-9K3\C+LM[6\Q<I$1QN&RY-8C+2X`4I<
M`VEOW@0%=0-^E2W\!\7^1_DCY+!B^T^U<Q><+WC_`.=\7FY^?_6YMZZ=JV]D
MM%ML=N;MMJBICQ6R2$`E1))V25$DJ)/4DDDT%'6-R7:+KC$ARW36[P]=Y#=R
MO)DI7&N#12\K04%GF3I*3\T!'(>Q[X<-JX878TSI=NM3MUN=GG.PKO;I;CSH
M=2RITJ63[JDE/4*3T&@/C5TV["\8MMW7>(=J0W,47"%%Q:D-\_S^1!)2CF\^
M4#=?-HPC%K1)7)@6EM"U-J:"7'%N(;;4=J0A"R4H2?,)`!H*DRUEO$H+C.-2
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MK7N\2\BMF(QLBFM0G_!N$JVR8KC1CNO*3OPW`GF/(1R[6GKH;((U5J9!CMHR
M%J.W=(RW#'<\1EQIY;+C:M$$I6@A0V"0>O6L"W81BMN<8<B6=I!9#WA)4M2T
MH\4`.$)42-J``)UV^LT&ORJ[W:S<+;A=W)<9^ZMVXK]HBC37B*&@I'4^Z"H$
M'SUNJRXM7)FUV(85$?DPX%IB1G'%AA9]N=*T<J.8)(Y0.9:R3LJ*1ZU<LK&[
M1^"$G&&XQ;M2XJXX:"R2A!!Z`JV1K?3TT/2M3AR6LNX9V87]E$I,R&T7TDE(
M<*2-$Z/?:0>GG00+*3#N[7$')C*>,VSLQG;0\%K:5%3[.AU*D@ZUS+4=@CKK
M1K)S:(S"E1\NB*,A35VBKN=Q3-*W[?I2$&,VR-#D][2DD['.=A1UJQKQAV-W
MBZ(NEQMB7I:0@$^(M*70D[1XB`0ESE/4<P.J^)6%8S*O1O3]L2N874/*_*K#
M:W4_-<4UOD4L>2B-T&MQ5:H.=9=8VU;A?X/<FD`[#*W@L.I^&U-\^O51/G48
MDV:%)SJ,SCRIDR\1;J)]VNZW5<L9KJ?9-C0/,G2`V!T'4]:D_#](E7;,+P]U
MEO7=R(H^0:8`0VD#ZBHGXJ-9<;`,3BW$7*/;'&I7M!E<Z9;P!=*N8J*>?1)/
MJ*"J<$7,7(Q7)[K#\%V]S)+'RA'G+5)6\L.]'6RGD+8Y-)2/F%"3ZBMYC,6W
M6^^-WO%X]RDV:SQ'F;C<6PMYR]/J(Z(3_P#=*5!2BL=-G0Z5/FL%Q5JY/W-N
MTI3)=\7>G5\B"X-.*0CFY4*4.A4D`_&N;%@^,6&8S+M-N7&=924-ZE/*2D$:
M("5+*?/TH(AQ,?>R3A[*NT>1=[7$BA2G(,B*8ZY*@M`3S\PY@@=3H:YMC?:M
M-Q3BSKQE-\;ML`7!5LL`*O&DE@0'%+6I+S6C[[A"3WY0.0#FZD5<ETMT*ZP'
M[?<&`_%>'*XVHD!0WORZ^5:C(,-QS(9:9EVMWC2$M>"5H><:+C>]^&OD4.=.
M^O*K8H*BOS+ER7<<V=BVC(++"MD)9;ERUHDI;#7B+/(CHVXKQ.;2^^AKONLJ
M\QG(^0W?.I]LLUUM#5SC('^&.&5&2`TVD)2GW4J2HA10KJ2?JW9UQP;%+C/1
M.EV=I;R4MH4E*UH;=2W\P+;20E83H:Y@=5]R,+QF3>_EIZUI5-+J7E'Q5AM;
..J1[KBF]\BECR41N@_]D_
`
end

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
