Exhibit 99.1
Extractive Sector Transparency Measures Act - Resource Extraction Payment Report for the year ended December 31, 2025
Extractive Sector Transparency Measures Act - Annual Report
Reporting Entity NameImperial Oil Limited
Reporting YearFrom2025-01-01To:2025-12-31Date submitted2026-04-27
Reporting Entity ESTMA Identification NumberE425849
☑
Original Submission
☐
Amended Report
Other Subsidiaries Included
(optional field)
For Consolidated Reports - Subsidiary Reporting Entities Included in Report:E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited
Not Substituted
Attestation by Reporting Entity
In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.
Full Name of Director or Officer of Reporting EntityChris LeyerzapfDate2026-04-22
Position TitleAssistant Controller



Extractive Sector Transparency Measures Act - Annual Report
Reporting YearFrom:2025-01-01To: 2025-12-31
Reporting Entity NameImperial Oil LimitedCurrency of the ReportCAD
Reporting Entity ESTMA Identification NumberE425849
Subsidiary Reporting Entities (if necessary)E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited
Payments by Payee
Country
Payee Name1
Departments, Agency, etc… within Payee that Received Payments2
TaxesRoyaltiesFeesProduction EntitlementsBonusesDividendsInfrastructure Improvement PaymentsTotal Amount paid to Payee
Notes34
CanadaGOVERNMENT OF ALBERTA209,990,0001,197,590,00020,450,0001,428,030,000
CanadaREGIONAL MUNICIPALITY OF WOOD BUFFALO46,860,00046,860,000
CanadaGOVERNMENT OF SASKATCHEWAN 1,100,0001,100,000
CanadaMUNICIPAL DISTRICT OF BONNYVILLE NO 87 (ALBERTA)35,430,00035,430,000
CanadaTOWN OF NORMAN WELLS5,520,0005,520,000
CanadaGOVERNMENT OF CANADA 681,720,000370,000682,090,000
CanadaGOVERNMENT OF QUEBEC12,870,00012,870,000
CanadaCITY OF MEDICINE HAT140,000140,000
CanadaATHABASCA CHIPEWYAN FIRST NATION6,120,0006,120,000
CanadaFORT MCMURRAY #468 FIRST NATION130,000130,000
CanadaFORT MCKAY FIRST NATION4,100,0004,100,000
CanadaMIKISEW CREE FIRST NATION   2,470,0002,470,000



CanadaCOLD LAKE FIRST NATIONS940,000940,000
CanadaFORT MCKAY METIS COMMUNITY ASSOCIATION750,000750,000
CanadaMETIS NATION OF ALBERTA ASSOCIATION LOCAL #1935 FORT MCMURRAY770,000770,000
CanadaELIZABETH METIS SETTLEMENT520,000520,000
CanadaONION LAKE CREE NATION320,000320,000
CanadaWHITEFISH LAKE FIRST NATION240,000240,000
CanadaHEART LAKE FIRST NATION140,000140,000
CanadaMETIS NATION OF ALBERTA ASSOCIATION LOCAL #125 FORT CHIPEWYAN1,020,0001,020,000
CanadaBEAVER LAKE CREE NATION420,000420,000
CanadaBUFFALO LAKE METIS SETTLEMENT480,000480,000
Additional Notes:This consolidated report includes payments for the period of January 1, 2025 to December 31, 2025, for the following reporting entities: E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited.
1 Enter the proper name of the Payee receiving the money (i.e. the municipality of x, the province of y, national government of z).
2 Optional field.
3 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.
4 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.



Extractive Sector Transparency Measures Act - Annual Report
Reporting YearFrom:2025-01-01To: 2025-12-31
Reporting Entity NameImperial Oil LimitedCurrency of the ReportCAD
Reporting Entity ESTMA Identification NumberE425849
Subsidiary Reporting Entities (if necessary)E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited
Payments by Project
Country
Project Name1
TaxesRoyaltiesFeesProduction EntitlementsBonusesDividendsInfrastructure Improvement PaymentsTotal Amount paid by Project
Notes23
CanadaCOLD LAKE35,430,000799,580,0009,410,000844,420,000
CanadaKEARL46,860,000397,800,00021,110,000465,770,000
CanadaOTHER OIL SANDS904,580,0004,120,000908,700,000
CanadaCONVENTIONAL & OTHER210,0005,830,0006,040,000
CanadaNORMAN WELLS5,520,00010,0005,530,000
Additional Notes3:
This consolidated report includes payments for the period of January 1, 2025 to December 31, 2025, for the following reporting entities: E752542 Imperial Oil Resources Limited, E891279 Imperial Oil Resources N.W.T. Limited.
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.