| Schedule of Related Party Transactions |
The following are the related parties and the relationships with whom the Company had transactions / balances during 2025 and 2024.
| Related party
| Nature of relationship
|
| Epazz, Inc.
| Entity owns majority voting right
|
| Epazz R&D
| Entity controlled by Dr. Shaun Passley
|
| Ameritek Ventures, Inc.
| Entity in which Epazz Inc & Shaun Passley owns majority voting stock
|
| GG Mars Capital, Inc.
| Entity controlled by Vivienne Passley, a family member of Dr. Shaun Passley
|
| Vivienne Passley
| President of GG Mars Capital, Inc. and family member of Dr. Shaun Passley
|
| Star Financial Corporation
| Entity controlled by Fay Passley, a family member of Dr. Shaun Passley
|
| Fay Passley
| President of Star Financial Corporation and family member of Dr. Shaun Passley
|
| Jennings Family Investments, Inc.
| Entity controlled by Mary B. Kluber, a family member of James Sherman, Chief Financial Officer
|
| LoneStella, LLC
| Entity controlled by Jacob Sherman, a family member of James Sherman, Chief Financial Officer
|
| Jacob Sherman
| Family member of James Sherman, Chief Financial Officer
|
| Propal Investments, LLC
| Lender whose loan was personally guaranteed by James Sherman, Chief Financial Officer and director
|
| Marie Pindling and Olga Passley
| Family members of Dr. Shaun Passley
|
| Dr. Shaun Passley
| Chief Executive Officer, Chairman and significant shareholder
|
| James A. Sherman
| CFO, board member
|
| Craig Passley
| Board member, Shaun Passley's family member
|
| Paul J. Piekos
| Board member
|
| Thomas W. Burns
| Board member
|
| Neville Brown
| Board member
|
Transactions with Related Parties
| Related Party
| Particulars
| 2025 (CAD)
| 2024 (CAD)
|
| Epazz Inc
| Advances made to Epazz, Inc. for future services
| 10,701,840
| 10,015,900
|
| Epazz Inc
| Programming and support fees charged against advances
| 2,812,530
| 222,010
|
| Epazz Inc
| Wages and benefits charged against advances
| 1,360,843
| 325,607
|
| Epazz Inc
| Product Development Costs
| 0
| 1,033,465
|
| Epazz Inc
| Interest Income on Notes Receivable
| 27,348
| 27,348
|
| Dr. Shaun Passley
| Stock based compensation (preferred stock issuance)
| 2,423,174
| 0
|
| James A. Sherman
| Stock based compensation (Common stock issuance)
| 70,210
| 68,564
|
| Craig Passley
| Stock based compensation (Common stock issuance)
| 140,420
| 68,564
|
| Paul J. Piekos
| Stock based compensation (Common stock issuance)
| 28,083
| 27,425
|
| Thomas W. Burns
| Stock based compensation (Common stock issuance)
| 28,083
| 27,425
|
| Neville Brown
| Stock based compensation (Common stock issuance)
| 28,083
| 27,425
|
| Yvonne V. Rattray
| Stock based compensation (Common stock issuance)
| 28,083
| 27,425
|
| Dr. Shaun Passley
| Stock based compensation (Common stock issuance)
| 140,420
| 339,225
|
| Dr. Shaun Passley
| Wages and benefits
| 125,704
| 0
|
| James A. Sherman
| Wages and benefits
| 139,760
| 0
|
| GG Mars Capital, Inc.
| Amount drawn from line of credit
| 6,557,480
| 2,434,063
|
| Star Financial Corporation
| Amount drawn from line of credit
| 8,772,024
| 2,129,987
|
| Jennings Family Investments, Inc.
| Amount drawn from line of credit
| 44,369,045
| 4,847,745
|
| LoneStella, LLC
| Amount drawn from line of credit
| 4,358,005
| 539,438
|
| GG Mars Capital, Inc.
| Revolving Line of credit converted into shares
| 7,290,819
| 4,023,891
|
| Star Financial Corporation
| Revolving Line of credit converted into shares
| 9,620,428
| 2,912,440
|
| Jennings Family Investments, Inc.
| Revolving Line of credit converted into shares
| 44,648,463
| 3,635,817
|
| LoneStella, LLC
| Revolving Line of credit converted into shares
| 5,014,499
| 0
|
| Propal Investments, LLC
| Loan Principal repaid during the year
| 552,180
| 143,850
|
| GG Mars Capital, Inc.
| Finance Cost Interest, accretion
| 244,998
| 181,853
|
| Star Financial Corporation
| Finance Cost Interest, accretion
| 170,677
| 127,037
|
| Jennings Family Investments, Inc.
| Finance Cost Interest, accretion
| 503,130
| 157,181
|
| LoneStella, LLC
| Finance Cost Interest, accretion
| 25,903
| 113
|
| Epazz R&D
| Wages and benefits
| 744,693
| 0
|
| Related Party
| Particulars
| 2025 (Nos)
| 2024 (Nos)
|
| Epazz Inc*
| Stock issued (common control transaction)
| 2,000,000 common stock
| 11,700,000 prefered stock
45,000 super voting stock
1,400,000 common stock
|
| Dr. Shaun Passley*
| Stock issued (common control transaction)
| 1,000,000 Common Stock
| 3,500,000 prefered stock
10,000 super voting stock
200,000 common stock
|
| Ameritek Ventures, Inc.
| Stock issued (common control transaction)
| -
| 750,000 prefered stock
5,000 super voting stock
1,000,000 common stock
|
| GG Mars Capital, Inc.
| Warrants exercised
| 200,000 Warrants
| 200,000 warrants
|
| Jennings Family Investments, Inc.
| Warrants exercised
| 200,000 warrants
| -
|
| LoneStella, LLC
| Warrants exercised
| 350,000 warrants
| -
|
|