CP 2019 ANNUAL REPORT /  130 ITEM 15.  EXHIBITS, FINANCIAL STATEMENT SCHEDULE The following documents are filed as part of this annual report: The financial statements filed as part of this filing are listed on the Index to Consolidated Financial Statements in Item 8. Financial Statements and Supplementary Data. $^{(1) }$Includes WCB, FELA, occupational, damage and other claims.$^{ }$  Exhibits are listed in the exhibit index below. The exhibits include management contracts, compensatory plans and arrangements required to be filed as exhibits to the Form 10-K by Item 601 (10) (iii) of Regulation S-K. (b) Financial Statement Schedule (a) Financial Statements (c) Exhibits Schedule II – Valuation and Qualifying Accounts Exhibit Description 3 Articles of Incorporation and Bylaws: 3.1 Restated Certificate and Articles of Incorporation of Canadian Pacific Railway Limited (incorporated by reference to Exhibit 99.2 to Canadian Pacific Railway Limited’s Form 6-K filed with the Securities and Exchange Commission on October 22, 2015, File No. 001- 01342). 3.2 By-law No. 1, as amended, of Canadian Pacific Railway Limited (incorporated by reference to Exhibit 1 to Canadian Pacific Railway Limited’s Form 6-K filed with the Securities and Exchange Commission on May 22, 2009, File No. 001-01342). 3.3 By-law No. 2 of Canadian Pacific Railway Limited (incorporated by reference to Exhibit 99.1 to Canadian Pacific Railway Limited’s Form 6-K filed with the Securities and Exchange Commission on March 13, 2015, File No. 001-01342). 3.4 General By-law, as amended, of Canadian Pacific Railway Company, a wholly owned subsidiary of Canadian Pacific Railway Limited (incorporated by reference to Exhibit 2 to Canadian Pacific Railway Limited’s Form 6-K filed with the Securities and Exchange Commission on May 22, 2009, File No. 001-01342). 4 Instruments Defining the Rights of Security Holders, Including Indentures: 4.1 Indenture dated as of May 8, 2007 between Canadian Pacific Railway Company and The Bank of New York Mellon (incorporated by reference to Exhibit 4.1 to Canadian Pacific Railway Limited’s Form 10-K filed with the Securities and Exchange Commission on February 29, 2016, File No. 001-01342). 4.2 First Supplemental Indenture dated as of May 8, 2007 between Canadian Pacific Railway Company and The Bank of New York Mellon (incorporated by reference to Exhibit 4.2 to Canadian Pacific Railway Limited’s Form 10-K filed with the Securities and Exchange Commission on February 29, 2016, File No. 001-01342). 4.3 Second Supplemental Indenture dated as of May 20, 2008 between Canadian Pacific Railway Company and The Bank of New York Mellon (incorporated by reference to Exhibit 4.3 to Canadian Pacific Railway Limited’s Form 10-K filed with the Securities and Exchange Commission on February 29, 2016, File No. 001-01342). (in millions of Canadian dollars) Beginning balance at January 1 Additions charged to expenses Payments and other reductions Impact of FX Ending balance at December 31 Accruals for personal injury and other claims provision (1) 2017 $ 130 $ 66 $ (77) $ (1) $ 118 2018 $ 118 $ 93 $ (60 ) $ 1 $ 152 2019 $ 152 $ 142 $ (152) $ (1) $ 141 Environmental liabilities 2017 $ 85 $ 5 $ (8) $ (4) $ 78 2018 $ 78 $ 6 $ (7 ) $ 5 $ 82 2019 $ 82 $ 6 $ (8) $ (3) $ 77