Related parties include the Board of Directors and officers, extended relatives and enterprises that are controlled by these individuals as well as certain consultants performing similar functions.

Remuneration of Directors and key management personnel of the Company was as follows:

During the three and nine months ended May 31, 2026, $0.1 million and $0.4 million for stock options granted to key management personnel was expensed, respectively (2025 – $0.1 million and $0.4 million, respectively) and $1.1 million and $1.7 million for RSUs granted to directors and key management personnel including incremental withholding tax on share-based compensation paid was expensed, respectively (2025 – $0.1 million and $0.9 million, respectively).

During the three and nine months ended May 31, 2026, $0.7 million and $1.8 million related to common share awards granted to key management personnel pursuant to their employment contracts including incremental withholding tax on share-based compensation paid was expensed, respectively (2025 – $0.1 million and $0.3 million, respectively).

During the three and nine months ended May 31, 2026, Buckreef recognized expenses of $0.1 million and $0.4 million related to loans provided by its parent, respectively (2025 – $0.1 million and $0.2 million, respectively).