Solely
for the purpose of calculating the filing fee under Rule 0-11(c)(2) under the
Exchange Act, the maximum aggregate value of the transaction was determined as
the sum of (a) the C$4,000,000 Cash Consideration and (b) C$5,000,000, the
value attributed to the 5% Royalty in the Purchase Agreement, totaling
C$9,000,000 (the Base Purchase Price), converted into U.S. dollars at an
exchange rate of C$1.4181 per US$1.00 on November 10, 2026, the most recent
rate published before the date of filing (C$9,000,000 ÷ 1.4181 = US$6,346,520,
rounded to the nearest dollar). The transaction valuation does not include any
amount that may be paid upon exercise of the call right under the Call
Agreement, which is contingent and at the discretion of the Call Affiliate.
(2)
Determined
in accordance with Section 14(g) of the Exchange Act and Rule 0-11 by
multiplying the transaction valuation by 0.0000870.