Exhibit 99.2

Extractive Sector Transparency Measures Act - Annual Report

Reporting Entity Name

Fort Hills Energy Limited Partnership

Reporting Year

From

1/1/2023

To:

12/31/2023

Date submitted

5/28/2024

Reporting Entity ESTMA Identification Number

E991999

◉ Original Submission

○ Amended Report

Other Subsidiaries Included
(optional field)

Not Consolidated

Not Substituted

Attestation by Reporting Entity

In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.

Full Name of Director or Officer of Reporting Entity

Kris Smith

Date

5/27/2024

Position Title

Chief Financial Officer


Extractive Sector Transparency Measures Act - Annual Report
Reporting Year	From:	1/1/2023	To:	12/31/2023
Reporting Entity Name	Fort Hills Energy Limited Partnership				Currency of the Report	CAD
Reporting Entity ESTMA Identification Number	E991999
Subsidiary Reporting Entities (if necessary)


Payments by Payee
Country	Payee Name¹	Departments, Agency, etc… within Payee that Received Payments²	Taxes	Royalties	Fees	Production Entitlements	Bonuses	Dividends	Infrastructure Improvement Payments	Total Amount paid to Payee	Notes³⁴
Canada	Government of Canada		-	-	180,000	-	-	-	-	180,000
Canada -Alberta	Province of Alberta		-	212,390,000	13,650,000	-	-	-	-	226,040,000
Canada -Alberta	Municipality of Wood Buffalo		63,760,000	-	-	-	-	-	-	63,760,000
Canada -Alberta	Athabasca Chipewyan First Nation				170,000					170,000


Additional Notes:	- All payments are reported in Canadian dollars. - All amounts have been rounded to the nearest $10,000 CAD.
¹Enter the proper name of the Payee receiving the money (i.e. the municipality of x, the province of y, national government of z).
²Optional field.
³When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment.
⁴Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the Additional notes row or the Notes column to identify any payments that are converted, along with the exchange rate and primary method used for currency conversions.

Extractive Sector Transparency Measures Act - Annual Report
Reporting Year	From:	1/1/2023	To:	12/31/2023
Reporting Entity Name	Fort Hills Energy Limited Partnership				Currency of the Report	CAD
Reporting Entity ESTMA Identification Number	E991999
Subsidiary Reporting Entities (if necessary)

Payments by Project
Country	Project Name¹	Taxes	Royalties	Fees	Production Entitlements	Bonuses	Dividends	Infrastructure Improvement Payments	Total Amount paid by Project	Notes²³
Canada -Alberta	Fort Hills	63,760,000	212,390,000	14,000,000	-	-	-	-	290,150,000


Additional Notes³:	- All payments are reported in Canadian dollars. - All amounts have been rounded to the nearest $10,000 CAD.
1 Enter the project that the payment is attributed to. Some payments may not be attributable to a specific project, and do not need to be disclosed in the "Payments by Project" table.
2 When payments are made in-kind, the notes field must highlight which payment includes in-kind contributions and the method for calculating the value of the payment.
3 Any payments made in currencies other than the report currency must be identified. The Reporting Entity may use the "Additional Notes" row or the "Notes" column to identify any payments that are converted, along with the exchange rate and primary method used for currency conversions.