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410 Resale and Sharing 410.1 Service escription Original Page 410-1 TELUS telecommunications services may be shared or resold in accordance with the terms and conditions specified in this Tariff. However, the resale of residential exchange services is only permitted to provide residential services. (ote: Resale of TELUS services by TELUS Affiliates is provisioned pursuant to TELUS General Tariff (CRTC 21461), Item 128, Provision of Company Services to Company Affiliates.) 410.2 efinitions For the purposes of this Tariff item: Affiliate means any Person that Controls or is controlled by the Customer or that is controlled by the same Person that Controls the Customer, and includes a Related Person. Alternate Provider of Long istance services (APLS) is an IXC or Reseller which provides interexchange message toll services. Circuit means an analog voice-grade channel or a 64 kbps (S-0) channel. Circuit Group means a group of equivalent Circuits. Class A Licensee means a telecommunications service provider who: a. operates telecommunications facilities used in transporting basic international traffic between Canada and another country, whether those facilities are owned by the Licensee or leased from a separate facilities provider; or b. operates telecommunications equipment that converts basic international traffic from circuit-switched minutes originating in Canada to non circuit-switched traffic, or from non circuit-switched traffic to circuit-switched minutes terminating in Canada regardless of whether the Licensee is responsible for the international transport; or c. performs both of the functions described in a. and b. above. Such telecommunications service provider shall have obtained from the CRTC a Class A license for the provision of basic international telecommunications services. For more information with respect to licensing requirements, refer to the CRTC Internet web site at www.crtc.gc.ca. Filing ate: 2011 07 15 T-416 Effective ate: 2011 08 16 Issued pursuant to Telecom ecision CRTC 2008-74, 2008 08 21

410.2 efinitions - Continued 1st Revised Page 410-2 Cancels Original Page 410-2 Class B Licensee means a telecommunications service provider who provides international telecommunications services, but neither: a. operates telecommunications facilities used in transporting basic international traffic between Canada and another country; nor b. operates telecommunications equipment that converts basic international traffic from circuit-switched minutes originating in Canada to non circuit-switched traffic, or from non circuit-switched traffic to circuit-switched minutes terminating in Canada. Class B Licensees include service providers who only resell the switched services of other service providers. Such telecommunications service provider shall have obtained from the CRTC a Class B license for the provision of basic international telecommunications services. For more information with respect to licensing requirements, refer to the CRTC Internet web site at www.crtc.gc.ca Competitive Local Exchange Carrier (CLEC) means a Canadian Carrier as defined in section 2 of the Telecommunications Act, and as recognized as a CLEC by the CRTC pursuant to Telecom ecision CRTC 97-8. Control includes control in fact, whether through one or more Persons. ata Service means a telecommunications service other than a Voice Service. edicated Service means a telecommunications service which is dedicated to the private communications needs of a User, where one end of the Facility used to provide the service is terminated at equipment dedicated to the User. irect Access Line (AL) means a network arrangement used to transmit traffic over a dedicated facility between a Carrier s or Other Service Provider s interexchange network and a subscriber s premises. Filing ate: 2016 05 16 T-509 Effective ate: 2016 06 17 Final Approval in Telecom Order CRTC 2016-226, 2016 06 30

410.2 efinitions - Continued Original Page 410-3 Interconnecting Circuit means a Circuit that connects an IXC's or Reseller's Facility to a Facility of TELUS to provide access to the public switched telephone network (PST) of TELUS. An Interconnecting Circuit may connect: a. an IXC's or Reseller's Facility to a Company Central Office to which Subscriber lines are directly connected (end office); b. an Interexchange Circuit to a Company Centrex switch; c. a local Circuit from an IXC's or Reseller's switch to a Company Centrex switch; d. an overseas access circuit to a Company Centrex switch; or e. an IXC's or Reseller's Facility to a Company Central Office to which end offices are directly connected in order to originate or terminate toll traffic (toll office). Interconnecting Circuit with Line Side Access refers to any connecting arrangement provided by the Company to an IXC or a Reseller, over which PST dial tone is delivered by means of an interconnecting circuit, enabling it access to or egress from the Company's PST. Interconnecting Circuit with Trunk Side Access refers to any connecting arrangement provided by the Company to an IXC or a Reseller, by means of an interconnecting circuit between their respective switches, over which 1+ or 10XXX routing information is exchanged for the purpose of routing traffic to and from the IXC's or Reseller's network. Interexchange Carrier (IXC) means a Canadian carrier as defined in section 2 of the Telecommunications Act that provides interexchange services and is not the Company. Interexchange Service or Interexchange Facility means a service or Facility configured to operate between any two exchanges for which Message Toll Service charges would apply, including overseas and international services and Facilities. Internet Access Line (IAL) refers to an access service provided by a Local Exchange Carrier (LEC) to an ISP which allows calls to be originated from or terminated to the Public Switched Telephone etwork (PST). IALs typically connect to a gateway or server, which provides the functionality to connect a caller to the Internet. Internet Service Provider (ISP) is a service provider who provides dial access capability to connect Customers to the Internet via an Internet gateway or server. Filing ate: 2011 07 15 T-416 Effective ate: 2011 08 16 Issued pursuant to Telecom ecision CRTC 2008-74, 2008 08 21

410.2 efinitions - Continued Original Page 410-4 IP ata traffic includes all usage on the Internet except for PST Voice traffic and PC Voice traffic. Joint-Use Basis means on a basis in which a Circuit is not dedicated to a single User. Local VoIP services shall mean voice communication services using Internet Protocol that use telephone numbers which conform to the orth American umbering Plan; and provide subscribers with universal access to and/or from the Public Switched Telephone etwork, along with the ability to make and/or receive calls that originate and terminate within an Exchange or Local Calling Area as defined in TELUS Tariffs. Overseas Circuit means a Circuit which connects a service or facility of an international service provider to a country other than the United States, directly or via an Overseas Carrier, for the purpose of providing overseas services. PC Voice is real-time voice communication via the Internet using a personal computer or other terminal equipment which is equipped with a modem, and the hardware and software required to perform voice compression and conversion to a form which can be transmitted to or from an ISP over Internet Access Lines (IAL). At the IAL, PC Voice communication is effectively indistinguishable from other forms of communication between a modemequipped personal computer and an ISP. PST Voice is real-time voice communication via the Internet to or from a telephone set or other equipment where the conversion for carriage on the Internet is performed at the service provider's (i.e., the ISP's) equipment. Unlike PC Voice, such communication can be accommodated using a normal telephone set, without requiring the user to be equipped with a modem or a computer with special hardware or software at the terminal location. Person means a partnership, firm, body corporate or politic, government or department thereof and the legal representatives of such Person. A person is Related to another if (1) either holds, either directly or indirectly, at least a 20% interest in, or any options to acquire at least a 20% interest in, any of the capital, assets, property, profits, earnings, revenues or royalties of the other, or (2) any third party holds, directly or indirectly, at least a 20% interest in, or any options to acquire at least a 20% interest in, any of the capital, assets, property, profits, earnings, revenues or royalties of each of the Persons. Resale means the subsequent sale or lease on a commercial basis, with or without adding value, of a telecommunications service leased from an IXC or from TELUS. Filing ate: 2011 07 15 T-416 Effective ate: 2011 08 16 Issued pursuant to Telecom ecision CRTC 2008-74, 2008 08 21

410.2 efinitions - Continued Original Page 410-5 Reseller means a Person engaged in Resale; for the purposes of this definition: For greater certainty, a Customer is deemed not to act as a reseller or as a sharing group if the telecommunications services that the Customer purchases from TELUS are used only by the Customer and one or more of the Customer s Affiliates; the Customer and its franchises or authorized franchisees; or a co-operative organization and its associated member companies. For greater certainty, a government is deemed not to act as a reseller or as a sharing group if the telecommunications services that it purchases from the Company are used only by departments, agencies, crown corporations or other entities: a. declared by statute to be part of the government in question; or b. with respect to the employees of which the government has the obligation as employer. Sharing means the use by two or more Persons, in an arrangement not involving Resale, of a telecommunications service leased from an IXC or the Company. Sharing Group means a group of Persons engaged in Sharing. (See for the purposes of this definition under Reseller.) User means a Person or a member of a Sharing Group using a telecommunications service or Facility for the Person's or member's private communications needs. Voice Service means a two-way telecommunications service involving direct real-time voice communication between two or more natural Persons, but does not include a service the purpose of which is limited to the co-ordination or setting up of a ata Service. Filing ate: 2011 07 15 T-416 Effective ate: 2011 08 16 Issued pursuant to Telecom ecision CRTC 2008-74, 2008 08 21

TELUS Communications Company 3rd Revised Page 410-6 Cancels 2nd Revised Page 410-6 410.3 Conditions of Service 1. The Company's telecommunications services may be shared or resold in accordance with the conditions in this Tariff. However, the resale of residential exchange services is only permitted to provide residential services. 2. Pursuant to the directives set out in paragraphs 16 and 29 of Application of regulatory obligations directly to non-carriers offering and providing telecommunications services, Telecom Regulatory Policy CRTC 2017-11 ( Policy 2017-11 ), Resellers, and any or all of their wholesale customers and subordinate wholesale customers, must adhere to all applicable existing consumer safeguard obligations as set out in the Appendix to Policy 2017-11 as a condition of acquiring telecommunications services from the Company for resale purposes. 3. Resellers are required to register with the Company and the CRTC prior to receiving service. Resellers shall ensure that any or all of their wholesale customers and subordinate wholesale customers register with the CRTC prior to receiving service. Sharing Groups are required to register with the Company and receive confirmation of sharing group status from the Company prior to receiving service. Resellers and Sharing Groups are not required to register in situations where they only provide the Company s switched local exchange and/or switched toll services to Persons physically located in or on the Reseller s or Sharing Group s business premises. 4. Internet service providers (ISPs) that offer PST Voice services are required to register with the Company and the CRTC prior to receiving service. C 5. Where a Reseller offers shared tenant services, it must provide the Company with direct access, under reasonable terms and conditions, to tenants who choose to receive service from the Company rather than, or in addition to, service from the Reseller. 6. The provision of Interexchange Service by Resellers and Sharing Groups using only local services is not permitted. 7. Each Reseller and Sharing Group shall provide answer and disconnect supervision to TELUS Central Office on Line Side Access connections. Filing ate: 2017 02 20 Effective ate: 2017 01 17 Issued pursuant to Telecom Regulatory Policy CRTC 2017-11, 2017 01 17

TELUS Communications Company 2nd Revised Page 410-6A Cancels 1st Revised Page 410-6A 410.3 Conditions of Service Obligations that apply to all Resellers of Telecommunications Services 8. Reserved for future use. C 9. Reserved for future use. C Filing ate: 2017 02 20 Effective ate: 2017 01 17 Issued pursuant to Telecom Regulatory Policy CRTC 2017-11, 2017 01 17

TELUS Communications Company 3rd Revised Page 410-7 Cancels 2nd Revised Page 410-7 410.3 Conditions of Service - Continued 10. Reserved for future use. C 11. Reserved for future use. C 12. Reserved for future use. C Filing ate: 2017 02 20 Effective ate: 2017 01 17 Issued pursuant to Telecom Regulatory Policy CRTC 2017-11, 2017 01 17

TELUS Communications Company 5th Revised Page 410-8 Cancels 4th Revised Page 410-8 410.3 Conditions of Service - Continued 13. Reserved for future use. C 14. Reserved for future use. C 15. As a condition of the Company providing telecommunications services to non- Canadian Carriers, local VoIP service providers and Resellers of VoIP services, these service providers and any or all of their wholesale customers and subordinate wholesale customers shall abide by all existing and future obligations with respect to 9-1-1 service, including the obligations set out in Application of the 9-1-1 regulatory obligations directly to non-carriers offering and providing telecommunications services, Telecom Regulatory Policy CRTC 2016-12 ( TRP 2016-12 ) - Appendix. 16. Reserved for future use. C 17. Reserved for future use. C Filing ate: 2017 02 20 Effective ate: 2017 01 17 Issued pursuant to Telecom Regulatory Policy CRTC 2017-11, 2017 01 17

TELUS Communications Company 4th Revised Page 410-9 Cancels 3rd Revised Page 410-9 410.3 Conditions of Service - Continued 18. Reserved for future use. C 19. Reserved for future use. C 20. Reserved for future use. C 21. Reserved for future use. C 22. Reserved for future use. C 23. Pursuant to the directives set out in TRP 2016-12 (paragraph 17) and Telecom Order CRTC 2000-1048 (paragraph 5), as a condition of acquiring telecommunications services from the Company for resale purposes, Resellers of the Company s local services shall: a. provide to the Company complete and accurate end-customer information (i.e., name, address, and telephone number) of each of the Reseller s end-customers in all 9-1-1 (or 9-1-1 equivalent) service areas on a timely basis; b. provide to the Company any changes to the Reseller s end-customer information (e.g., information for new end-customers or changes for existing end-customers) within 30 days of the change for each individual end-customer; and c. abide by all existing and future obligations with respect to 9-1-1 service, including those set out in TRP 2016-12 - Appendix. Filing ate: 2017 02 20 Effective ate: 2017 01 17 Issued pursuant to Telecom Regulatory Policy CRTC 2017-11, 2017 01 17

TELUS Communications Company 6th Revised Page 410-10 Cancels 5th Revised Page 410-10 410.3 Conditions of Service - Continued 24. Reserved for future use. C 25. Reserved for future use.. C 26. Pursuant to the directives set out in TRP 2016-12 (paragraph 17), as a condition of acquiring telecommunications services from the Company for resale purposes, Resellers of the Company s wireless services shall abide by all existing and future obligations with respect to 9-1-1 service, including those set out in TRP 2016-12 - Appendix. 27. Reserved for future use. C 28. Reserved for future use. C 29. Reserved for future use. C Filing ate: 2017 02 20 Effective ate: 2017 01 17 Issued pursuant to Telecom Regulatory Policy CRTC 2017-11, 2017 01 17

Original Page 410-10A 410.4 Rates Resellers and Sharing Groups shall pay to TELUS the rates and charges for each item the Company is required to provide to enable the Resale and Sharing of services, such rates being in addition to other rates, charges, terms and conditions of service that may be applicable, as follows: M 1. Interconnecting Charges a. The Company will furnish Interconnecting Circuits with Line-Side Access to Resellers and Sharing Groups at the terms, conditions, rates and charges specified in the Company's Tariffs. b. The Company will furnish Interconnecting Circuits with Trunk-Side Access to Resellers under the terms, conditions, rates and charges specified in the Company's Tariffs. c. The Company will provide Billing and Collection Service to Resellers with Interconnecting circuits with Trunk Side Access under the terms, conditions, rates and charges specified in TELUS Carrier Access Tariff (CRTC 21462, Item 207), including execution of the Billing and Collection Services Agreement. d. By utilizing Billing and Collection Service, the Reseller agrees that all information provided to the Reseller pursuant to this Tariff is provided in confidence for the exclusive use of the Reseller. The Reseller is responsible for protecting the confidentiality of the information and may not provide, disclose or resell this information to any third party, including but without restricting the generality of the foregoing, any agents, Affiliates, co-venturers, etc. M moved from page 410-10. Filing ate: 2013 11 29 Effective ate: 2014 04 03 Interim Approval in Telecom Order CRTC 2014-145, 2014 03 26

410.4 Rates - Continued Original Page 410-11 e. By utilizing Billing and Collection Service, the Reseller agrees that all information provided to the Reseller pursuant to this Tariff may only be used for the purpose of billing eligible calls as defined in the Billing and Collection Service Agreement. Without restricting the generality of the foregoing, the Reseller may not use any information provided pursuant to this Tariff for telemarketing purposes. For the purposes of this Tariff, telemarketing shall include but not be restricted to the promotion, by the Reseller or by any person or entity, of the Reseller or its services or products, or of any third party or its services or products, by any means. f. Resellers with Interconnecting Circuits with Trunk-Side Access using CCS7 signalling and which provide Operator Services may query the BS database, offered by the Company via designated gateway signal transfer points (STPs). g. Resellers which query the Billed umber Screening (BS) database offered by the Company, by querying the database, agree that all information provided to the Reseller pursuant to this Tariff is provided in confidence for the exclusive use of the Reseller. The Reseller is responsible for protecting the confidentiality of this information and may not provide, disclose or resell this information to any third party, including, but without restricting the generality of the foregoing, any agents, Affiliates, co-venturers, etc. h. For a Resale and Sharing connection used for Voice or ata Service, each Reseller and Sharing Group shall pay the applicable Exchange Service monthly rates and charges for each etwork Access Trunk (CRTC 18001, Item 425 and CRTC 1005, Item 32). i. In addition to the rates and charges in Tariff Item 410.4.1.a and b, each Reseller and Sharing Group shall pay the Company Tariff rate for Answer Supervision Service (CRTC 18001, Item 340 and CRTC 1005, Item 136). j. Where applicable, each Reseller and Sharing Group shall pay the Local Channel charges as specified in General Tariff (CRTC 21461), Item 522, Analogue Private Line Services, for Facilities required from the Company's Central Office to the Subscriber's or Reseller's or Sharing Group's service location. k. Where applicable, each Reseller and Sharing Group shall pay to the Company rates and charges for igital Access Facilities as specified in the Tariffs for igital Exchange Access (EA) service (CRTC 18001, Item 165 and CRTC 1005, Item 495). Filing ate: 2011 07 15 T-416 Effective ate: 2011 08 16 Issued pursuant to Telecom ecision CRTC 2008-74, 2008 08 21

410.4 Rates - Continued Original Page 410-12 2. Rebilling of Incumbent Local Exchange Carrier (ILEC) Carrier Access Tariff (CAT) Charges a. For the small ILECs covered by Parts I to VI of Telecom ecision CRTC 2005-3 (with the exception noted below), a charge equal to the small ILEC's per-minute CAT charges or Toll Interconnection charge, less the irect Connection charge (specified in CRTC 18008, Item 270 and CRTC 1017, Item 70) applies for each minute of traffic, originating from or terminating in the territory of the small ILEC, and carried by the Company on behalf of an APLS. b. For the larger ILECs, with the exception noted below, a charge equal to their perminute CAT charges, less the irect Connection charge (specified in CRTC 18008, Item 270 and CRTC 1017, Item 70) applies for each minute of traffic, originating from or terminating in the territory of the larger ILEC, and carried by the Company on behalf of an APLS. c. EXCEPTIO: The charges specified above do not apply when a specific agreement exists between the APLS and the ILEC which specifies that Toll Interconnection charges are paid directly by the APLS to the ILEC. d. For each bill issued to an APLS under this item, a $50.00 charge also applies. e. In the absence of an approved CAT for an ILEC, the applicable terminating rate from the Telecommunications Interconnection and Service Agreement with the ILEC will be applied in place of the CAT rate. Filing ate: 2011 07 15 T-416 Effective ate: 2011 08 16 Issued pursuant to Telecom ecision CRTC 2008-74, 2008 08 21

410.5 Billing Information Original Page 410-13 The Company shall provide monthly billing information to the Sharing Group administrator or his designated agent to enable the administrator or designated agent to bill the members of the Sharing Group. The standard billing report, which is available to Customers of Advantage Outbound, Advantage Toll-free, igital etwork Access or Inter- Office igital Channel services, Advantage Vnet or Rebiller Elite Service and is provided and includes the following: For Advantage Outbound Service: 1. A summary bill reflecting: a. previous balance, payments and adjustments; b. balance forward; c. total current charges, including equipment rental, other charges and credits, chargeable messages and directory advertising charges; d. taxes as appropriate; e. late payment charges, if applicable; and f. total amount due. 2. Chargeable message details including: a. originating telephone number; b. originating location by city and province (for calling card only); c. date and time of call; d. call type; e. terminating telephone number; f. terminating location by city and province; g. billed minutes; h. usage charges before volume discounts; and i. taxes as appropriate. 3. Management information reports, including: a. corporate summary statement; b. location summary statement by call type; c. call detail; d. calling card report; e. account code report; and f. traffic distribution by PA and country code. Filing ate: 2011 07 15 T-416 Effective ate: 2011 08 16 Issued pursuant to Telecom ecision CRTC 2008-74, 2008 08 21

410 Resale and Sharing Original Page 410-14 410.5 Billing Information - Continued For Advantage Toll-free Service: 1. A summary bill reflecting: a. previous balance, payments and adjustments; b. balance forward; c. total current charges, including chargeable messages, other charges and credits; d. taxes as appropriate; e. late payment charges, if applicable; and f. total amount due. 2. Chargeable message details including: a. originating PA/XX; b. originating location by city and province; c. time of call (day, evening and night/weekend); d. terminating telephone number; e. billed minutes; f. usage charges before volume discounts; and g. taxes as appropriate. For igital etwork Access or Inter-Office igital Channel Service: 1. A summary bill reflecting: a. previous balance and payments; b. balance forward; c. total current charges, including services, equipment rental and other charges and adjustments; d. taxes as appropriate; e. late payment charges, if applicable; and f. total amount due. 2. Service and equipment details including: a. circuit numbers; b. USOC s and quantity; c. mileages (where appropriate); d. service cross sections; e. equipment record details and charges; f. explanation of other charges and credits; and g. information on CVPP terms, discounts and amounts. Filing ate: 2011 07 15 T-416 Effective ate: 2011 08 16 Issued pursuant to Telecom ecision CRTC 2008-74, 2008 08 21

410 Resale and Sharing Original Page 410-15 410.5 Billing Information - Continued For Advantage Vnet Service: 1. Chargeable message details including: a. originating telephone number; b. originating location by city and province; c. terminating telephone number; d. terminating location by city and province; e. date and time of call; f. duration of call; and g. amount of call. 2. Summarized message details including: a. discount levels (domestic and international); b. taxes as appropriate; c. total charges (prime time and non prime time); d. terminating overflow charges; e. customized message announcement charges; f. miscellaneous charges and credits/feature charges; g. usage detailed by account code; h. usage detail by originating access type; i. usage detail by Advantage Vnet only phone card number; and j. usage detail by 800/877/888 remote access number. 3. Hierarchical report detail (available on paper copy only) such as: a. summary report by organizational unit; b. provincial summary; and c. network access summary. Filing ate: 2011 07 15 T-416 Effective ate: 2011 08 16 Issued pursuant to Telecom ecision CRTC 2008-74, 2008 08 21

410 Resale and Sharing Original Page 410-16 410.5 Billing Information - Continued For Rebiller Elite Service: (only in TCBC territory) 1. Monthly balancing report, including: a. Originating telephone number; b. Terminating telephone number; c. Billed telephone number; d. ate of call; e. umber of billed minutes to the customer (end user); f. Total number of records; g. Amount to be billed; h. Total billed minutes; i. uration of call(s); and j. umber of records matched and processed. 2. aily call detail, including: a. Originating telephone number, b. ate of call, c. Call type (Canada, U.S. or international), d. Terminating telephone number, e. Time of call, f. Billable time, g. Amount payable under regular message toll rates, h. Rate period, i. Originating location by city and province, j. Terminating location by city and province or state, k. Terminating overseas place and country, l. Time of day discount, m. Rate class, and n. Bill code. Filing ate: 2011 07 15 T-416 Effective ate: 2011 08 16 Issued pursuant to Telecom ecision CRTC 2008-74, 2008 08 21