13. Deferred government incentive

The Company was eligible for the Government of Canada Scientific Research and Experimental Development (SRED) program up to November 3, 2023. The Company has accrued $86,937 of SRED receivable as at May 31, 2025, which is recognized in trades and other receivables in the condensed interim consolidated balance sheet. A portion of the funds received is related to costs that have been capitalized for the development of internally generated software recognized as intangible asset in Note 6. As at May 31, 2025 $70,657 (May 31, 2024 $176,326) was recognized as recovery of operating expenses in the condensed interim consolidated statement of operations and comprehensive loss.