The Directors of Rogers Sugar Inc. intend to pay a quarterly dividend to Rogers Sugar Inc.‘s shareholders of record on the last business day of each quarter, which each payment made to such shareholder on or about the 20th day of the following month, subject to any legal or contractual restrictions on such dividends.

The Directors of Rogers Sugar Inc. increased the dividend rate to 9.0 cents per quarter effective May 2, 2012, which equates to 36 cents per year. However, the Board of Directors can modify the dividend practice from time to time at its discretion.

In order to be eligible to receive a dividend, you need to be a registered holder of Roger Sugar Inc. shares by the last day of each calendar quarter. As an example, if the last day of March is Friday, March 31st, you need to execute your purchase no later than three full business days before, being Tuesday March 28th.

No, Rogers Sugar Inc. has no DRIP.

For a corporation, tax slips need to be issued by the end of February in each year. You should receive the tax slips directly from the financial institution with whom you hold your share certificates.

If the certificates are held through your broker, it was automatically converted into shares of Rogers Sugar Inc. on January 1, 2011. If you held personally the certificates of Rogers Sugar Income Fund, you would have received a letter of transmittal (on green paper), which you would have to complete and forward to our transfer agent, Computershare Investor Services, Inc. If you have not received the letter of transmittal or have misplaced the document, you must contact the transfer agents at: Computershare Investor Services, Inc. 100 University Avenue – 9th floor Toronto (Ontario) M5J 2Y1 Fax: 1.866.249.7775

Any dividend paid to a non-resident is subject to 25% withholding tax in Canada, unless this tax may be reduced under applicable tax provisions. A non-resident shareholder should check with the advisor, the tax treatment applicable to him in respect of dividends received or available, if any, actions of Rogers Sugar Inc.