Exhibit 99.3

ADDITIONAL INFORMATION RELATING TO THE PROVINCE (1)

_________________

(1) Any dollar amounts in Exhibit 99.3 are expressed in Canadian dollars ($) unless otherwise specified or the context otherwise requires.

DEBT OF THE PROVINCE

Direct and Guaranteed Debt

The direct debt of the Province includes debt for government purposes, as well as funds borrowed by the Province and loaned to its provincial government bodies. Direct borrowing by the Province for lending to provincial government bodies commenced in 1983.

With few exceptions, government bodies rely on the Province for fiscal agency loans to meet their borrowing requirements. The terms and conditions that apply to fiscal agency loans respecting payment of interest and principal generally match the terms and conditions of the underlying borrowings issued by the Province. 

Direct debt includes both funded and unfunded debt. Funded debt is defined as all debt having a maturity of one year or more from date of issuance; unfunded debt has a maturity within one year from date of issuance.

The final component of provincial debt relates to financial instruments that have been unconditionally guaranteed by the Province. Most of this debt was incurred by provincial government bodies prior to the introduction of fiscal agency loans in 1983. It also includes financial instruments issued by selected municipalities, improvement districts and local government entities, as well as all loan guarantees extended by the Province, including those extended to private entities and individuals.

Non-guaranteed debt includes debt of government crown corporations. At March 31, 2026, $3,530 million of this debt is classified as taxpayer-supported and $1,794 million is classified as self-supported. For a breakdown of the balances by crown corporation see page 17 of Exhibit 99.3.

Financial statements for 2025/26 show that the Province's total net debt (excluding non-guaranteed debt of $5,324 million) increased by $21,067 million; debt for government purposes increased by $14,260 million and debt for government corporation purposes increased by $6,807 million.

DIRECT FUNDED DEBT
As at March 31, 2026

⁽¹⁾ The Province's debt is reported in compliance with generally accepted accounting principles (GAAP).  Amounts shown are consistent with the Province's Debt Summary Report which is net of sinking fund balances and unrealized foreign exchange gains or losses.

⁽²⁾ U.S. dollar obligations include US$20,488 million which was fully hedged to CAD$27,694 million.

⁽³⁾ Canadian dollar obligations include 460 million Swiss Francs was fully hedged to CAD$721 million; 3,568 million AUD was fully hedged to CAD$3,249 million; 9,387 million Euro was fully hedged to CAD$14,310 million; and 500 million GBP was fully hedged to CAD$876 million.

⁽⁴⁾ U.S. dollar obligations include US$2,562 million (CAD$3,272 million), of which US$1,980 million was fully hedged to CAD$3,514 million and US$70 million was unhedged (CAD$95 million).

⁽⁵⁾ Canadian dollar obligations include EURO 138 million which was fully hedged to CAD$200 million.

Note: 2024 and 2025 figures are restated to remove short-term debt that was included previously. 

CONSOLIDATION OF DIRECT AND GUARANTEED FUNDED AND UNFUNDED DEBT
As at March 31, 2026

^{______________________________}

⁽¹⁾ The Province's debt is reported in compliance with generally accepted accounting principles (GAAP).  Amounts shown are consistent with the Province's Debt Summary Report which includes guaranteed debt and non-guaranteed debt incurred by self-supporting crowns, and is net of sinking fund balances and unrealized foreign exchange gains or losses.

⁽²⁾ Represents direct borrowing by the Province for relending to government corporations on identical terms

Note:

Direct unfunded gross debt of the Province (Promissory Notes) on March 31, 2026 totaled $9,426 million.  This short term debt was comprised of $7,032 million in fiscal agency loans to government corporations and $2,394 million in loans for government.

Furthermore, direct unfunded debt include US $950 million which was fully hedged to CAD $1,304 million.

Financing Requirements

The financing requirements of the Province are accomplished through short, medium and long term borrowing in public and private markets in Canada and abroad, including the federal Canada Pension Plan (the "Plan"). Under the Plan, the Province may refinance maturing loans from the Plan with new loans equal to or less than the matured nominal amount of such loans.

Generally, the majority of British Columbia's borrowing requirements are met through public domestic borrowings and loans from the Plan. During the 2025/26 fiscal year, the Province borrowed or financed $53 million from the Plan.

Sinking Fund Management

Sinking funds continue to be established and maintained relating to new or existing debt of the Province incurred to make loans to provincial government bodies.  Consequently, provincial government bodies (with the exception of the British Columbia Hydro and Power Authority and BC Transportation Financing Authority) who have received or are to receive a long-term, fiscal agency loan from the Province in an amount equal to or greater than $20 million and with a term of five years or more will continue to be expected to make sinking fund contributions for the purpose of repayment of some or all the corresponding Provincial debt issues.

At March 31, 2026, the Province has $364 million in sinking fund investments related to direct and guaranteed funded debt, including those held in trust on behalf of government corporations.

MATURITY SCHEDULE OF DIRECT FUNDED DEBT
As at March 31, 2026
(Unaudited)

______________________________

¹ Debt payable in U.S. dollars is not translated into Canadian dollars.  Debt payable in other foreign currencies is recorded after giving effect to any currency exchange agreements.

² Net debt maturities represent gross debt maturities minus projected sinking fund values at maturity, based on earnings of 5% on existing sinking fund balances as of March 31, 2026.  The calculations exclude sinking fund installments which are scheduled to be made in the future and unamortized discount.

______________________________
¹ Includes Province miscellaneous Guarantees.

STATEMENT OF DIRECT FUNDED AND UNFUNDED DEBT

At March 31, 2026

 * Payable and expressed in U.S. dollars. Debt payable of US$23,930 million has been hedged to C$32,445 million and US$70 million was unhedged (CAD$95 million).  This balance was translated at the exchange rate prevailing at year-end.

 ** Foreign currency debt, other than $70 million U.S. debt, has been fully hedged to Canadian dollars.

REFERENCES TO STATEMENTS OF DEBT

1) Interest payable annually.

2) Interest payable semi-annually.

3) Pursuant to provisions for investment of Canada Pension Plan Investment Board Funds, this issue is redeemable as a whole or in part on 30 days' notice at the option of the Minister of Finance for British Columbia, subject to certain restrictions.

4) Callable by the issuer if taxation laws requiring additional payments are imposed or levied.

5) Direct capital leases and Federal loans to InBC Investment Corporation (formally BC Immigrant Investment Fund), internal debt financing, and other guarantees.

⁽¹⁾ Total net of sinking funds and unamortized discount.
⁽²⁾ Includes outstanding loan guarantees of student assistance loans, loans to agricultural producers and guarantees issued under economic development assistance programs.

⁽¹⁾ Joint ventures of Columbia Power Corporation and Columbia Basin Trust.

The financial statements of the Province include funded and unfunded debt of public entities within British Columbia which is either guaranteed or reloaned by the Province, and include the funded debt of such entities which is not guaranteed by the Province.

⁽¹⁾ Balance does not include the Provision for Probable Payout ($1 million).
⁽²⁾ The Province's debt is reported in compliance with generally accepted accounting principles (GAAP).  Amounts shown are consistent with the Province's Debt Summary Report which includes guaranteed debt and non-guaranteed debt incurred by self-supporting crowns is net of sinking fund balances and the unrealized foreign exchange gains or losses

CANADIAN FOREIGN EXCHANGE RATE AND

INTERNATIONAL RESERVES

Historical USD/CAD exchange rates* for the Canadian dollar against one United States dollar are as follows for the calendar year ended December 31st:

 On March 31, 2026, the daily average exchange rate for the Canadian dollar against one U.S. dollar was 1.3939

Source: Bank of Canada

*The rates are based on the daily average exchange rates.

 Historical totals of Canada's official international reserves are as follows for the last business day of calendar year:

Source: Bank of Canada

(1) US$88,300 million in Securities, US$10,096 million in deposits, US$23,331 million in Special Drawing Rights, US$3,899 million in the International Monetary Fund, and US$2,161 million in Other reserve assets.

TRADE BALANCE

Exports and Imports (all figures in nominal dollars):

Based on the Provincial Economic Accounts 2024 estimates (November 2025), B.C.'s exports of goods and services totaled $153.8 billion during the 2024 calendar year, consisting of $96.3 billion (62.6%) international exports and $57.5 billion (37.4%) interprovincial exports. B.C.'s imports of goods and services totaled $189.9 billion, consisting of $111.2 billion (58.5%) international imports and $78.8 billion (41.5%) interprovincial imports.

B.C.'s international exports of goods and services represented 9.5% of Canada's total international exports in 2024, while B.C.'s international imports accounted for 11.0% of Canada's total international imports in 2024.

B.C. registered a total trade deficit of $36.1 billion in 2024, which consisted of a $14.8 billion deficit from international trade and a $21.3 billion deficit accruing from interprovincial trade. In 2023, B.C. registered a total trade deficit of $35.0 billion. B.C. had a $12.0 billion deficit from international trade and a $23.0 billion deficit from interprovincial trade.

B.C.'s international exports of goods originating within the province (i.e. domestic exports) were $54.7 billion in 2025, a decrease of 0.2% compared to $54.9 billion in 2024. The decline in B.C.'s 2025 goods exports was driven by decreases in the value of lumber exports to the US and coal exports to Japan, India, and South Korea.  The decline was partially offset by higher exports of copper ores and concentrates to China.

B.C.'s principal international export market in 2025 was the United States, which accounted for 51.0% of B.C.'s total international goods exports. B.C.'s exports to mainland China and Japan accounted for 19.8% and 8.6%, respectively.

Sources: Statistics Canada, BC Stats and Ministry of Finance