CONVERTIBLE DEBENTURES (Tables)

6 Months Ended

Jun. 30, 2026

Convertible Debentures

Schedule of convertible and unsecured convertible debentures

		Convertible debentures				Unsecured Convertible debentures				Total
			$				$				$
Balance at December 31, 2024			2,424,087				2,645,502				5,069,589
Fair Value			335,063				—				335,063
Amortization of OID			1,002,561				—				1,002,561
Conversion (d)			(800,000	)			—				(800,000	)
Accretion			422,853				—				422,853
Settlement (e)			(3,384,564	)			—				(3,384,564	)
Closing balance, as at December 31, 2025			—				2,645,502				2,645,502
							-				-
Closing balance, as at June 30, 2026							2,645,502				2,645,502

Schedule of 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			205,225				—				205,225
Accretion			226,418				—				226,418
Effect of foreign exchange			102,150				—				102,150
Closing balance, as at June 30, 2026			2,966,430				—				2,966,430

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%

Share price	$7.90
Exercise price	$67.50
Time to maturity	0.08 years
Risk-free rate	2.74%
Expected volatility	17%
Dividend yield	Nil
Dilution factor	32.82%