The following transactions are in the normal course of operations and are measured at the exchange amount, which is the amount of consideration established and agreed to by the related parties.

Three months ended February 28, 2017

Effective July 21, 2016, Bryan Ganz was elected as a director of the Company. Prior to his appointment, effective May 1, 2016, the Company executed a one-year consulting agreement with Northeast Industrial Partners, LLC (“NEIP”), a Corporation in which the said director has an ownership interest. In January, 2017, the Company issued 589,414 common shares at a deemed price of $0.1142 per share to satisfy the payment of USD $50,000 due on November 15, 2016. In addition, the Company executed a one-year service agreement with NEIP effective January 1, 2017 to pay compensation of $7,500 per month. The Company expensed $15,000 for services provided during the quarter ended February 28, 2017.

The Company expensed $8,500 for services provided by the CFO of the Company and $26,500 for services provided by a Corporation in which the CEO has an ownership interest, in accordance with the consulting contract. In addition, the CEO was paid a salary of $5,300 during the quarter

The Company reimbursed $13,997 to directors and officers for travel and entertainment expenses incurred for the Company.

Three months ended February 29, 2016

The directors were compensated as per their consulting agreements with the Company. The Company expensed a total of $51,370 as management fees to its two directors, in their role as officers in accordance with their consulting contracts and expensed a total of $1,300 as automobile allowance. In addition, the Company expensed $34,490 as a consulting fee to an independent director for services provided. This amount for $34,490 is outstanding as of February 29, 2016 and included in accounts payable and accrued liabilities in the Balance Sheet.

The Company expensed $4,415 for services provided by the CFO of the Company and $51,780 for services provided by a Corporation in which the Chief Operating Officer has an ownership interest, in accordance with the consulting contract.

The Company reimbursed $10,780 to directors and officers for travel and entertainment expenses incurred for the Company.