2024			2023
(a) Gain on settlement of outstanding debt and accrued interest with PACE	$	-		$	2,925,467
(b) Loss on conversion of convertible promissory notes		-			(74,359	)
(c) Loss on revaluation of convertible promissory notes		(1,450,086	)		(3,059,969	)
(d) Provision for losses		-			(2,740,661	)
(e) Adjustment to provision for loss		1,191,033			-
(f) Loss on settlement of claim		(300,565	)		-
(g) Gain on disposal of long-lived assets		151,128
(h) Gain on settlement of CEBA loans		22,242			-
	$	(386,248	)	$	(2,949,522	)

(a) During the year ended December 31, 2023, the Company settled the outstanding debt to PACE including accrued interest.

(b) As described under capital stock, note 14, the loss is on the conversions of the October 29, 2021 investor note.

(c) Loss on revaluation of convertible promissory notes.

(d) The provision for losses in the prior year includes the provision for loss on a deposit for future acquisition in the amount of $148,200, a provision for loss on a claim by Tradigital in the amount of $58,097 (refer also to legal proceeds, note 20) and a provision for loss on a lawsuit against the Company by the investor of the March 3, 2023 Investor Note in the amount of $2,534,364.

(e) This adjustment on the provision for loss relates to one of the March 2022 Investor Notes, as described below legal proceedings, note 20.

(f) The loss is on the settlement of the claim with the general contractor for the property under construction in Hamilton, Ontario, Canada. Refer also to legal proceedings, note 20.

(g) The gain on the disposal of long-lived assets resulted from the net proceeds realized on the sale through the auctions arranged by the lessor and the creditor of the long-lived assets.

(h) The gain on forgiveness is the result of repaying the required portion of the CEBA loans within the time to allow for a forgiven amount of $22,242 (C$30,000). Refer also to long-term debt, note 9(b).