Exhibit



Canada Restaurant Brands International Limited Partnership 8997896 Canada Inc. 1013414 B.C. Unlimited Liability Company 1013421 B.C. Unlimited Liability Company 1011778 B.C. Unlimited Liability Company 1014369 B.C. Unlimited Liability Company 1019334 B.C. Unlimited Liability Company 1024670 B.C. Unlimited Liability Company 1024678 B.C. Unlimited Liability Company 1028539 B.C. Unlimited Liability Company TDLdd Holdings ULC TDLrr Holdings ULC 1029261 B.C. Unlimited Liability Company 1016893 B.C. Unlimited Liability Company BK Canada Service ULC 1057639 B.C. Unlimited Liability Company 1057772 B.C. Unlimited Liability Company 1057837 B.C. Unlimited Liability Company 1112068 B.C. Unlimited Liability Company 1112090 B.C. Unlimited Liability Company 1112097 B.C. Unlimited Liability Company 1112100 B.C. Unlimited Liability Company 1112104 B.C. Unlimited Liability Company 1112106 B.C. Unlimited Liability Company BC12-B1 Holdings ULC BC12-B2 Holdings ULC BC12-B3 Holdings ULC BC12-AKA8 Holdings ULC BC12Sub-Orange Holdings ULC RBIAA Holdings ULC RBIBB Holdings ULC RB OSC Holdings ULC RB Timbit Holdings ULC RB Crispy Chicken Holdings ULC RB Iced Capp Holdings ULC SBFD Subco ULC Lax Holdings ULC P77 Limited Partnership Pie 1 Limited Partnership Pie 2 Limited Partnership Pie 3 Limited Partnership Pie 4 Limited Partnership S2019 Limited Partnership Burger King Canada Holdings Inc. GPAir Limited Grange Castle Holdings Limited Orange Group International, Inc. PLK Enterprises of Canada, Inc. The TDL Group Corp. Tim Hortons Advertising and Promotion Fund (Canada) Inc. Restaurant Brands Holdings Corporation Restaurant Brands Manage 2016 ULC Tim Hortons Canadian IP Holdings Corporation Argentina BK Argentina Servicios, S.A. Brazil Burger King du Brasil Assessoria a Restaurantes Ltda.		China BK (Shanghai) Business Information Consulting Co., Ltd. Burger King (Shanghai) Commercial Consulting Co. Ltd. Germany Burger King Beteiligungs GmbH Hong Kong Ansons Holding Limited Luxembourg Burger King (Luxembourg) 2 S.a.r.l. Burger King (Luxembourg) 3 S.a.r.l. Burger King (Luxembourg) S.a.r.l. Orange Lux S.a.r.l. TH Luxembourg S.a.r.l. Restaurant Brands Lux S.a.r.l. Mexico Adminstracion de Comidas Rapidas, SA de CV BK Comida Rapida, S. de R.L. de C.V. BK Servicios de Comida Rapida, S. de R.L. de C.V. Netherlands Burger King Nederland Services B.V. Singapore BK AsiaPac, Pte. Ltd. PLK APAC Pte. Ltd. South Africa Burger King South Africa Holdings (Pty) Ltd. Spain Burger King General Service Company, S.L. Switzerland Burger King Europe GmbH Tim Hortons Restaurants International GmbH Restaurant Brands Switzerland GmbH United Kingdom BurgerKing Ltd. Burger King (United Kingdom) Ltd. BK (UK) Company Limited Huckleberry’s Ltd. Uruguay Jolick Trading, S.A.



U.S.A. BCp-sub, LLC BK Acquisition, Inc. BK Whopper Bar, LLC Blue Holdco 1, LLC Blue Holdco 2, LLC Blue Holdco 3, LLC Blue Holdco 440, LLC Blue Holdco aka7, LLC Blue Holdco aka 8, LLC Burger King Capital Finance, Inc. Burger King Corporation Burger King Holdings, Inc. Burger King Interamerica, LLC Burger King Worldwide, Inc. LLCxox, LLC New Red Finance Inc. Orange Group, Inc. Orange Intermediate, LLC Orange Lender, LLC Orwall Enterprises, Inc. Orwall Industries, Inc. Popeyes Louisiana Kitchen, Inc. SBFD Holding Co. SBFD Beta, LLC SBFD, LLC Tim Donut U.S. Limited, Inc. Tim Hortons USA Inc. Tim Hortons (New England), Inc. The Tim’s National Advertising Program, Inc. Restaurant Brands International US Services LLC