CONVERTlBLE DEBENTURES AND DERlVATlVES LlABlLlTlES (Tables)

3 Months Ended

Mar. 31, 2026

Convertlble Debentures And Derlvatlves Llabllltles

Schedule of Company’s Unsecured Debentures And Derivative Liability

		Unsecured Convertible debentures				Derivative liability				Total
		$				$				$
Balance at December 31, 2024			1,706,926				—				1,706,926
Amortization of OID			415,840				—				415,840
Accretion			407,023				—				407,023
Effect of foreign exchange			(97,151	)			—				(97,151	)
Balance at December 31, 2025			2,432,637				—				2,432,637

Amortization of OID			101,991				—				101,991
Accretion			110,261				—				110,261
Effect of foreign exchange			44,754				—				44,754

Closing balance, as at March 31, 2026			2,689,643				—				2,689,643

Schedule of Fair Value Measure Estimation Of Convertible Debenture

Share price	$2.50
Exercise price	$67.50
Time to maturity	0.58 years
Risk-free rate	2.58%
Expected volatility	41.91%
Dividend yield	Nil
Dilution factor	33.28%

Schedule of Fair Value Measure Of Estimated Inputs Of Convertible Debenture

Share price	$4.35
Exercise price	$67.50
Time to maturity	0.33 years
Risk-free rate	2.82%
Expected volatility	26%
Dividend yield	Nil
Dilution factor	33.26%