17. SUBSEQUENT EVENTS

The Company evaluated subsequent events through November 19, 2024, the date on which these interim financial statements were issued, to ensure that this filing includes appropriate disclosure of events both recognized in the interim financial statements as of and subsequent to September 30, 2024, but were not recognized in the interim financial statements. Except as disclosed below, there were no events that required recognition, adjustment or disclosure in the financial statements.

From October 1, 2024 through November 19, 2024, the Company issued 2,000,000 common shares upon conversion of convertible debt and conversion of convertible debt in lieu of repayment in cash (principal of $200,000).

From October 1, 2024 through November 19, 2024, the Company issued shares for cash under its at-the-market offering (“ATM”). In total 37,686,239 shares were issued for gross proceeds of $2,116,741.

On October 15, 2024, the Company completed a private placement issuing 16,000,000 common shares for gross proceeds of $800,000.