2024			2023
(a)i.)	Mortgage Payable-Due June 1, 2024	$	3,903,315		$	4,213,705
(a)ii)	Mortgage Payable-Due March 1, 2024		1,042,500			1,126,692
(a)iii)	Mortgage Payable-Due November 2, 2025		1,390,000			1,512,200
(a)iv)	Mortgage Payable-Due November 2, 2024		729,750			773,465
(a)v)	Mortgage Payable-Due December 14, 2024		1,552,141			1,616,508
(a)vi.)	Mortgage Payable-Due October 2, 2024		303,020			-
(b)	Canada Emergency Business Account-Due January 18, 2024		-			75,610
(c)	Corporate Term Loan-Due April 7, 2025		-			53,761
			8,920,726			9,371,941
Current portion			(8,920,726	)		(9,371,941	)
Long-Term portion		$	-		$	-

(a) i. On December 1, 2023, this 1st mortgage was renewed with a new maturity date of June 1, 2024 and a fixed interest rate of 13% per annum. On renewal, the 1st mortgage was increased by $289,315 (C$416,280), from $3,614,000 (C$5,200,000) to $3,903,315 (C$5,616,280), to account for increased interest based on the previous variable rate, three months of prepaid interest and a financing fee. The 1st mortgage is secured by the shares held of 1684567, a 1st mortgage on the Belleville Facility and a general assignment of rents. Financing fees on the 1st mortgage totaled $316,516 (C$455,419). As at December 31, 2024 $456,982 (C$657,528) (December 31, 2023-$44,555; C$58,928) of accrued interest is included in accrued liabilities in the consolidated balance sheets. In addition, as at December 31, 2024 there is $nil (C$nil) (December 31, 2023-$32,764; C$43,333) of unamortized financing fees included in long-term debt in the balance sheets.

ii. On March 1, 2023, the Company obtained a 2nd mortgage in the amount of $1,042,500 (C$1,500,000) bearing interest at the annual rate of 12%, repayable monthly, interest only with a maturity date of March 1, 2024, secured as noted under paragraph i) above. The Company incurred financing fees of $41,700 (C$60,000). As at December 31, 2024 $104,250 (C$150,000) (December 31, 2023-$11,187; C$14,795) of accrued interest is included in accrued liabilities in the consolidated balance sheets. In addition, as at December 31, 2024 there is $nil (C$nil) (December 31, 2023-$7,457; C$9,863) of unamortized financing fees included in long-term debt in the consolidated balance sheets.

iii. On November 2, 2023, the Company completed the purchase of additional land, consisting of a 2.03-acre site in Hamilton, Ontario, Canada for $2,154,500 (C$3,100,000), prior to an additional disbursement of $40,640 (C$58,475) representing land transfer tax. The Company obtained a vendor take-back mortgage in the amount of $1,390,000 (C$2,000,000) bearing

interest at 7% annually, payable monthly, interest only and maturing November 2, 2025. An additional mortgage, as noted below under paragraph iv), was arranged to complete the purchase.

iv. In connection with the purchase of additional land noted above under paragraph iii) above, a 2nd mortgage was obtained in the amount of $729,750 (C$1,050,000) bearing interest at 13% annually, payable monthly interest only and secured by a 3rd mortgage on the property at the Belleville Facility.

v. On December 14, 2023, the Company made arrangements to repay the previous 1st mortgage on the first property purchased in Hamilton, Ontario, Canada on August 17, 2021, for a new 1st mortgage in the amount of $1,552,141 ($C2,233,298) with new creditors. The original 1st mortgage was a vendor take back mortgage, as noted below under paragraph vi).

vi. On August 17, 2021, the Company obtained a vendor take-back 1st mortgage in the amount of $1,476,600 (C$2,000,000), on the purchase of the first property in Hamilton, Ontario, Canada. The 1st mortgage bore interest at an annual rate of 2% per annum, was repayable monthly interest only and had a maturity date of August 17, 2023 and was secured by the assets on this first property in Hamilton, Ontario, Canada. As noted under paragraph v) above, this mortgage was repaid on the transfer to the new creditors.

vii On April 2, 2024, the Company received funds in the amount of $136,239 (C$196,028) for a $225,031 ($323,786) 4th mortgage secured by the Belleville Facility bearing interest at 12% annually payable monthly interest only maturing October 2, 2024, cross collateralized by a 3rd mortgage secured by the additional land in Hamilton, Ontario, Canada, net of unpaid interest, a financing fee of $18,765 (C$27,000) and six months of capitalized interest. Further, additional sums totaling $77,989 (C$112,214) were advanced after April 2, 2024, resulting in a balance of $303,020 (C$436,000) at December 31, 2024. 

For the year ended December 31, 2024, $1,126,326 (C$1,542,490) (2023-$718,535; C$969,683) in interest was incurred on the mortgages payable.

As a result of defaults or cross defaults, all long-term debt is disclosed as current.

(b) As a result of the COVID-19 virus, the Government of Canada launched the Canada Emergency Business Account (the "CEBA"), a program to ensure that small businesses have access to the capital they need to see them through the current challenges and better position them to quickly return to providing services to their communities and creating employment. The program is administered by Canadian chartered banks and credit unions.

          These CEBA loans were repaid on January 9, 2024 and January 11, 2024, in total $48,650 (C$70,000) and $22,242 (C$30,000) was forgiven as outlined in the CEBA term loan agreements. The forgiven amount is recorded under other expenses in the consolidated statements of operations and comprehensive loss. Refer also to other expenses, note 16(h).

(c) On April 8, 2021, the Company took delivery of a truck and hauling trailer for a total purchase price of $151,745 (C$218,338) plus applicable harmonized sales taxes. The purchase was financed by a bank term loan of $139,000 (C$200,000), over a forty-eight-month term, bearing interest at 4.95% per annum with monthly blended instalments of principal and interest payments of $3,406 (C$4,901) due April 7, 2025. The last payment made was on February 7, 2024. On August 13, 2024, the lender took possession of the truck and hauling trailer to be auctioned. On December 18, 2024, the Company received the net proceeds from the creditor on the auction sale, net of disposal costs and the balance of the outstanding corporate loan and interest with the creditor in the amount of $47,049 (C$67,697). Refer also to other expenses, note 16(g).

For the year ended December 31, 2024, $246 (C$337) (2023-$3,238; C$4,369) in interest was incurred.