15. Other Expenses

		2025			2024
(a) Loss on revaluation of convertible promissory notes	$	(2,369,411	)	$	(1,450,086	)
(b) Provision for loss		(440,424	)		-
(c) Insurance claim recovery		92,426			-
(d) Adjustment to provision for loss		-			1,191,033
(e) Loss on settlement of claim		-			(300,565	)
(f) Gain on disposal of long-lived assets		-			151,128
(g) Gain on settlement of CEBA loans		-			22,242
	$	(2,717,409	)	$	(386,248	)

(a) Loss on revaluation of convertible promissory notes.

(b) The provision for loss relates to one of the March 2022 Investor Notes as disclosed under legal proceedings, note 19.

(d) This adjustment on the provision for loss relates to one of the March 2022 Investor Notes, as described below under legal proceedings, note 19.

(e) The loss is on the settlement of the claim with the general contractor for the property under construction at the Hamilton Facility. Refer also to legal proceedings, note 19.

(f) The gain on the disposal of certain 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 required to allow for a forgiven amount of $22,242 (C$30,000).