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EXHIBIT 99-3

Consent of PricewaterhouseCoopers LLP

CONSENT OF INDEPENDENT AUDITOR

We hereby consent to inclusion in this Annual Report on Form 40-F for the year ended December 31, 2017 and the incorporation by reference in the registration statements on Form S-8 (File No. 333-87604), Form S-8 (File No. 333-112234), Form S-8 (File No. 333-118648), Form S-8 (File No. 333-124415), Form S-8 (File No. 333-149532), Form S-8 (File No. 333-161021), Form S-8 (File No. 333-161029) and Form F-10 (File No. 333-212212) of Suncor Energy Inc., of our report dated March 1, 2018 relating to the consolidated financial statements and the effectiveness of internal control over financial reporting, which appears in the Annual Report.

We also consent to the reference to us under the heading "Interests of Experts" in the Annual Information Form included in this Annual Report on Form 40-F which is incorporated by reference in the Registration Statements referred to above.

"PricewaterhouseCoopers LLP"

Chartered Professional Accountants
Calgary, Alberta, Canada
March 1, 2018

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EXHIBIT 99-3

Consent of PricewaterhouseCoopers LLP