24.  Corporate general and administrative expenses

Corporate general and administrative expenses are costs incurred at corporate and other subsidiaries that do not directly relate to production. The following are components of corporate general and administrative expenses:

		Year ended			Year ended
		December 31,			December 31,
		2025			2024
Salaries and employee benefits	$	7,168		$	3,581
Directors' fees		3,713			452
Share-based payments		8,658			1,292
Professional fees		5,488			1,501
Office and general		3,571			2,069
	$	28,598		$	8,895

During the year ended December 31, 2025, $3.4 million in directors' fees were settled through issuance of deferred share units (2024: $0.3 million).