Exhibit 5.1
KPMG LLP | ||||
Bay Adelaide Centre | Telephone (416)777-8500 | |||
Suite 4600 | Fax (416)777-8818 | |||
333 Bay Street | www.kpmg.ca | |||
Toronto, ON | ||||
M5H 2S5 |
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference of:
• | our Report of Independent Registered Public Accounting Firm dated January 31, 2019 addressed to the board of directors and shareholders of Norbord Inc. (the “Company”), on the consolidated financial statements of the Company comprising the consolidated balance sheets of the Company as of December 31, 2018 and December 31, 2017, the related consolidated statements of earnings, comprehensive income, changes in shareholders’ equity and cash flows for each of the years in thetwo-year period then ended, and the related notes (collectively, the “consolidated financial statements”), and |
• | our Report of Independent Registered Public Accounting Firm dated January 31, 2019 on the Company’s internal control over financial reporting as of December 31, 2018, |
in Amendment No. 1 to FormF-10 of the Company dated April 1, 2019 and the accompanying prospectus and to the reference to our firm under the heading “Auditors, Transfer Agent, Registrar and Trustee” in the prospectus.
/s/ KPMG LLP
Chartered Professional Accountants, Licensed Public Accountants
Toronto, Canada
April 1, 2019