The following transactions are in the normal course of operations and are measured at the amount of consideration established and agreed to by related parties. Amounts due to related parties are unsecured, non-interest bearing with the exception of notes payable, and due on demand.

The Company expensed $6,250 for royalties due to Andre Buys (“Buys”), the Company’s Chief Technology Officer (“CTO”) during the three months ended February 29, 2020 (2019: $Nil). The Company also recorded stock-based compensation expense of $4,227 during each of the three months ended February 29, 2020 and February 28, 2019, respectively, related to stock options granted to him in 2018 to acquire 1,500,000 shares of common stock.

The Company recorded stock-based compensation expense of $579,364 during the three months ended February 29, 2020 related to stock options granted to the Company's board and management in December 2019. The Company issued 625,000 and 1,116,542 shares of common stock for $118,750 and $165,472, respectively, for services to its directors and management during the three months ended February 29, 2020 and February 28, 2019. The Company also issued 3,866,810 shares of common stock with a value of $696,799 in connection with the Second Payment to Buys for the Portfolio during the three months ended February 29, 2020. See Note 15 for additional information.

The Company leased office premises at Wakefield, Massachusetts for rent, utilities and maintenance charge of approximately $2,000 per month from a corporation owned and controlled by Bryan Ganz ("Ganz"), President and, effective April 1, 2019, Chief Executive Officer ("CEO") of the Company. The Company expensed $8,314 and $4,383 for these items during the three months ended February 29, 2020 and February 28, 2019, respectively.

As of February 29, 2020, the Company had a payable of $161,151 (inclusive of $80,000 due to Buys (see Note 15)) and $49,700 deferred salary to the Company's CEO and CLO) to related parties which is included in accounts payable and accrued liabilities. Payables to related parties were $Nil at November 30, 2019.