<SEC-DOCUMENT>0001493152-22-011397.txt : 20220428
<SEC-HEADER>0001493152-22-011397.hdr.sgml : 20220428
<ACCEPTANCE-DATETIME>20220428101429
ACCESSION NUMBER:		0001493152-22-011397
CONFORMED SUBMISSION TYPE:	F-10/A
PUBLIC DOCUMENT COUNT:		8
FILED AS OF DATE:		20220428
DATE AS OF CHANGE:		20220428

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			A2Z Smart Technologies Corp
		CENTRAL INDEX KEY:			0001866030
		STANDARD INDUSTRIAL CLASSIFICATION:	GENERAL INDUSTRIAL MACHINERY & EQUIPMENT, NEC [3569]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A1
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		F-10/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-264506
		FILM NUMBER:		22862831

	BUSINESS ADDRESS:	
		STREET 1:		559 BRIAR HILL AVENUE,
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5N 1N1
		BUSINESS PHONE:		1 647 558 5564

	MAIL ADDRESS:	
		STREET 1:		559 BRIAR HILL AVENUE,
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5N 1N1
</SEC-HEADER>
<DOCUMENT>
<TYPE>F-10/A
<SEQUENCE>1
<FILENAME>formf-10a.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 4pt solid; border-bottom: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt"><B>UNITED
STATES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt"><B>SECURITIES
AND EXCHANGE COMMISSION</B></FONT><B><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><BR>
</FONT></B><B><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">Washington, D.C. 20549</FONT></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt"><B>FORM
F-10/A </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(Amendment
No. 1)</B></FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt"><B>A2Z
SMART TECHNOLOGIES CORP.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact
name of Registrant as specified in its charter)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>British
    Columbia, Canada</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>3569</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Not
    Applicable</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times NewRoman, Times, Serif; font-size: 10pt">(Province or other jurisdiction of</FONT></P>
                                                                             <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">incorporation or organization)</FONT></P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Tims New Roman, Times, Serif; font-size: 10pt">(Primary Standard Industrial</FONT></P>
                                                                             <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Classification Code Number)</FONT></P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S. Employer</FONT></P>
                                                                             <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Identification Number)</FONT></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>559
Briar Hill Avenue, Toronto, Ontario, M5N 1N1<BR>
(647) 558-5564</B></FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address
and telephone number of Registrant&rsquo;s principal executive offices)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Cogency
Global Inc.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>122
East 42nd Street, 18th Floor</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>New
York, NY 10168</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>telephone
1-800-221-0102</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Name,
address (including zip code) and telephone number (including area code) of agent for service in the United States)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Copy
to:</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Gadi
    Levin<BR>
    A2Z Smart Technologies Corp.<BR>
    1600-609 Granville Street<BR>
    Vancouver, British Columbia<BR>
    Canada V7Y 1C3<BR>
    (647) 558-5564</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Daniel
    D. Nauth<BR>
    Nauth LPC<BR>
    217 Queen Street West, Suite 401<BR>
    Toronto, Ontario<BR>
    Canada M5V 0R2 <BR>
    (416) 477-6031</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Approximate
date of commencement of proposed sale of the securities to the public:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">From
time to time after the effective date of this registration statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Province
of Ontario, Canada</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal
jurisdiction regulating this offering)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">It
is proposed that this filing shall become effective (check appropriate box below):</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in">&#9744;<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">upon
    filing with the Commission, pursuant to Rule 467(a) (if in connection with an offering being made contemporaneously in the United
    States and Canada).</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">B.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#9746;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">at
    some future date (check appropriate box below)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in">&#9744;<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">pursuant
    to Rule 467(b) on (<I>date</I>) at (<I>time</I>) (designate a time not sooner than 7 calendar days after filing).</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#9744;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">pursuant
    to Rule 467(b) on (<I>date</I>) at (<I>time</I>) (designate a time 7 calendar days or sooner after filing) because the securities
    regulatory authority in the review jurisdiction has issued a receipt or notification of clearance on (<I>date</I>).</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>&#9744;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">pursuant
    to Rule 467(b) as soon as practicable after notification of the Commission by the Registrant or the Canadian securities regulatory
    authority of the review jurisdiction that a receipt or notification of clearance has been issued with respect hereto.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#9746;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">after
    the filing of the next amendment to this Form (if preliminary material is being filed).</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify; text-indent: -1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
any of the securities being registered on this form are to be offered on a delayed or continuous basis pursuant to the home jurisdiction&rsquo;s
shelf prospectus offering procedures, check the following box. &#9746;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>The
Registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until this
Registration Statement shall become effective as provided in Rule 467 under the Securities Act of 1933, as amended (the &ldquo;U.S. Securities
Act&rdquo;), or on such date as the Commission, acting pursuant to Section 8(a) of the U.S. Securities Act, may determine.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; border-bottom: Black 4pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: justify"><TD STYLE="width: 100%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: justify"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_001"></A>PART
I<BR>
INFORMATION REQUIRED TO BE DELIVERED TO OFFEREES OR PURCHASERS</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Red"><B><I>A
copy of this preliminary short form base shelf prospectus has been filed with the securities regulatory authorities in each of the provinces
of British Columbia, Alberta and Ontario but has not yet become final for the purpose of the sale of securities. Information contained
in this preliminary short form base shelf prospectus may not be complete and may have to be amended. The securities may not be sold until
a receipt for the prospectus is obtained from the securities regulatory authorities.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Red"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Red"><B><I>This
short form prospectus is a base shelf prospectus. This short form prospectus has been filed under legislation in each of the provinces
of British Columbia, Alberta and Ontario, that permits certain information about these securities to be determined after this prospectus
has become final and that permits the omission from this short form prospectus of that information. The legislation requires the delivery
to purchasers of a prospectus supplement containing the omitted information within a specified period of time after agreeing to purchase
any of these securities.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Red"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Red"><B><I>The
information contained herein is subject to completion and amendment. A registration statement relating to these securities has been filed
with the United States Securities and Exchange Commission. These securities may not be offered or sold nor may offers to buy be accepted
prior to the time the registration statement becomes effective. This prospectus shall not constitute an offer to sell or the solicitation
of an offer to buy nor shall there be any sale of these securities in any state of the United States in which such offer, solicitation
or sale would be unlawful prior to registration or qualification under the securities laws of any such state of the United States</I></B><I>.</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Information
has been incorporated by reference in this short form base shelf prospectus from documents filed with securities commissions or similar
authorities in Canada.</I></B><I> Copies of the documents incorporated herein by reference may be obtained on request without charge
from the Chief Financial Officer of A2Z Smart Technologies Corp. at 559 Briar Hill Avenue, Toronto, Ontario, Canada M5N 1N1, telephone
(647) 558-5564</I></FONT>, and are also available electronically at <U>www.sedar.com</U> or at <U>www.sec.gov/edgar.shtml</U><I>. </I>The
filings through SEDAR and EDGAR are not incorporated by reference unless specifically set our herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PRELIMINARY
SHORT FORM BASE SHELF PROSPECTUS</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 30%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>New
    Issue </U></I></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 30%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
    26, 2022</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;<IMG SRC="formf-10_001.jpg" ALT=""></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><BR STYLE="clear: both"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>A2Z
SMART TECHNOLOGIES CORP.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">CAD$64,000,000</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Common
Shares</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Warrants</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Options</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Subscription
Receipts</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Debt
Securities</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Units</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
preliminary short form base shelf prospectus (the &ldquo;<B>Prospectus</B>&rdquo;) relates to the offering for sale of common shares
(the &ldquo;<B>Common Shares</B>&rdquo;), warrants (the &ldquo;<B>Warrants</B>&rdquo;), options (the &ldquo;<B>Options</B>&rdquo;), subscription
receipts (the &ldquo;<B>Subscription Receipts</B>&rdquo;), debt securities (the &ldquo;<B>Debt Securities</B>&rdquo;) or any combination
of such securities (the &ldquo;<B>Units</B>&rdquo;) (all of the foregoing, collectively, the &ldquo;<B>Securities</B>&rdquo;) of A2Z
Smart Technologies Corp. (the &ldquo;<B>Company</B>&rdquo; or &ldquo;<B>A2Z</B>&rdquo;) by the Company from time to time, during the
25-month period that this Prospectus, including any amendments hereto, remains effective, in one or more series or issuances, with a
total offering price of the Securities in the aggregate, of up to CAD$64,000,000.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%; text-align: center"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->i<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Securities may be offered in amounts and at prices to be determined based on market conditions at the time of the sale and set forth
in an accompanying shelf prospectus supplement (a &ldquo;<B>Prospectus Supplement</B>&rdquo;). In addition, Securities may be offered
and issued by the Company or a subsidiary of the Company in consideration for the acquisition of other businesses, assets or securities.
The consideration for any such acquisition may consist of any of the Securities separately, a combination of Securities or any combination
of, among other things, Securities, cash and assumption of liabilities. See &ldquo;Plan of Distribution&rdquo;.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investing
in the Securities of the Company involves a high degree of risk. You should carefully review the risks outlined in this Prospectus (together
with any Prospectus Supplement) and in the documents incorporated by reference therein and consider such risks in connection with such
investment. See &ldquo;Risk Factors&rdquo;.</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A2Z
is permitted, under a multi-jurisdictional disclosure system adopted by the securities regulatory authorities in Canada and the United
States, to prepare this Prospectus in accordance with the disclosure requirements of Canada. Prospective investors in the United States
should be aware that such requirements are different from those of the United States. The financial statements incorporated by reference
herein have been prepared in accordance with International Financial Reporting Standards (&ldquo;IFRS&rdquo;) as issued by the International
Accounting Standards Board and thus may not be comparable to financial statements of United States companies.</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
enforcement by investors of civil liabilities under the United States federal securities laws may be affected adversely by the fact that
the Company is governed by the laws of British Columbia, Canada, that some or all of its officers and directors are residents of a foreign
country, that some or all of the experts named in this Prospectus are, and the underwriters, dealers or agents named in any Prospectus
Supplement may be, residents of a foreign country, and that all or a substantial portion of the assets of the Company and said persons
may be located outside of the United States. See &ldquo;Risk Factors &ndash; Risks Related to an Offering &ndash; Enforcement of Civil
Liabilities&rdquo;.</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">THESE
SECURITIES HAVE NOT BEEN APPROVED OR DISAPPROVED BY THE UNITED STATES SECURITIES AND EXCHANGE COMMISSION (THE &ldquo;SEC&rdquo;) NOR
ANY STATE OR CANADIAN SECURITIES COMMISSION OR REGULATORY AUTHORITY NOR HAS THE SEC OR ANY STATE OR CANADIAN SECURITIES COMMISSION PASSED
UPON THE ACCURACY OR ADEQUACY OF THIS PROSPECTUS. ANY REPRESENTATION TO THE CONTRARY IS A CRIMINAL OFFENCE.</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prospective
investors should be aware that the acquisition of the Securities may have tax consequences in Canada and the United States. Such consequences
for investors who are resident in, or citizens of, the United States may not be described fully herein or in any applicable Prospectus
Supplement. Prospective investors should read the tax discussion contained in the applicable Prospectus Supplement, if any, with respect
to a particular offering of Securities.</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
specific terms of the Securities with respect to a particular offering will be set out in one or more Prospectus Supplements and may
include, where applicable: (i) in the case of Common Shares, the number of Common Shares being offered, the offering price and any other
specific terms; (ii) in the case of Warrants or Options, the number of Warrants or Options offered, the offering price, the designation,
number and terms of the Common Shares issuable upon exercise of the Warrants or Options, any procedures that will result in the adjustment
of these numbers, the exercise price, dates and periods of exercise, the currency in which the Warrants or Options are issued and any
other specific terms; (iii) in the case of Subscription Receipts, the number of Subscription Receipts offered, the offering price, the
procedures for the exchange of the Subscription Receipts for Common Shares or other Securities, as the case may be, and any other specific
terms; (iv) in the case of Debt Securities, the specific designation, aggregate principal amount, the currency or the currency unit for
which the Debt Securities may be purchased, the maturity, interest provisions, authorized denominations, offering price, covenants, events
of default, any terms for redemption, any exchange or conversion terms, whether the debt is senior, senior subordinated or subordinated,
whether the debt is secured or unsecured and any other terms specific to the Debt Securities being offered; and (v) in the case of Units,
the designation, number and terms of the Common Shares, Warrants, Options, Subscription Receipts or Debt Securities comprising the Units.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
shelf information permitted under applicable securities legislation to be omitted from the Prospectus will be contained in one or more
Prospectus Supplements that will be delivered to purchasers together with the Prospectus, except in cases where an exemption from such
delivery requirement has been obtained. Each Prospectus Supplement will be incorporated by reference into the Prospectus for the purposes
of applicable securities legislation as of the date of the Prospectus Supplement and only for the purposes of the distribution of the
Securities to which the Prospectus Supplement pertains. Investors should read the Prospectus and any applicable Prospectus Supplement
carefully before investing in the Securities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%; text-align: center"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->ii<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
Prospectus constitutes a public offering of the Securities only in those jurisdictions where they may be lawfully offered for sale and
only by persons permitted to sell the Securities in such jurisdictions. The Company may offer and sell Securities to, or through, underwriters
or dealers or through agents pursuant to exemptions from registration or qualification under applicable securities laws. A Prospectus
Supplement relating to each issue of Securities will set forth the names of any underwriters, dealers or agents involved in the offering
and sale of the Securities and will set forth the terms of the offering of the Securities, the method of distribution of the Securities,
including, to the extent applicable, the proceeds to the Company and any fees, discounts, concessions or other compensation payable to
the underwriters, dealers or agents, and any other material terms of the plan of distribution. This Prospectus may qualify an &ldquo;at-the
market&rdquo; distribution as such term is defined in National Instrument 44-102 <I>Shelf Distributions</I> (&ldquo;<B>NI 44-102</B>&rdquo;).
There may be market-based limitation affecting how much the Company may raise under an &ldquo;at-the-market&rdquo; distribution based
on the Company&rsquo;s historical trading activity. The Company has not engaged any investment dealer in respect of an &ldquo;at-the
market&rdquo; distribution, and there is a possibility that the Company may not establish an ATM program at all. In connection
with any offering of the Securities, other than an &ldquo;at-the-market distribution&rdquo; unless otherwise specified in a Prospectus
Supplement, the underwriters or agents may over-allot or effect transactions which stabilize or maintain the market price of the Securities
offered at a higher level than that which might exist in the open market. Such transaction, if commenced, may be interrupted or discontinued
at any time. No underwriter, dealer or agent involved in an &ldquo;at-the-market&rdquo; distribution under the applicable Prospectus
Supplement, no affiliate of such an underwriter, dealer or agent and no person or company acting jointly or in concert with such underwriter,
dealer or agent will over-allot Securities in connection with such distribution or effect any other transactions that are intended to
stabilize or maintain the market price of the Securities, including selling an aggregate number or principal amount of securities that
would result in the underwriter, dealer or agent creating an over-allocation position in the Securities. See &ldquo;Plan of Distribution&rdquo;.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Common Shares are listed for trading on the TSX Venture Exchange (the &ldquo;<B>TSXV</B>&rdquo;) under the trading symbol &ldquo;AZ&rdquo;,
in the United States on Nasdaq Stock Market LLC (&ldquo;<B>NASDAQ</B>&rdquo;) under the trading symbol &ldquo;AZ&rdquo; and on the Frankfurt
Stock Exchange (the &ldquo;FSE&rdquo;) under the trading symbol &ldquo;A230&rdquo;. On April 25, 2022, the closing prices of the
Common Shares listed on the TSXV, NASDAQ and the FSE were CAD$6.50, US$5.09, and &euro;4.62 respectively. The Company&rsquo;s
registered office is located at 1600-609 Granville Street, Vancouver, British Columbia, V7Y 1C3. The Company&rsquo;s head
office is located at 559 Briar Hill Avenue, Toronto, Ontario, Canada M5N 1N1.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unless
otherwise disclosed herein or in any applicable Prospectus Supplement, the Warrants, the Options, the Subscription Receipts, the Debt
Securities and the Units will not be listed on any securities exchange. Unless the Securities are disclosed to be listed, there will
be no market through which these Securities may be sold, and purchasers may not be able to resell these Securities purchased under this
Prospectus. This may affect the pricing of such Securities in the secondary market, the transparency and availability of trading prices,
the liquidity of such Securities, and the extent of issuer regulation.</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prospective
investors should be aware that the purchase of Securities may have tax consequences that may not be fully described in this Prospectus
or in any Prospectus Supplement, and should carefully review the tax discussion, if any, in the applicable Prospectus Supplement and
in any event consult with a tax advisor.</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">No
person is authorized by the Company to provide any information or to make any representation other than as contained in this Prospectus
in connection with the issue and sale of the Securities offered hereunder.</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">No
underwriter has been involved in the preparation of this Prospectus or performed any review of the contents hereof.</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
of Bentsur Joseph, Gadi Levin, Yonatan de Jongh, Amnon Peleg and Shlomo Menachem Paksher, directors and officers of the Company, resides
outside of Canada. They have each appointed Maxims CS Inc., Suite 1800, 181 Bay Street, Toronto, Ontario, M5J 2T9, as agent for service
of process in Ontario. Prospective purchasers are advised that it may not be possible for investors to enforce judgments obtained in
Canada against any person or company that is incorporated, continued or otherwise organized under the laws of a foreign jurisdiction
or resides outside of Canada, even if the party has appointed an agent for service of process, see &ldquo;Risk Factors &ndash; Risks
Related to an Offering &ndash; Enforcement of Civil Liabilities&rdquo;.</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the Prospectus, &ldquo;A2Z&rdquo;, &ldquo;we&rdquo;, &ldquo;us&rdquo; and &ldquo;our&rdquo; refers, collectively, to A2Z Smart Technologies
Corp. and its wholly owned subsidiaries. All references in this document to &ldquo;$&rdquo; or &ldquo;US$&rdquo; are to the lawful
currency of the United States and all references to &ldquo;CAD$&rdquo; are to the lawful currency of Canada,
unless otherwise indicated.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%; text-align: center"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->iii<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a2z_002">GENERAL MATTERS</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 0.5in">1</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a2z_003">DOCUMENTS INCORPORATED BY REFERENCE</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">1</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a2z_004">CAUTIONARY NOTE REGARDING FORWARD-LOOKING INFORMATION</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">3</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a2z_005">DOCUMENTS FILED AS PART OF THE REGISTRATION STATEMENT</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">6</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a2z_006">AVAILABLE INFORMATION</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">6</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a2z_007">CURRENCY PRESENTATION</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">6</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a2z_008">SUMMARY DESCRIPTION OF THE BUSINESS</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">7</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a2z_009">MILESTONES</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">8</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a2z_010">USE OF PROCEEDS</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">9</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a2z_011">EARNINGS COVERAGE RATIO</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">12</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a2z_012">CONSOLIDATED CAPITALIZATION OF THE COMPANY</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">12</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a2z_013">PRIOR SALES</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">12</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a2z_014">TRADING PRICE AND VOLUME</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">13</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a2z_015">DIVIDEND RECORD AND POLICY</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">13</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a2z_016">DESCRIPTION OF SECURITIES</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">14</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a2z_017">PLAN OF DISTRIBUTION</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">19</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a2z_018">RISK FACTORS</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">21</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a2z_019">CERTAIN INCOME TAX CONSIDERATIONS</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">23</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a2z_020">INTERESTS OF EXPERTS</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">23</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a2z_021">AUDITORS, TRANSFER AGENT AND REGISTRAR</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">24</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a2z_022">STATUTORY RIGHTS OF WITHDRAWAL AND RESCISSION</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">24</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a2z_023">CERTIFICATE OF A2Z SMART TECHNOLOGIES CORP.</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">C-1</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: justify"><TD STYLE="width: 100%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: justify"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_002"></A>GENERAL
MATTERS</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A2Z
is a British Columbia company that is a &ldquo;reporting issuer&rdquo; under Canadian securities laws in the provinces of British Columbia
and Alberta. The Common Shares are listed for trading on the TSXV under the trading symbol &ldquo;AZ&rdquo;, on the NASDAQ
under the trading symbol &ldquo;AZ&rdquo; and on the FSE under the trading symbol &ldquo;A230&rdquo;.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
Prospectus is a short form base shelf prospectus that has been filed with the securities commissions in each of the provinces of British
Columbia, Alberta and Ontario in order to qualify the offering of the Securities described in this Prospectus in accordance with NI 44-102.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
this Prospectus, the Company may sell any combination of the Securities described in this Prospectus in one or more offerings up to a
total aggregate initial offering price of CAD$64,000,000. This Prospectus provides you with a general description of the Securities
that we may offer in connection with this Prospectus. Each time we sell Securities under this Prospectus we will provide a Prospectus
Supplement that will contain specific information about the terms of that specific offering. The specific terms of the Securities in
respect of which this Prospectus is being delivered will be set forth in a Prospectus Supplement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>You
should rely only on the information contained in or incorporated by reference into this Prospectus and in any applicable Prospectus Supplement.
The Company has not authorized anyone to provide you with different information. The Company is not making any offer of these Securities
in any jurisdiction where the offer is not permitted. You should not assume that the information contained in this Prospectus and any
Prospectus Supplement is accurate as of any date other than the date on the front of those documents or that any information contained
in any document incorporated by reference is accurate as of any date other than the date of that document.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_003"></A>DOCUMENTS
INCORPORATED BY REFERENCE</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Information
has been incorporated by reference in this Prospectus from documents filed with the securities commissions or similar authorities in
each of the provinces of Canada</B>. Copies of the documents incorporated herein by reference may be obtained on request without charge
from the General Counsel and Corporate Secretary of the Company at its head office at 559 Briar Hill Avenue, Toronto, Ontario, Canada,
M5N 1N1, telephone (647) 558-5564, and are also available electronically through the System for Electronic Document Analysis and
Retrieval (&ldquo;SEDAR&rdquo;) at www.sedar.com or at www.sec.gov/edgar.shtml (&ldquo;EDGAR&rdquo;). The filings of the Company through
SEDAR and EDGAR are not incorporated by reference in this Prospectus except as specifically set out herein.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following documents of the Company filed with various securities commissions or similar authorities in provinces and territories of Canada
in which we are a reporting issuer are specifically incorporated by reference into, and form an integral part of, this Prospectus:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">annual
    information form of the Company dated March 31, 2022 (the &ldquo;<B>AIF</B>&rdquo;) for the year ended December 31, 2021;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">audited
    consolidated financial statements of the Company as at and for the years ended December 31, 2021 and 2020, together with the notes
    thereto and the auditors&rsquo; report thereon;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">management&rsquo;s
    discussion and analysis of the Company for the year ended December 31, 2021 (the &ldquo;<B>MD&amp;A</B>&rdquo;);</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">management
    information circular of the Company dated February 27, 2022 relating to the annual and special meeting of shareholders held on March
    28, 2022;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">material
    change report dated February 7, 2022 with respect to the Company&rsquo;s acquisition of all of the issued and outstanding shares
    of Isramat Ltd. (&ldquo;<B>Isramat</B>&rdquo;); and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">material
    change report dated March 23, 2022 with respect to the reappointment of Mr. Gadi Levin as Chief Financial Officer of the Company.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 81pt; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 6; Options: NewSection; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
document of the type referred to in Section 11.1 of Form 44-101F1 <I>Short Form Prospectus </I>(excluding confidential material change
reports) filed by the Company with a securities commission or similar regulatory authority in Canada after the date of this Prospectus
and before the termination of the distribution are deemed to be incorporated by reference into this Prospectus. In addition, to the extent
that any document or information incorporated by reference into this Prospectus is included in any report filed with or furnished by
the Company to the SEC pursuant to the United States Securities Exchange Act of 1934, as amended (the &ldquo;<B>Exchange Act</B>&rdquo;),
after the date of this Prospectus, that document or information shall be deemed to be incorporated by reference as an exhibit to the
Registration Statement (as defined below) of which this Prospectus forms a part (in the case of Form 6-K and Form 8-K, only if and to
the extent set forth therein). The Company may also incorporate other information filed with or furnished to the SEC under the Exchange
Act, provided that information included in any report on Form 6-K or Form 8-K shall be so deemed to be incorporated by reference only
if and to the extent expressly provided in such Form 6-K or Form 8-K.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Any
statement contained in this Prospectus or in a document incorporated or deemed to be incorporated by reference herein will be deemed
to be modified or superseded to the extent that a statement contained herein, in any Prospectus Supplement or in any other subsequently
filed document that is also incorporated or is deemed to be incorporated by reference herein modifies or supersedes such statement. The
modifying or superseding statement need not state that it has modified or superseded a prior statement or include any other information
contained in the document that it modifies or supersedes. The making of a modifying or superseding statement will not be deemed an admission
for any purpose that the modified or superseded statement, when made, constituted a misrepresentation, an untrue statement of a material
fact or an omission to state a material fact that is required to be stated or that is necessary to make a statement not misleading in
light of the circumstances in which it was made. Any statement so modified or superseded will not be deemed, except as so modified or
superseded, to constitute a part of the Prospectus.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon
a new annual information form and related annual financial statements being filed by us with, and where required, accepted by, the applicable
securities regulatory authority during the currency of this Prospectus, the previous annual information form, the previous annual financial
statements and all interim financial statements, material change reports and information circulars and all Prospectus Supplements filed
prior to the commencement of our financial year in which a new annual information form is filed shall be deemed no longer to be incorporated
into this Prospectus for purposes of future offers and sales of Securities hereunder. Upon condensed consolidated interim financial statements
and the accompanying management&rsquo;s discussion and analysis of financial condition and results of operations being filed by us with
the applicable Canadian securities commissions or similar regulatory authorities during the period that this Prospectus is effective,
all condensed consolidated interim financial statements and the accompanying management&rsquo;s discussion and analysis of financial
condition and results of operations filed prior to such new condensed consolidated interim financial statements and management&rsquo;s
discussion and analysis of financial condition and results of operations shall be deemed to no longer be incorporated into this Prospectus
for purposes of future offers and sales of Securities under this Prospectus. In addition, upon a new management information circular
for an annual meeting of shareholders being filed by us with the applicable Canadian securities commissions or similar regulatory authorities
during the period that this Prospectus is effective, the previous management information circular filed in respect of the prior annual
meeting of shareholders shall no longer be deemed to be incorporated into this Prospectus for purposes of future offers and sales of
Securities under this Prospectus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
information permitted under applicable securities legislation to be omitted from the Prospectus will be contained in one or more Prospectus
Supplements that will be delivered to purchasers together with the Prospectus, except in cases where an exemption from such delivery
requirements has been obtained. A Prospectus Supplement containing the specific terms of an offering of Securities will be delivered
to purchasers of such Securities together with this Prospectus and will be deemed to be incorporated by reference into this Prospectus
as of the date of such Prospectus Supplement, but only for the purposes of the offering of Securities covered by that Prospectus Supplement.
Investors should read the Prospectus and any applicable Prospectus Supplement carefully before investing in the Company&rsquo;s Securities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 7; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
template version of any &ldquo;marketing materials&rdquo; (as such term is defined in National Instrument 44-101 <I>Short Form Prospectus
Distributions</I>) filed after the date of a Prospectus Supplement and before the termination of the distribution of the Securities offered
pursuant to such Prospectus Supplement (together with this Prospectus) is deemed to be incorporated by reference in such Prospectus Supplement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_004"></A>CAUTIONARY
NOTE REGARDING FORWARD-LOOKING INFORMATION</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain
statements contained in this Prospectus, and in certain documents incorporated by reference herein, constitute &ldquo;forward-looking
information&rdquo; and &ldquo;forward-looking statements&rdquo; (collectively referred to as &ldquo;<B>forward-looking statements</B>&rdquo;)
within the meaning of Canadian securities legislation and the United States Private Securities Litigation Reform Act of 1995. All statements
other than statements of historical fact contained in this Prospectus and in documents incorporated by reference in this Prospectus,
including, without limitation, those regarding the Company&rsquo;s future financial position and results of operations, strategy, plans,
objectives, goals, targets and future developments of the Company in the markets where the Company participates or is seeking to participate,
and any statements preceded by, followed by or that include the words &ldquo;considers&rdquo;, &ldquo;plans&rdquo;, &ldquo;expects&rdquo;
or &ldquo;does not expect&rdquo;, &ldquo;is expected&rdquo;, &ldquo;budget&rdquo;, &ldquo;scheduled&rdquo;, &ldquo;estimates&rdquo;,
&ldquo;forecasts&rdquo;, &ldquo;intends&rdquo;, &ldquo;anticipates&rdquo; or &ldquo;does not anticipate&rdquo;, or &ldquo;believes&rdquo;,
or variations of such words and phrases or statements that certain actions, events or results &ldquo;may&rdquo;, &ldquo;could&rdquo;,
&ldquo;would&rdquo;, &ldquo;might&rdquo; or &ldquo;will be taken&rdquo;, &ldquo;occur&rdquo; or &ldquo;be achieved&rdquo; or the negative
of these terms or comparable terminology, are forward-looking statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
statements are not historical facts but instead represent only the Company&rsquo;s expectations, estimates and projections regarding
future events. These statements are not guarantees of future performance and involve assumptions, risks and uncertainties that are difficult
to predict. Therefore, actual results may differ materially from what is expressed, implied or forecasted in such forward-looking statements.
Additional factors that could cause actual results, performance or achievements to differ materially include, but are not limited to,
those discussed under &ldquo;Risk Factors&rdquo; in the AIF and in this Prospectus and in other documents incorporated by reference in
this Prospectus. Management provides forward-looking statements because it believes they provide useful information to readers when considering
their investment objectives and cautions readers that the information may not be appropriate for other purposes. Consequently, all of
the forward-looking statements made in this Prospectus and in documents incorporated by reference in this Prospectus are qualified by
these cautionary statements and other cautionary statements or factors contained herein, and there can be no assurance that the actual
results or developments will be realized or, even if substantially realized, that they will have the expected consequences to, or effects
on, the Company. These forward-looking statements are made as of the date of this Prospectus and the Company assumes no obligation to
update or revise them to reflect subsequent information, events or circumstances or otherwise, except as required by law.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
forward-looking statements in this Prospectus and in documents incorporated by reference in this Prospectus are based on numerous assumptions
regarding the Company&rsquo;s present and future business strategies and the environment in which the Company will operate in
the future, including assumptions regarding business and operating strategies, and the Company&rsquo;s ability to operate on a profitable
basis.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risks
which could affect future results and could cause results to differ materially from those expressed in the forward-looking statements
contained herein include:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Company has incurred significant losses and there can be no assurance when, or if, the Company will achieve or maintain profitability.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Company expects that it will need to raise additional capital to meet the Company&rsquo;s business requirements in the future, which
    is likely to be challenging, could be highly dilutive and may cause the market price of the Common Shares to decline.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Company&rsquo;s business is subject to risks arising from a widespread outbreak of an illness or any other communicable disease,
    or any other public health crisis, such as the COVID-19 pandemic, which has impacted and could continue to impact the business.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    market for the Company&rsquo;s retail automation and civilian technology is new and unproven, may experience limited growth.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Failure
    to effectively develop and expand the Company&rsquo;s sales and marketing capabilities could harm the ability to grow the business
    and achieve broader market acceptance of the Company&rsquo;s products.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 8; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Company expects the sales cycle to be long and unpredictable and require considerable time and expense before executing a customer
    agreement, which may make it difficult to project when, if at all, the Company will obtain new customers and when the Company will
    generate revenue from those customers.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
    the Company is not able to enhance the brand and increase market awareness of the Company and products, then the business, results
    of operations and financial condition may be adversely affected.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
    the Company does not develop enhancements to the technology and introduce new products that achieve market acceptance, the business,
    results of operations and financial condition could be adversely affected.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    technology markets in which the Company competes are both subject to rapid technological change and, to compete, the Company must
    continually enhance its products and services.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Company depends on a relatively small number of customers for the maintenance services, the main source of the Company&rsquo;s current
    revenues; the loss of one or more of whom may have a material adverse effect on the Company&rsquo;s operating results.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Company&rsquo;s growth depends, in part, on the success of the strategic relationships with third parties.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Company&rsquo;s future profitability depends, in part, on subcontractor and supplier performance and financial viability as well
    as component availability and pricing.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenues
    from the Company&rsquo;s military products are subject to cyclical variations in the military market and changes in government spending.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information
    technology system failures or breaches of the Company&rsquo;s network security could interrupt the operations and adversely affect
    the business.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Real
    or perceived errors, failures, or bugs in the technology could adversely affect the Company&rsquo;s operating results and growth
    prospects.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Company could be harmed by improper disclosure or loss of sensitive or confidential Company, employee, or customer data, including
    personal data.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
    material breach in security relating to the Company&rsquo;s information systems and regulation related to such breaches could adversely
    affect the Company.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Company&rsquo;s contracts may contain performance obligations that require innovative design capabilities, are technologically complex,
    require state-of-the-art manufacturing expertise or are dependent upon factors not wholly within the Company&rsquo;s control. Failure
    to meet the contractual obligations could adversely affect the Company&rsquo;s profitability, reputation and future prospects.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Company&rsquo;s insurance coverage, customer indemnifications or other liability protections may be unavailable or inadequate to
    cover all of the significant risks or the insurers may deny coverage of or be unable to pay for material losses the Company incurs,
    which could adversely affect the Company&rsquo;s profitability and overall financial position.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Company develops products and services related to hazardous and high-risk operations, which subjects the Company to various environmental,
    regulatory, financial, reputational and other risks.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Company may not be able to adequately protect its intellectual property, which, in turn, could harm the value of the brands and adversely
    affect the business.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Company may face intense competition and expect competition to increase in the future, which could prohibit the Company from developing
    a customer base and generating revenue.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Company&rsquo;s business operations and future development could be significantly disrupted if the Company loses key members of its
    management team.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Company&rsquo;s ability to meet the needs of its customers depends, in part, on the Company&rsquo;s ability to maintain a qualified
    workforce.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
    the Company is able to expand the operations, the Company may be unable to successfully manage its future growth.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Company may become subject to various investigations, claims, disputes, enforcement actions, litigation, arbitration and other legal
    proceedings that could ultimately be resolved against the Company.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 9; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Company&rsquo;s reputation, the ability to do business and the Company&rsquo;s financial position, results of operations and/or cash
    flows may be impacted by the improper conduct of employees, agents, subcontractors, suppliers, business partners or joint ventures
    in which the Company participates.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Company may not generate the expected benefits of the acquisition of Cust2Mate Ltd (&ldquo;<B>Cust2Mate</B>&rdquo;) and Isramat,
    and the acquisition of same could disrupt the Company&rsquo;s ongoing business, distract management and increase the Company&rsquo;s
    expenses.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
    the Company expands its operations into and other parts of the world, the Company will face certain additional risks and challenges.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Company&rsquo;s principal offices and customers are located in Israel and, therefore, the business, financial condition and results
    of operation may be adversely affected by political, economic and military instability in Israel.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Company&rsquo;s operations may be disrupted as a result of the obligation of management or key personnel to perform military service.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">It
    may be difficult to enforce a judgment of a Canadian court against the Company, certain of the Company&rsquo;s officers and directors
    or the Israeli experts named in the AIF are in Israel, to assert Canadian securities laws claims in Israel or to serve process on
    certain of the officers and directors and these experts.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Company may become subject to claims for payment of compensation for assigned service inventions by the Company&rsquo;s current or
    former employees, which could result in litigation and adversely affect the business.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Israeli
    law may delay, prevent or impact acquisition of the Company&rsquo;s controlling interest.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
    more active, liquid trading market for the Common Shares may not develop, and the price of the Common Shares may fluctuate significantly.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Concentration
    of ownership of the Common Shares may enable one shareholder or a small number of shareholders to significantly influence matters
    requiring shareholder approval.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sales
    by the Company&rsquo;s shareholders of a substantial number of the Common Shares in the public market could adversely affect the
    market price of the Common Shares.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    exercise of outstanding warrants and options will have a dilutive effect on the percentage ownership of the Common Shares by existing
    shareholders.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Common Shares will be traded on more than one market and this may result in price variations.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Speculative
    nature of investment risk.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Potential
    need for additional financing.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Potential
    dilution.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Volatile
    market for the Common Shares.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Future
    sales affecting market price.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management
    discretion concerning use of proceeds.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Enforcement
    of civil liabilities.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition to the factors set out above and those identified under the heading &ldquo;Risk Factors&rdquo; in the AIF and in this Prospectus,
other factors not currently viewed as material could cause actual results to differ materially from those described in the forward-looking
statements. Although the Company has attempted to identify important risks and factors that could cause actual actions, events or results
to differ materially from those described in forward-looking statements, there may be other factors and risks that cause actions, events
or results not to be anticipated, estimated or intended. Accordingly, readers should not place any undue reliance on forward-looking
statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Many
of these factors are beyond the Company&rsquo;s ability to control or predict. These factors are not intended to represent a complete
list of the general or specific factors that may affect the Company. The Company may note additional factors elsewhere in this Prospectus
and in any documents incorporated by reference into this Prospectus. All forward-looking statements speak only as of the date made. All
subsequent written and oral forward-looking statements attributable to the Company, or persons acting on the Company&rsquo;s behalf,
are expressly qualified in their entirety by the cautionary statements. Except as required by law, the Company undertakes no obligation
to update any forward-looking statement.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>


<!-- Field: Page; Sequence: 10; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_005"></A>DOCUMENTS
FILED AS PART OF THE REGISTRATION STATEMENT</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following documents have been, or will be, filed with the SEC as part of the Registration Statement (as defined below) of which this
Prospectus forms a part: (1) the documents listed under &ldquo;Documents Incorporated by Reference&rdquo;; (2) the consent of BDO Ziv
Haft; (3) powers of attorney from certain of the Company&rsquo;s directors and officers; and (4) a copy of the form of indenture
for Debt Securities. A copy of the form of any applicable warrant agreement, subscription receipt agreement or statement of eligibility
of trustee on Form T-1, as applicable, will be filed by post-effective amendment or by incorporation by reference to documents filed
or furnished with the SEC under the Exchange Act.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_006"></A>AVAILABLE
INFORMATION</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company is subject to the information reporting requirements of the Exchange Act and applicable Canadian requirements and, in accordance
therewith, files reports and other information with the SEC and with securities regulatory authorities in Canada. Under the multi-jurisdictional
disclosure system adopted by the United States and Canada, such reports and other information may generally be prepared in accordance
with the disclosure requirements of Canada, which requirements are different from those of the United States. As a foreign private issuer,
the Company is exempt from the rules under the Exchange Act prescribing the furnishing and content of proxy statements, and the Company&rsquo;s
officers, directors and principal shareholders are exempt from the reporting and short-swing profit recovery provisions contained
in Section 16 of the Exchange Act. Prospective investors may read and download any public document that the Company has filed with the
securities commission or similar regulatory authority in each of the provinces of Canada on SEDAR at www.sedar.com. The reports and other
information filed and furnished by the Company with the SEC can be inspected on the SEC&rsquo;s website at www.sec.gov.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has filed with the SEC a registration statement on Form F-10 (the &ldquo;<B>Registration Statement</B>&rdquo;) under the United
States Securities Act of 1933, as amended (the &ldquo;U.S. Securities Act&rdquo;), with respect to the Securities. This Prospectus, which
forms part of the Registration Statement, does not contain all of the information set forth in the Registration Statement, certain parts
of which are contained in the exhibits to the Registration Statement as permitted by the rules and regulations of the SEC. See &ldquo;Documents
Filed as Part of the Registration Statement&rdquo;. For further information with respect to the Company and the Securities, reference
is made to the Registration Statement and the exhibits thereto. Statements contained in or incorporated by reference into this Prospectus
about the contents of any contract, agreement or other document are not necessarily complete and, in each instance, reference is made
to the copy of the document filed as an exhibit to the Registration Statement for a complete description of the matter involved. Each
such statement is qualified in its entirety by such reference. Each time the Company sells Securities under the Registration Statement,
it will provide a Prospectus Supplement that will contain specific information about the terms of that offering. The Prospectus Supplement
may also add, update or change information contained in this Prospectus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_007"></A>CURRENCY
PRESENTATION</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
references in this document to &ldquo;$&rdquo; or &ldquo;US$&rdquo; are to the lawful currency of the United States and all references
to &ldquo;CAD$&rdquo; are to the lawful currency of Canada, unless otherwise indicated.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 11; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_008"></A>SUMMARY
DESCRIPTION OF THE BUSINESS</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>This
summary does not contain all the information that may be important to you in deciding whether to invest in the Securities. You should
read the entire Prospectus, including the section entitled &ldquo;Risk Factors&rdquo; and any documents incorporated by reference herein
before making such decision. Further information regarding the Company and its business is set out in the AIF, which is incorporated
by reference herein.</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Overview</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following chart sets out all of the Company&rsquo;s material subsidiaries as at the date hereof, their jurisdictions of incorporation
and the Company&rsquo;s direct and indirect voting interest in each of these subsidiaries:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><IMG SRC="formf-10_002.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><BR STYLE="clear: both"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Business
of the Company</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company is an innovative technology company specializing in military technology and recently expanding into the civilian technology markets,
including the application of the Company&rsquo;s technology for &ldquo;smart carts&rdquo;. The Company has four main business lines:
(i) the development and commercialization of retail automation solutions, in particular for large grocery stores and supermarkets; (ii)
the development of the Company&rsquo;s FTICS technology for the military and civilian automotive industry; and (iii) the provision of
maintenance services utilizing the application of advanced engineering capabilities to the Israeli military/security markets and governmental
agencies in Israel and the production of unmanned remote-controlled vehicles and energy power packs for the Israeli military; and (iv)
manufacturer of precision metal parts.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Historically,
the Company&rsquo;s revenues were principally generated from the maintenance services that are provided to the Israeli military/security
market. The Company&rsquo;s products, which have historically been sold to the Israeli military/security markets, include unmanned remote-controlled
vehicles of various sizes and capabilities designed for intricate bomb disposal, counter terrorism, and firefighting, as well as energy
storage power packs, all of which are fully commercialized for military use.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company is now focusing its attention on its Cust2Mate division and aims to become the leading mobile checkout system in the international
market, providing the optimum solution which simultaneously meets the compelling needs of both shoppers and supermarket retailers. The
Company is seeking to adapt certain of its military grade products and knowhow to the civilian market. The Company is also developing
the FTICS, a patented 3-part system that is designed to suppress combustion of fuel and deploy in the event of a vehicle collision.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
further details relating to the Company&rsquo;s business, please refer to the Company&rsquo;s AIF.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 12; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>COVID-19
Pandemic</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 30, 2020, the World Health Organization (the &ldquo;<B>WHO</B>&rdquo;) declared the ongoing COVID-19 outbreak a global health
emergency and on March 11, 2020, the WHO expanded its classification of the outbreak to a worldwide pandemic. Governments globally enacted
measures to combat the spread of COVID-19. The COVID-19 outbreak continues to rapidly evolve and is causing business disruptions across
the entire global economy and society. To help slow the spread of COVID-19, the Company&rsquo;s employees have been working remotely,
where possible, and abiding by local and national guidance put in place related to social distancing and restrictions on travel outside
of the home.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has experienced an impact on all of its business activities, including delays in the roll out and completion of certain pilot
programs and the slowed pace in research and development projects.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
duration and the immediate and eventual impact of the COVID-19 pandemic remains unknown. In particular, it is not possible to reliably
estimate the length and severity of these developments and the impact on the financial results and condition of the Company. To date,
a number of businesses have suspended or scaled back their operations and development as cases of COVID-19 have been confirmed, for precautionary
purposes or as governments have declared a state of emergency or taken other actions. In the event that the operations or development
of the Company are suspended or scaled back, or if the Company&rsquo;s supply chains are disrupted, such events may have a material adverse
effect on the Company. The breadth of the impact of the COVID-19 pandemic on investors, businesses, the global economy and financial
and commodity markets may also have a material adverse effect on the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Select
Recent Developments</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
have been no material developments in the business of the Company since March 31, 2022, the date of the AIF, which have not been disclosed
in this Prospectus or the documents incorporated by reference herein.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_009"></A>MILESTONES</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
filing statement of the Company dated November 28, 2019 (the &ldquo;<B>Filing Statement</B>&rdquo;), which is available on SEDAR at www.sedar.com,
identified certain business milestones of the Company, which are reproduced and expanded below. As of the date hereof, the Company provided
the status of these milestones, the actual or revised estimated costs and the revised date of expected completion thereof, if applicable.
Further, the Company has included additional objectives and milestones that have been identified since the date of the Filing Statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following are &ldquo;forward-looking statements&rdquo; and as such, there is no guarantee that such milestones will be achieved on the
timelines indicated or at all. Forward-looking statements are based on management&rsquo;s current expectations and are subject to a number
of risks, uncertainties, and assumptions. See &ldquo;Cautionary Note Regarding Forward-Looking Information&rdquo; and &ldquo;Risk Factors&rdquo;.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
table below describes the differences between (i) the Company&rsquo;s anticipated use of proceeds, with respect to the Company&rsquo;s
milestones, from a concurrent financing completed on December 16, 2019 by the Company&rsquo;s wholly-owned subsidiary, 1219054 B.C. Ltd.
in connection with the Company&rsquo;s Qualifying Transaction (the &ldquo;<B>Concurrent Private Placement</B>&rdquo;); and (ii) the Company&rsquo;s
current estimated use of proceeds, with respect to the Company&rsquo;s milestones as at March 31, 2022:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 13; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Milestone<SUP>(1)</SUP></B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Estimated Cost (USD)</TD><TD STYLE="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Actual / Estimated Timeframe for Completion</TD><TD STYLE="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Status</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 44%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Complete the development of its two automotive products<SUP>(2)</SUP></FONT></TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 16%; text-align: right">1,000,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 16%; text-align: center">2023</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 16%; text-align: center">Ongoing</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Successfully initiate sales of it automotive products in Israel and Canada<SUP>(2)</SUP></FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">50,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">2023</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">Ongoing</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Launch sales of its military products to the civilian marketplace<SUP>(2)</SUP></FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">100,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">2023</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">Ongoing</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Continue to grow sales, sales support, marketing and product development of automotive and civilian products<SUP>(2)</SUP></FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">200,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">Ongoing</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">Ongoing</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Development of Cust2Mate product<SUP>(3)</SUP></FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">2,500,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">2021</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">Complete</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Completion of first pilot of the Cust2Mate product<SUP>(3)</SUP></FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">500,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">2021</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">Complete</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Acquisition of Isramat<SUP>(3)</SUP></FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">250,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">2022</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">Complete</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Supply of first order of Cust2Mate product</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">250,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">Q1 2022</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">Ongoing</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Completion of 4 pilots of the Cust2Mate product</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">500,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">2022</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">Ongoing</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Notes</U></B>:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)
There may be circumstances where for sound business reasons the Company determines to not proceed with a milestone.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)
These milestones were previously disclosed in the Filing Statement under the heading &ldquo;<I>Part III &ndash; Information Concerning
the Resulting Issuer &ndash; Narrative Description of the Business &ndash; Stated Business Objectives and Milestones</I>&rdquo;. The
Company&rsquo;s business objectives and milestones that were included in the Filing Statement were based on the Company&rsquo;s business
focus at the time, being the military technology market. As of November 16, 2020, the Company shifted the focus of its business to include
civilian technology markets, including the application of the Company&rsquo;s technology for &ldquo;smart carts&rdquo;. As a result of
this shift in its business, the Company updated its business objectives and milestones, as reflected by the addition of the business
objectives and milestones in the above table.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)
Additional business objectives and milestones that have been identified by the Company subsequent to the filing of the Filing Statement
as a result of the Company&rsquo;s shift in business focus to include civilian technology markets, including the application of the Company&rsquo;s
technology for &ldquo;smart carts&rdquo;.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
actual amount that the Company spends in connection with each of the intended uses of proceeds will depend on a number of factors, including
those listed under &ldquo;Risk Factors&rdquo; in, or incorporated by reference in, this Prospectus or unforeseen events.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
than as described in the AIF and herein, to the knowledge of management, there are no other particular significant events or milestones
that must occur for the Company&rsquo;s initial business objectives in the next 12 months to be accomplished. However, there is no guarantee
that the Company will meet its business objectives or milestones described above within the specific time periods, within the estimated
costs or at all. The Company may, for sound business reasons, reallocate its time or capital resources, or both, differently than as
described above.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_010"></A>USE
OF PROCEEDS</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; ">Unless
otherwise specified in a Prospectus Supplement, the net proceeds of any offering of securities under a Prospectus Supplement will be
used for general corporate purposes and general working capital. More detailed information regarding the use of proceeds from a sale
of securities will be included in the applicable Prospectus Supplement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 14; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
expenses relating to an offering of securities and any compensation paid to underwriters, dealers or agents, as the case may be, will
be paid out of the Company&rsquo;s general funds, unless otherwise stated in the applicable Prospectus Supplement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; "><B>Update
- Prior Use of Proceeds Disclosure</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
table below describes the difference between the Company&rsquo;s anticipated use of proceeds from the Concurrent Private Placement as
described in the Filing Statement and in news releases dated January 30, 2020, November 16, 2020, December 29, 2020, April 9, 2021 and
June 3, 2021 related to private placements occurring from the time of the Filing Statement to March 31, 2022, and the amounts actually
spent for the period from November 28, 2019 to March 31, 2022, and the future use of proceeds for the next 12 months from April 26,
2022 to April 26, 2023. The total use of funds represents the sum total of the amount spent and the future use of funds as
at March 31, 2022. <B>The Company notes the below variances do not have a material impact on the Company&rsquo;s ability to achieve
its business objectives and milestones.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; font-style: italic">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; font-style: italic; text-align: center">A</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; font-style: italic">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; font-style: italic">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; font-style: italic; text-align: center">A1</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; font-style: italic">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; font-style: italic">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; font-style: italic; text-align: center">B</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; font-style: italic">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; font-style: italic">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; font-style: italic; text-align: center">C</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; font-style: italic">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; font-style: italic">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; font-style: italic; text-align: center">D=B-C</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; font-style: italic">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; font-style: italic">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; font-style: italic; text-align: center">E=C+D</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; font-style: italic">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">Use of Available Funds</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Previous Disclosure Regarding Use &nbsp;of Proceeds&nbsp;&nbsp;(CAD)</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Previous Disclosure Regarding Use&nbsp;&nbsp;of Proceeds&nbsp;&nbsp;(USD)</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Revised Estimated Use of Funds</B></FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(USD)</B></FONT></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amount Spent</B></FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(USD)</B></FONT></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Future Use of Funds</B></FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(USD)</B></FONT></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Total Use of Funds</B></FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(USD)</B></FONT></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD COLSPAN="23" STYLE="font-weight: bold; font-style: italic; text-align: left">Filing Statement</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 40%; text-align: left">Commission relating to the Concurrent Private Placement</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 6%; text-align: right">35,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 6%; text-align: right">27,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 6%; text-align: right">27,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 6%; text-align: right">27,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 6%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</FONT></TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 6%; text-align: right">27,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Costs related to the Qualifying Transaction</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">100,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">77,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">77,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">77,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">77,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">General and administrative<SUP>(1)</SUP></FONT></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">871,098</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">670,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">7,715,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">4,715,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">3,000,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">7,715,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Research and development expenses into civilian applications</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">157,895</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">121,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">1,000,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">400,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">600,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">1,000,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD COLSPAN="24" STYLE="font-weight: bold; font-style: italic; text-align: left">2020 and 2021 Financings &ndash; Integration and Growth of Cust2mate Business</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Successful integration of the Cust2mate business</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">6,778,043</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">5,214,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">5,214,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">6,800,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: left">($</TD><TD STYLE="font-weight: bold; text-align: right">1,586,000</TD><TD STYLE="font-weight: bold; text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Continued research and development of Cust2mate product</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">10,056,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">8,590,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">8,590,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">5,000,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">3,590,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">8,590,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Production costs to grow sales of the Cust2mate product</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">20,000,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">20,000,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">20,000,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1.5pt; text-align: left">Completion of 4 pilots of the Cust2mate product</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,000,000</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">769,000</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">769,000</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">250,000</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">519,000</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">769,000</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1.5pt; font-weight: bold; text-align: left">Total use of funds</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">18,998,036</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">15,468,000</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">43,392,000</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">17,269,000</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">26,123,000</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">43,415,000</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1.5pt; font-weight: bold; text-align: left">Unallocated working capital</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,298,027</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">998,000</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">2,000,000</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,298,027</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">701,973</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">2,000,000</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: left">TOTAL:</TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">20,296,063</TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">16,466,000</TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">45,392,000</TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">18,567,027</TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">26,824,973</TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">45,415,000</TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>


<!-- Field: Page; Sequence: 15; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Note</U></B>:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)
As disclosed in the Filing Statement, general and administrative expenses originally were comprised of: $150,000 (investor relations
and communication fees); $71,168 (office and rent); $98,684 (professional fees); $20,005 (listing, filing and transfer agent fees); $20,000
(travel); $46,068 (miscellaneous G&amp;A); $26,316 (insurance); $36,445 (marketing); and $395,613 (salaries and consulting fees). As
at the date of this Prospectus, as shown in the above revised estimated use of funds and total use of funds, the general and administrative
expenses over the next 12 months (April 26, 2022 to April 26, 2023) are expected to be comprised of: $500,000 (investor
relations and communication fees); $500,000 (office and rent); $1,500,000 (professional fees); $500,000 (listing, filing and transfer
agent fees); $400,000 (travel); $315,000 (miscellaneous G&amp;A); $500,000 (insurance); $2,000,000 (marketing); and $1,500,000 (salaries
and consulting fees).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; "><B>The
Company has negative cash flow from operating activities and has historically incurred net losses. To the extent that the Company has
negative operating cash flows in future periods, it may need to deploy a portion of its existing working capital to fund such negative
cash flows. The Company may be required to raise additional funds through the issuance of additional equity securities, through loan
financing, or other means, such as through partnerships with other companies and research and development reimbursements. There is no
assurance that additional capital or other types of financing will be available if needed or that these financings will be on terms at
least as favourable to the Company as those previously obtained. See &ldquo;Risk Factors&rdquo;.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
expected use of proceeds represents the Company&rsquo;s current intentions based upon its present plans and business condition,
which could change in the future as its plans and business conditions evolve. The amounts and timing of the actual use of the net proceeds
will depend on multiple factors and there may be circumstances where, for sound business reasons, a reallocation of funds may be necessary
in order for the Company to achieve its stated business objectives. The Company may also require additional funds in order to fulfill
its expenditure requirements to meet existing and any new business objectives, and the Company expects to either issue additional securities
or incur debt to do so. As a result, management will retain broad discretion in the application of the net proceeds, and investors will
be relying on management&rsquo;s judgment regarding the application of the net proceeds.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; ">The
actual amount that the Company spends in connection with each of the intended uses of proceeds will depend on a number of factors, including
those listed under &ldquo;Risk Factors&rdquo; in, or incorporated by reference in, this Prospectus or unforeseen events.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; ">Certain
COVID-19 related risks could delay or slow the implementation of the planned objectives resulting in additional costs for the Company
to achieve its business objectives. The extent to which COVID-19 may impact the Company&rsquo;s business activities will depend on future
developments, such as the ultimate geographic spread of the disease, the duration of the outbreak, travel restrictions, business disruptions,
and the effectiveness of actions taken in Canada and other countries to contain and treat the disease. As these events are highly uncertain
and the Company cannot determine their potential impact on operations at this time. The COVID-19 pandemic may negatively impact the Company&rsquo;s
business through disruption of supply and manufacturing, which would influence the amount and timing of planned expenditure. For example,
prolonged disruptions in the supply of goods and services relied on by the Company to develop its products or restrictions resulting
from government regulations that impact the Company ability to conduct its studies may adversely impact the Company&rsquo;s business.
See &ldquo;Summary Description of the Business&rdquo; and &ldquo;Risk Factors&rdquo;.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 16; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_011"></A>EARNINGS
COVERAGE RATIO</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Earnings
coverage ratios will be provided as required in the applicable Prospectus Supplement(s) with respect to the issuance of Debt Securities
pursuant to this Prospectus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_012"></A>CONSOLIDATED
CAPITALIZATION OF THE COMPANY</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
authorized share capital of the Company consists of an unlimited number of Common Shares of which 27,149,364 are issued and outstanding.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following convertible securities of the Company are issued and outstanding:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">warrants
                                            to purchase up to 5,486,560 Common Shares at a weighted average exercise price of $3.97 per
                                            Common Share; and</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">incentive
                                            stock options of the Company to purchase up to 820,010 Common Shares at a weighted average
                                            exercise price of $1.78 per Common Share.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_013"></A>PRIOR
SALES</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth the date on, number of and prices at which the Company has issued Common Shares or Securities that are convertible
or exercisable into Common Shares in the 12 months preceding the date hereof:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Date of Issuance</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Security</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Number of Securities/Aggregate<BR>
 Principal Amount</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Issue / Exercise /<BR>
 Conversion <BR>
Price</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Reason for Issuance</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 16%; text-align: center">April 9, 2021</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 15%; text-align: center">Units</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 14%; text-align: right">663,298</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 4%; text-align: left">$</TD><TD STYLE="width: 14%; text-align: right">2.72</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 26%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Private placement<SUP>(1)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: center">June 3, 2021</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">Units</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,253,687</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">2.72</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Private placement<SUP>(2)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: center">October 28, 2021</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">Options</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">16,677</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">8.00</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Option grant<SUP>(3)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: center">February 3, 2022</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">Common Shares</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">274,774</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">US$</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.6311</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Acquisition of Isramat Ltd. <SUP>(4)</SUP></FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Notes:</U></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.35in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD>
  <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On April 9, 2021, the Company completed a private placement
of units (each, an &ldquo;<B>April Unit</B>&rdquo;) for aggregate gross proceeds of $1,804,170, with each April Unit consisting of one
Common Share and one common share purchase warrant (each, an &ldquo;<B>April Unit Warrant</B>&rdquo;). Each April Unit Warrant entitles
the holder to acquire one additional Common Share at a price of $3.68 per share until April 14, 2023.</FONT></TD></TR>

<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.35in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD>
  <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On June 3, 2021, the Company completed a private placement
of units (each, a &ldquo;<B>June Unit</B>&rdquo;) for aggregate gross proceeds of $8,850,028, with each June Unit consisting of one Common
Share and one common share purchase warrant (each, a &ldquo;<B>June Unit Warrant</B>&rdquo;). Each June Unit Warrant entitles the holder
to acquire one additional Common Share at a price of $3.68 per share until May 28, 2023.</FONT></TD></TR>

<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.35in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</FONT></TD>
  <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 28, 2021, the Company granted 16,677 options with
the following vesting conditions: 5,559 options vest immediately, 5,559 options vest after 12 months from grant date, and 5,559 options
vest after 24 months from grant date.</FONT></TD></TR>

<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.35in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</FONT></TD>
  <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 3, 2022, the Company acquired all of the issued
and outstanding shares of Isramat pursuant to the terms of a share purchase agreement dated January 17, 2022. As consideration, the Company
made a cash payment of US$900,000 and issued an aggregate of 274,774 Common Shares to the shareholders of Isramat at a deemed price of
US$7.6311 per share.</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 14.2pt; text-align: justify; text-indent: -14.2pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 17; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_014"></A>TRADING
PRICE AND VOLUME</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Common Shares are listed for trading on the TSXV under the stock symbol &ldquo;AZ&rdquo;. The following table sets forth, for the periods
indicated, the reported high and low prices and the trading volume of the Common Shares on the TSXV:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><B>Month</B></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><B>High</B> (CAD$)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><B>Low</B> (CAD$)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><B>Volume</B></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 46%; text-align: justify">March 2021</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 16%; text-align: center">$9.27</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 16%; text-align: center">$9.27</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 16%; text-align: center">28,020</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify">April 2021</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$10.08</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$9.75</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">23,502</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify">May 2021</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$9.72</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$9.72</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">100</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify">June 2021</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$12.00</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$11.46</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">8,078</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify">July 2021</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$8.91</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$7.56</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">73,324</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify">August 2021</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$6.81</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$6.45</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">14,918</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify">September 2021</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$9.00</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$8.99</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">1,660</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify">October 2021</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$10.10</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$9.87</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">34,299</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify">November 2021</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$9.11</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$8.51</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">5,655</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify">December 2021</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$14.40</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$13.29</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">8,083</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify">January 2022</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$7.37</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$7.08</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">1,304</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify">February 2022</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$8.88</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$6.81</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">2,699,756</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify">March 2022</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$8.50</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$6.82</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">28,864</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify">April 1 &ndash; 25, 2022</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$7.90</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$6.25</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">26,552</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
the close of business on April 25, 2022, the last trading day prior to the date of this Prospectus, the closing price of the Common
Shares as quoted by the TSXV was CAD$6.50 per Common Share.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Common Shares also commenced trading on the NASDAQ under the stock symbol &ldquo;AZ&rdquo; on January 5, 2022. The following table sets
forth, for the periods indicated, the reported high and low prices and the trading volume of the Common Shares on the NASDAQ:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><B>Month</B></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><B>High</B> (US$)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><B>Low</B> (US$)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><B>Volume</B></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 46%; text-align: justify">January 2022</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 16%; text-align: center">$5.80</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 16%; text-align: center">$5.58</TD><TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 16%; text-align: center">1,261,879</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify">February 2022</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$6.48</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$5.72</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">80,227</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify">March 2022</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$6.74</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$5.15</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">713,319</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify">April 1 &ndash; 25, 2022</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$6.37</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">$5.02</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">318,173</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
the close of business on April 25, 2022, the last trading day prior to the date of this Prospectus, the closing price of the Common
Shares as quoted by the NASDAQ was US$5.09 per Common Share.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_015"></A>DIVIDEND
RECORD AND POLICY</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has never declared nor paid dividends on the Common Shares. Currently, the Company intends to retain its future earnings, if
any, to fund the development and growth of its business, and the Company does not anticipate declaring or paying any dividends on the
Common Shares in the near future, although the Company reserves the right to pay dividends if and when it is determined to be advisable
by the board of directors of the Company. As a result, shareholders will have to rely on capital appreciation, if any, to earn a return
on investment in the Common Shares in the foreseeable future.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 18; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_016"></A>DESCRIPTION
OF SECURITIES</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Securities may be offered under this Prospectus in amounts and at prices to be determined based on market conditions at the time of the
sale and such amounts and prices will be set forth in the accompanying Prospectus Supplement. The Securities may be issued alone or in
combination and for such consideration determined by our board of directors.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common
Shares</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company is authorized to issue an unlimited number of Common Shares of which, as at April 26, 2022, 27,249,364 were issued and
outstanding.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; ">Each
Common Share entitles the holder thereof to one vote at meetings of shareholders of the Company other than meetings of the holders of
another class of shares. Each holder of Common Shares is also entitled to receive dividends if, as and when declared by the board of
directors of the Company. Holders of Common Shares are entitled to participate in any distribution of the Company&rsquo;s net assets
upon liquidation, dissolution or winding-up on an equal basis per share. There are no pre-emptive, redemption, retraction, purchase or
conversion rights attaching to the Common Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Warrants</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
section describes the general terms that will apply to any Warrants for the purchase of Common Shares. To the extent required under applicable
law, we will not offer Warrants for sale separately to any member of the public in Canada unless the offering of such Warrants is in
connection with and forms a part of the consideration for an acquisition or merger transaction, or unless the applicable Prospectus Supplement
containing the specific terms of the Warrants to be offered separately is first approved, in accordance with applicable laws, for filing
by the securities commissions or similar regulatory authorities in each of the jurisdictions where the Warrants will be offered for sale.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subject
to the foregoing, we may issue Warrants independently or together with other securities, and Warrants sold with other securities may
be attached to or separate from the other securities. Warrants may be issued directly by us to the purchasers thereof or under one or
more warrant indentures or warrant agency agreements to be entered into by us and one or more banks or trust companies acting as warrant
agent. Warrants, like other Securities that may be sold, may be listed on a securities exchange subject to exchange listing requirements
and applicable legal requirements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
summary of some of the provisions of the Warrants is not complete. The statements made in the Prospectus relating to any warrant agreement
and Warrants to be issued under the Prospectus are summaries of certain anticipated provisions thereof and do not purport to be complete
and are subject to, and are qualified in their entirety by reference to, all provisions of the applicable warrant agreement. Investors
should refer to the warrant indenture or warrant agency agreement relating to the specific warrants being offered for the complete terms
of the Warrants. A copy of any warrant indenture or warrant agency agreement relating to an offering of Warrants will be filed by us
with the applicable securities regulatory authorities in Canada following its execution.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
particular terms of each issue of Warrants will be described in the applicable Prospectus Supplement. This description will include,
where applicable:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    designation and aggregate number of Warrants;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    price at which the Warrants will be offered;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    currency or currencies in which the Warrants will be offered;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    date on which the right to exercise the Warrants will commence and the date on which the right will expire;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 19; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">if
    applicable, the identity of the Warrant agent;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">whether
    the Warrants will be listed on any securities exchange;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    minimum or maximum subscription amount;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    number of Common Shares that may be purchased upon exercise of each Warrant and the price at which and currency or currencies in
    which the Common Shares may be purchased upon exercise of each Warrant;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    designation and terms of any securities with which the Warrants will be offered, if any, and the number of the Warrants that will
    be offered with each security;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    date or dates, if any, on or after which the Warrants and the related securities will be transferable separately;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">whether
    the Warrants will be subject to redemption and, if so, the terms of such redemption provisions;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">whether
    the Warrants are to be issued in registered form, &ldquo;book-entry only&rdquo; form, non-certificated inventory system form, bearer
    form or in the form of temporary or permanent global securities and the basis of exchange, transfer and ownership thereof;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    material risk factors relating to such Warrants and the Common Shares to be issued upon exercise of the Warrants;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    other rights, privileges, restrictions and conditions attaching to the Warrants and the Common Shares to be issued upon exercise
    of the Warrants;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">material
    Canadian and United States federal income tax consequences of owning and exercising the Warrants; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    other material terms or conditions of the Warrants and the Securities to be issued upon exercise of the Warrants.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
terms and provisions of any Warrants offered under a Prospectus Supplement may differ from the terms described above and may not be subject
to or contain any or all of the terms described above.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior
to the exercise of any Warrants, holders of Warrants will not have any of the rights of holders of the Common Shares purchasable upon
such exercise or the right to vote such underlying securities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Options</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
may issue or grant Options in connection with acquisitions, merger transactions, or to directors, officers, employees or consultants,
as applicable. This section describes the general terms that may apply to such Options and does not purport to be complete.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
particular terms and conditions applicable to each Option issue will be comprehensively described in the applicable Option Agreement
and related Prospectus Supplement. This description will include, where applicable:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    designation and aggregate number of Options;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    price at which the Options will be offered;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    currency or currencies in which the Options will be offered;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    date on which the right to exercise the Options will commence and the date on which the right will expire;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    number of Common Shares that may be issued upon exercise of each Option and the price and currency or currencies in which the Common
    Shares may be purchased upon exercise of each Option;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 20; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    date or dates, if any, on or after which the Options and the related securities will be transferable separately;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    resale restrictions and vesting criteria related to the Options;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    applicable accelerated vesting provisions applicable to the Options;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    early termination provisions relating to the Options;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    material risk factors relating to such Options and the Common Shares to be issued upon exercise of the Options;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    other rights, privileges, restrictions and conditions attaching to the Options and the Common Shares to be issued upon exercise of
    the Options;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">material
    Canadian and United States federal income tax consequences of owning and exercising the Options; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    other material terms or conditions of the Options and the Securities to be issued upon exercise of the Options.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior
to the exercise of any Options, holders of Options will not have any of the voting or other rights applicable to holders of Common Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subscription
Receipts</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
section describes the general terms that will apply to any Subscription Receipts that may be offered by us pursuant to the Prospectus.
Subscription Receipts may be offered separately or together with Common Shares or Warrants, as the case may be. The Subscription Receipts
will be issued under a Subscription Receipt agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the event we issue Subscription Receipts, we will provide the original purchasers of Subscription Receipts a contractual right of rescission
exercisable following the issuance of Common Shares to such purchasers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
applicable Prospectus Supplement will include details of the Subscription Receipt agreement covering the Subscription Receipts being
offered. A copy of the Subscription Receipt agreement relating to an offering of Subscription Receipts will be filed by us with the applicable
securities regulatory authorities after it has been entered into by us. The specific terms of the Subscription Receipts, and the extent
to which the general terms described in this section apply to those Subscription Receipts, will be set forth in the applicable Prospectus
Supplement. This description will include, where applicable:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    number of Subscription Receipts;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    price at which the Subscription Receipts will be offered;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    currency at which the Subscription Receipts will be offered and whether the price is payable in installments;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    procedures for the exchange of the Subscription Receipts into Common Shares, Warrants or Units;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    number of Common Shares, Warrants or Units that may be issued upon exercise or deemed conversion of each Subscription Receipt;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    designation and terms of any other Securities with which the Subscription Receipts will be offered, if any, and the number of Subscription
    Receipts that will be offered with each Security;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 21; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">conditions
    to the conversion or exchange of Subscription Receipts into other Securities and the consequences of such conditions not being satisfied;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">terms
    applicable to the gross or net proceeds from the sale of the Subscription Receipts plus any interest earned thereon;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    dates or periods during which the Subscription Receipts may be converted or exchanged;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    circumstances, if any, which will cause the Subscription Receipts to be deemed to be automatically converted or exchanged;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">provisions
    applicable to any escrow of the gross or net proceeds from the sale of the Subscription Receipts plus any interest or income earned
    thereon, and for the release of such proceeds from such escrow;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">if
    applicable, the identity of the Subscription Receipt agent;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">whether
    the Subscription Receipts will be listed on any securities exchange;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">whether
    the Subscription Receipts will be issued with any other Securities and, if so, the amount and terms of these Securities;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    minimum or maximum subscription amount;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">whether
    the Subscription Receipts are to be issued in registered form, &ldquo;book-entry only&rdquo; form, non-certificated inventory system
    form, bearer form or in the form of temporary or permanent global securities and the basis of exchange, transfer and ownership thereof;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    material risk factors relating to such Subscription Receipts and the Securities to be issued upon conversion or exchange of the Subscription
    Receipts;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    other rights, privileges, restrictions and conditions attaching to the Subscription Receipts and the Securities to be issued upon
    exchange of the Subscription Receipts;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">material
    Canadian and United States income tax consequences of owning or converting or exchanging the Subscription Receipts; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    other material terms and conditions of the Subscription Receipts and the Securities to be issued upon the exchange of the Subscription
    Receipts.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
terms and provisions of any Subscription Receipts offered under a Prospectus Supplement may differ from the terms described above and
may not be subject to or contain any or all of the terms described above.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior
to the exchange of any Subscription Receipts, holders of such Subscription Receipts will not have any of the rights of holders of the
Securities for which the Subscription Receipts may be exchanged, including the right to receive payments of dividends or the right to
vote such underlying securities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Debt
Securities</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
may issue Debt Securities in one or more series under an indenture (the &ldquo;<B>Indenture</B>&rdquo;), to be entered into among the
Company and a financial institution to which the <I>Trust and Loan Companies Act </I>(Canada) applies or a financial institution organized
under the laws of any province of Canada and authorized to carry on business as a trustee. Each such Indenture will set out the terms
of the applicable series of the Debt Securities. The statements made hereunder relating to any Indenture and the Debt Securities to be
issued thereunder are summaries of certain anticipated provisions thereof and do not purport to be complete and are subject to, and are
qualified in their entirety by reference to, all provisions of the applicable Indenture. Each Indenture may provide that Debt Securities
may be issued thereunder up to the aggregate principal amount which may be authorized from time to time by the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 22; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
specific terms and provisions of the Debt Securities offered pursuant to an accompanying Prospectus Supplement, and the extent to which
the general terms and provisions described below may apply to such Debt Securities, will be described in such Prospectus Supplement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
applicable Prospectus Supplement for any series of Debt Securities that we offer will describe the specific terms of the Debt Securities
and may include, but is not limited to, any of the following:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    designation, aggregate principal amount and authorized denominations of such Debt Securities;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    currency or currency units for which the Debt Securities may be purchased and the currency or currency unit in which the principal
    and any interest is payable (in either case, if other than Canadian dollars);</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    percentage of the principal amount at which such Debt Securities will be issued;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    date or dates on which such Debt Securities will mature;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    rate or rates per annum at which such Debt Securities will bear interest (if any), or the method of determination of such rates (if
    any);</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    dates on which any interest will be payable and the record dates for such payments;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    trustee of the Debt Securities under the Indenture pursuant to which the Debt Securities are to be issued;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    designation and terms of any securities with which the Debt Securities will be offered, if any, and the number of Debt Securities
    that will be offered with each security;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">whether
    the Debt Securities are subject to redemption or call and, if so, the terms of such redemption or call provisions;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">whether
    such Debt Securities are to be issued in registered form, bearer form or in the form of temporary or permanent global securities
    and the basis of exchange, transfer and ownership thereof;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    exchange or conversion terms;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">whether
    the Debt Securities will be subordinated to other liabilities of the Company and, if so, to what extent;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">certain
    material Canadian or United States tax consequences of owning the Debt Securities, if any; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    other material terms and conditions of the Debt Securities.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Debt
Securities may be issued at various times with different maturity dates, may bear interest at different rates and may otherwise vary.
The Debt Securities may only be convertible into or exchangeable for securities of the Company and not into securities of other parties.
Unless stated otherwise in the applicable Prospectus Supplement, no holder of Debt Securities will have the right to require us to repurchase
the Debt Securities and there will be no increase in the interest rate if we become involved in a highly leveraged transaction or if
we have a change of control.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Units</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
may issue Units comprised of one or more of the other Securities described in the Prospectus in any combination. Each Unit will be issued
so that the holder of the Unit is also the holder of each of the Securities included in the Unit. Thus, the holder of a Unit will have
the rights and obligations of a holder of each included Security. The unit agreement, if any, under which a Unit is issued may provide
that the Securities included in the Unit may not be held or transferred separately, at any time or at any time before a specified date.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 23; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
particular terms and provisions of Units offered by any Prospectus Supplement, and the extent to which the general terms and provisions
described below may apply thereto, will be described in the Prospectus Supplement filed in respect of such Units. This description will
include, where applicable:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    number of Units offered;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    price or prices, if any, at which the Units will be issued;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    currency at which the Units will be offered;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    Securities comprising the Units;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">whether
    the Units will be issued with any other Securities and, if so, the amount and terms of these Securities;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    minimum or maximum subscription amount;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">whether
    the Units and the Securities comprising the Units are to be issued in registered form, &ldquo;book-entry only&rdquo; form, non-certificated
    inventory system form, bearer form or in the form of temporary or permanent global securities and the basis of exchange, transfer
    and ownership thereof;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    material risk factors relating to such Units or the Securities comprising the Units;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    other rights, privileges, restrictions and conditions attaching to the Units or the Securities comprising the Units; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    other material terms or conditions of the Units or the Securities comprising the Units, including whether and under what circumstances
    the Securities comprising the Units may be held or transferred separately.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
terms and provisions of any Units offered under a Prospectus Supplement may differ from the terms described above and may not be subject
to or contain any or all of the terms described above.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_017"></A>PLAN
OF DISTRIBUTION</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
may offer and sell Securities through agents, or through underwriters or dealers designated by us from time to time. We may distribute
the Securities from time to time in one or more transactions at fixed prices (which may be changed from time to time), at market prices
prevailing at the times of sale, at varying prices determined at the time of sale, at prices related to prevailing market prices or at
negotiated prices including sales in transactions that are deemed to be &ldquo;at-the-market distributions&rdquo; as defined in NI 44-102,
including sales made directly on the TSX, NASDAQ or other existing trading markets for the Securities. Any transactions that are deemed
&ldquo;at-the-market distributions&rdquo; will be subject to applicable regulatory approval. No underwriter, dealer or agent, no affiliate
of such an underwriter, dealer or agent and no person acting jointly or in concert with such an underwriter, dealer or agent involved
in an &ldquo;at-the-market distribution&rdquo; will over-allot Securities in connection with such distribution or effect any other transactions
that are intended to stabilize or maintain the market prices of the Securities. A description of such pricing will be disclosed in the
applicable Prospectus Supplement. We may offer different classes of Securities in the same offering, or we may offer different classes
of Securities in separate offerings.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
Prospectus Supplement will describe the terms of each specific offering of Securities, including: (i) the terms of the Securities to
which the Prospectus Supplement relates, including the type of Securities being offered; (ii) the name or names of any agents, underwriters
or dealers involved in such offering of Securities; (iii) the purchase price of the Securities offered thereby and the proceeds to, and
the portion of expenses borne by, the Company from the sale of such Securities; (iv) any agents&rsquo; commission, underwriting discounts
and other items constituting compensation payable to agents, underwriters or dealers; and (v) any discounts or concessions allowed or
re-allowed or paid to agents, underwriters or dealers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 24; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
underwriters are used in an offering, the Securities offered thereby will be acquired by the underwriters for their own account and may
be resold from time to time in one or more transactions, including negotiated transactions, at a fixed public offering price or at varying
prices determined at the time of sale. The obligations of the underwriters to purchase Securities will be subject to the conditions precedent
agreed upon by the parties and the underwriters will be obligated to purchase all Securities under that offering if any are purchased.
Any public offering price and any discounts or concessions allowed or re-allowed or paid to agents, underwriters or dealers may be changed
from time to time.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Underwriters,
dealers and agents who participate in the distribution of the Securities may be entitled under agreements to be entered into with the
Company to indemnification by the Company against certain liabilities, including liabilities under the Canadian securities legislation
and the U.S. Securities Act, or to contribution with respect to payments which such underwriters, dealers or agents may be required to
make in respect thereof. Such underwriters, dealers and agents may be customers of, engage in transactions with, or perform services
for, the Company in the ordinary course of business.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with any offering of Securities, other than an &ldquo;at-the-market distribution&rdquo;, the underwriters may over-allot or
effect transactions which stabilize or maintain the market price of the Securities offered at a level above that which might otherwise
prevail in the open market. Such transactions, if commenced, may be discontinued at any time.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Securities may also be sold through agents designated by the Company from time to time. Any agent involved in the offering and sale of
the Securities in respect of which this Prospectus is delivered will be named, and any commissions payable by the Company to such agent
will be set forth, in the Prospectus Supplement. Unless otherwise indicated in the Prospectus Supplement, any agent is acting on a &ldquo;best
efforts&rdquo; basis for the period of its appointment.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
may agree to pay the underwriters or agents a commission for various services relating to the issue and sale of any Securities offered
under any Prospectus Supplement. In addition, underwriters or agents may sell the securities to or through dealers, and those dealers
may receive compensation in the form of discounts, concessions or commissions from the underwriters or agents and/or commissions from
the purchasers for which they may act as agent. Agents, underwriters or dealers who participate in the distribution of the Securities
may be entitled under agreements to be entered into with the Company to indemnification by the Company against certain liabilities, including
liabilities under securities legislation, or to contribution with respect to payments which such underwriters, dealers or agents may
be required to make in respect thereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
class or series of Warrants, Options, Subscription Receipts, Debt Securities and Units will be a new issue of Securities with no established
trading market. Unless otherwise specified in the applicable Prospectus Supplement, Warrants, Options, Subscription Receipts, Debt Securities
or Units will not be listed on any securities or stock exchange. Unless otherwise specified in the applicable Prospectus Supplement,
there is no market through which the Warrants, Options, Subscription Receipts, Debt Securities or Units may be sold, and purchasers may
not be able to resell Warrants, Options, Subscription Receipts, Debt Securities or Units purchased under this Prospectus or any Prospectus
Supplement. This may affect the pricing of the Warrants, Options, Subscription Receipts, Debt Securities or Units in the secondary market,
the transparency and availability of trading prices, the liquidity of the Securities, and the extent of issuer regulation. Subject to
applicable laws, certain dealers may make a market in the Warrants, Options, Subscription Receipts, Debt Securities or Units, as applicable,
but will not be obligated to do so and may discontinue any market making at any time without notice. No assurance can be given that any
dealer will make a market in the Warrants, Options, Subscription Receipts or Units or as to the liquidity of the trading market, if any,
for the Warrants, Options, Subscription Receipts, Debt Securities or Units.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with any offering of Securities, unless otherwise specified in a Prospectus Supplement, underwriters or agents may over-allot
or effect transactions which stabilize, maintain or otherwise affect the market price of Securities offered at levels other than those
which might otherwise prevail on the open market. Such transactions may be commenced, interrupted or discontinued at any time.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 25; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_018"></A>RISK
FACTORS</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Before
making an investment decision to purchase any Securities, investors should carefully consider the information described in this Prospectus
and the documents incorporated or deemed incorporated by reference herein, including the applicable Prospectus Supplement. There are
certain risks inherent in an investment in the Securities, including the factors described in the AIF, in the MD&amp;A and any other
risk factors described herein or in a document incorporated or deemed incorporated by reference herein, which investors should carefully
consider before investing. Additional risk factors relating to a specific offering of Securities will be described in the applicable
Prospectus Supplement. Some of the factors described herein, in the documents incorporated or deemed incorporated by reference herein,
and/or the applicable Prospectus Supplement are interrelated and, consequently, investors should treat such risk factors as a whole.
If any of the adverse effects set out in the risk factors described herein, in the AIF, in the MD&amp;A, in another document incorporated
or deemed incorporated by reference herein or in the applicable Prospectus Supplement occur, it could have a material adverse effect
on the business, financial condition and results of operations of the Company. Additional risks and uncertainties of which the Company
currently is unaware or that are unknown or that it currently deems to be immaterial could have a material adverse effect on the Company&rsquo;s
business, financial condition and results of operations. The Company cannot assure you that it will successfully address any or all
of these risks. There is no assurance that any risk management steps taken will avoid future loss due to the occurrence of the adverse
effects set out in the risk factors herein, in the AIF, in the MD&amp;A, in the other documents incorporated or deemed incorporated by
reference herein or in the applicable Prospectus Supplement or other unforeseen risks.</FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risks
Related to Future Offerings</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Speculative
Nature of Investment Risk</U></FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">An
investment in the Securities carries a high degree of risk and should be considered as a speculative investment. The Company has no history
of earnings, limited cash reserves, limited operating history, has not paid dividends, and is unlikely to pay dividends in the immediate
or near future.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Potential
Need for Additional Financing</U></I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
continued development of the Company will require additional financing. The Company&rsquo;s activities do have scope for flexibility
in terms of the amount and timing of expenditures, and expenditures may be adjusted accordingly. However, further operations will require
additional capital and will depend on the Company&rsquo;s ability to obtain financing through debt, equity or other means. The Company&rsquo;s
ability to meet its obligations and maintain operations may be contingent upon successful completion of additional financing arrangements.
There is no assurance that the Company will be successful in obtaining the required financing in the future or that such financing will
be available on terms acceptable to the Company. In addition, any future financing may also be dilutive to existing shareholders of the
Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Potential
Dilution</U></I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&rsquo;s articles allow it to issue an unlimited number of Common Shares for such consideration and on such terms and conditions
as established by the board of directors of the Company, in many cases, without the approval of the Company&rsquo;s shareholders. The
Company cannot predict the size of future issuances of Common Shares or other Securities or the effect that future issuances and sales
of Common Shares or other Securities will have on the market price of our Securities. Issuances of a substantial number of additional
Securities, or the perception that such issuances could occur, may adversely affect prevailing market prices for the Common Shares. With
any additional issuance of Common Shares, investors will suffer dilution to their voting power and the Company may experience dilution
in its earnings per share.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Volatile
Market Price of the Common Shares</U></FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
securities market in Canada has recently experienced a high level of price and volume volatility, and the market prices of securities
of many companies have experienced wide fluctuations in price which have not necessarily been related to the operating performance, underlying
asset values or prospects of such companies. There can be no assurance that continual fluctuations in price will not occur. It may be
anticipated that any market for the Common Shares will be subject to market trends generally, notwithstanding any potential success of
the Company. The value of the Common Shares distributed hereunder will be affected by such volatility.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>


<!-- Field: Page; Sequence: 26; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
volatility of the Common Shares may affect the ability of holders to sell the Common Shares at an advantageous price or at all. Market
price fluctuations in the Common Shares may be adversely affected by a variety of factors relating to the Company&rsquo;s business, including
fluctuations in the Company&rsquo;s operating and financial results, such results failing to meet the expectations of securities analysts
or investors and downward revisions in securities analysis&rsquo; estimates in connection therewith, sales of additional Common Shares,
governmental regulatory action, adverse change in general market conditions or economic trends, acquisitions, dispositions or other material
public announcements by the Company or its competitors, along with a variety of additional factors, including, without limitation, those
set forth under the heading &ldquo;Cautionary Note Regarding Forward-Looking Information&rdquo;. In addition, the market price for securities
on stock markets, including the TSXV and NASDAQ is subject to significant price and trading fluctuations. These fluctuations have resulted
in volatility in the market prices of securities that often has been unrelated or disproportionate to changes in operating performance.
These broad market fluctuations may materially adversely affect the market price of the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally,
the value of the Common Shares is subject to market value fluctuations based upon factors that influence the Company&rsquo;s operations,
such as legislative or regulatory developments, competition, technological change and changes in interest rates or foreign exchange rates.
There can be no assurance that the market price of the Common Shares will not experience significant fluctuations in the future, including
fluctuations that are unrelated to the Company&rsquo;s performance. As at the date of this Prospectus, only the Common Shares are listed
on a securities exchange and may be purchased in the secondary market.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Market
for Securities</U></FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
is no existing trading market for the Warrants, Options, Subscription Receipts, Debt Securities or Units. As a result, there can be no
assurance that a liquid market will develop or be maintained for those Securities, or that a purchaser will be able to sell any of those
Securities at a particular time (if at all). We may not list the Warrants, Options, Subscription Receipts, Debt Securities or Units on
any Canadian or U.S. securities exchange.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Future
Sales Affecting Market Price</U></FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
order to finance future operations, we may determine to raise funds through the issuance of additional Common Shares or the issuance
of debt instruments or other securities convertible into Common Shares. We cannot predict the size of future issuances of Common Shares
or the issuance of debt instruments or other securities convertible into Common Shares or the dilutive effect, if any, that future issuances
and sales of our securities will have on the market price of our Common Shares. These sales may have an adverse impact on the market
price of our Common Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Management
Discretion Concerning Use of Proceeds</U></FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
management will have substantial discretion concerning the use of proceeds of an offering under any Prospectus Supplement as well as
the timing of the expenditure of the proceeds thereof. As a result, investors will be relying on the judgment of management as to the
specific application of the proceeds of any offering of Securities under any Prospectus Supplement. Management may use the net proceeds
of any offering of Securities under any Prospectus Supplement in ways that an investor may not consider desirable. The results and effectiveness
of the application of the net proceeds are uncertain.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Enforcement
of Civil Liabilities</U></I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain
of our subsidiaries and assets are located outside of Canada and the United States. Accordingly, it may be difficult for investors to
enforce within Canada any judgments obtained against the Company, including judgments predicated upon the civil liability provisions
of applicable Canadian securities laws or otherwise. Consequently, investors may be effectively prevented from pursuing remedies against
the Company under Canadian securities laws or otherwise. The Company has subsidiaries incorporated in Israel. It may not be possible
for shareholders to effect service of process outside of Canada against the directors and officers of the Company who are not resident
in Canada. In the event a judgment is obtained in a Canadian court against one or more of such persons for violations of Canadian securities
laws or otherwise, it may not be possible to enforce such judgment against persons not resident in Canada. Additionally, it may be difficult
for an investor, or any other person or entity, to assert Canadian securities law or other claims in original actions instituted in the
United States. Courts in such jurisdiction may refuse to hear a claim based on a violation of Canadian securities laws or otherwise on
the grounds that such jurisdiction is not the most appropriate forum to bring such a claim. Even if a foreign court agrees to hear a
claim, it may determine that the local law, and not Canadian law, is applicable to the claim. If Canadian law is found to be applicable,
the content of applicable Canadian law must be proven as a fact, which can be a time-consuming and costly process. Certain matters of
procedure will also be governed by foreign law.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 27; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
of the directors and officers of the Company and the experts named herein or in the documents incorporated by reference herein are resident
outside of the United States and all of the Company&rsquo;s assets and the assets of such persons are located outside of the United
States. Consequently, it may be difficult for United States investors to effect service of process within the United States on the Company,
its directors or officers or such experts, or to realize in the United States on judgments of courts of the United States predicated
on civil liabilities under the U.S. Securities Act. Investors should not assume that Canadian courts would enforce judgments of United
States courts obtained in actions against the Company or such persons predicated on the civil liability provisions of the United States
federal securities laws or the securities or &ldquo;blue sky&rdquo; laws of any state within the United States or would enforce, in original
actions, liabilities against the Company or such persons predicated on the United States federal securities or any such state securities
or &ldquo;blue sky&rdquo; laws. <B>A final judgment for a liquidated sum in favor of a private litigant granted by a United States court
and predicated solely upon civil liability under United States federal enforceable in Canada if the United States court in which the
judgment was obtained had a basis for jurisdiction in the matter that would be recognized by the domestic Canadian court for the same
purposes. There is a significant risk that a given Canadian court may not have jurisdiction or may decline jurisdiction over a claim
based solely upon United States federal securities law on application of the conflict of laws principles of the province in Canada in
which the claim is brought</B>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company filed with the SEC, concurrently with the Registration Statement, an appointment of agent for service of process on Form F-X.
Under the Form F-X, the Company appointed Cogency Global Inc., with an address at 122 East 42nd Street, 18th Floor, New York, NY 10168;
telephone 1-800-221-0102, as its agent for service of process in the United States in connection with any investigation or administrative
proceeding conducted by the SEC, and any civil suit or action brought against or involving the Company in a United States court arising
out of or related to or concerning the offering of Securities under the Registration Statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_019"></A>CERTAIN
INCOME TAX CONSIDERATIONS</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
applicable Prospectus Supplement will describe certain Canadian federal income tax consequences to investors described therein of acquiring
Securities. The applicable Prospectus Supplement may also describe certain U.S. federal income tax consequences of the acquisition, ownership
and disposition of any of the Securities offered thereunder by an initial investor who is subject to United States federal taxation.
Investors should read the tax discussion in any Prospectus Supplement with respect to a particular offering and consult their own tax
advisors with respect to their own particular circumstances.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_020"></A>INTERESTS
OF EXPERTS</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; ">Unless
otherwise specified in the Prospectus Supplement relating to the Securities, certain legal matters will be passed upon on our behalf
by Aird &amp; Berlis LLP with respect to matters of Canadian law. In addition, certain legal matters in connection with an offering and
sale of Securities will be passed upon for any underwriters, dealers or agents by counsel to be designated at the time of such offering
and sale by such underwriters, dealers or agents with respect to matters of Canadian and, if applicable, United States or other foreign
law. As at the date hereof, the partners and associates of Aird &amp; Berlis LLP, as a group, own less than 1% of the outstanding securities
of the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">BDO
Ziv Haft has prepared an independent auditors&rsquo; report dated March 31, 2022 in respect of the consolidated financial statements
of the Company as at and for the year ended December 31, 2021 and 2020 which are incorporated by reference in this Prospectus. Such firm
has confirmed that it is independent of the Company within the meaning of the relevant rules and related interpretations prescribed by
the relevant professional bodies in Canada and any applicable legislation and regulations and within the meaning of the U.S. Securities
Act and the applicable rules and regulations thereunder adopted by the SEC and the Public Company Accounting Oversight Board (United
States).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 28; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_021"></A>AUDITORS,
TRANSFER AGENT AND REGISTRAR</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
independent auditor of the Company is BDO Ziv Haft at its principal office in Tel Aviv, Israel.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
registrar and transfer agent of the Common Shares is Computershare Trust Company of Canada at its principal office in Vancouver, British
Columbia.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_022"></A>STATUTORY
RIGHTS OF WITHDRAWAL AND RESCISSION</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities
legislation in certain of the provinces and territories of Canada provides purchasers with the right to withdraw from an agreement to
purchase securities. This right may be exercised within two business days after receipt or deemed receipt of a prospectus and any amendment.
In several of the provinces and territories, the securities legislation further provides a purchaser with remedies for rescission or,
in some jurisdictions, revisions of the price or damages if the prospectus and any amendment contains a misrepresentation or is not delivered
to the purchaser, provided that the remedies for rescission, revision of the price or damages are exercised by the purchaser within the
time limit prescribed by the securities legislation of the purchaser&rsquo;s province or territory. The purchaser should refer to any
applicable provisions of the securities legislation of the purchaser&rsquo;s province or territory for the particulars of these rights
or consult with a legal adviser.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
an offering of convertible, exchangeable or exercisable Securities, investors are cautioned that the statutory right of action for damages
for a misrepresentation contained in the prospectus is limited, in certain provincial and territorial securities legislation, to the
price at which the convertible, exchangeable or exercisable Securities is offered to the public under the prospectus offering. This means
that, under the securities legislation of certain provinces and territories, if the purchaser pays additional amounts upon conversion,
exchange or exercise of the security, those amounts may not be recoverable under the statutory right of action for damages that applies
in those provinces and territories. The purchaser should refer to any applicable provisions of the securities legislation of the purchaser&rsquo;s
province or territory for the particulars of this right of action for damages or consult with a legal adviser.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition to statutory rights of withdrawal and rescission, original purchasers of Warrants (if offered separately from other Securities)
and Subscription Receipts will have a contractual right of rescission against the Company in respect of the exercise of such warrant
or subscription receipt, as the case may be.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
contractual right of rescission will entitle such original purchasers to receive, in addition to the amount paid on original purchase
of the Warrant or Subscription Receipt (or units comprised partly thereof), as the case may be, the amount paid upon exercise upon surrender
of the underlying securities gained thereby, in the event that this Prospectus (as supplemented or amended) contains a misrepresentation,
provided that: (i) the conversion, exchange or exercise takes place within 180 days of the date of the purchase of the Warrant or Subscription
Receipt under this Prospectus; and (ii) the right of rescission is exercised within 180 days of the date of purchase of the Warrant or
Subscription Receipt under this Prospectus. This contractual right of rescission will be consistent with the statutory right of rescission
described under section 130 of the <I>Securities Act</I> (Ontario), and is in addition to any other right or remedy available to original
purchasers under section 130 of the <I>Securities Act</I> (Ontario) or otherwise at law.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Original
purchasers are further advised that in certain provinces and territories the statutory right of action for damages in connection with
a prospectus misrepresentation is limited to the amount paid for the security that was purchased under a prospectus, and therefore a
further payment at the time of exercise may not be recoverable in a statutory action for damages. The purchaser should refer to any applicable
provisions of the securities legislation of the purchaser&rsquo;s province for the particulars of these rights or consult with
a legal advisor.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purchasers
of Securities distributed under an &ldquo;at-the-market distribution&rdquo; by the Company do not have the right to withdraw from an
agreement to purchase Securities and do not have remedies of rescission or, in some jurisdictions, revisions of the price, or damages
for non-delivery of the prospectus, prospectus supplement, and any amendment relating to Securities purchased by such purchaser because
the prospectus, prospectus supplement, and any amendment relating to the Securities purchased by such purchaser will not be sent or delivered,
as permitted under Part 9 of NI 44-102. Any remedies under securities legislation that a purchaser of Securities distributed under an
&ldquo;at-the-market distribution&rdquo; by the Company may have against the Company or its agents for rescission or, in some jurisdictions,
revisions of the price, or damages if the prospectus, prospectus supplement, and any amendment relating to securities purchased by a
purchaser contain a misrepresentation will remain unaffected by the non-delivery of the prospectus referred to above. A purchaser&rsquo;s
rights and remedies under applicable securities legislation against the dealer underwriting or acting as an agent for the issuer
in an &ldquo;at-the market distribution&rdquo; will not be affected by that dealer&rsquo;s decision to effect the distribution
directly or through a selling agent. A purchaser should refer to applicable securities legislation for the particulars of these rights
and should consult a legal adviser.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 29; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;<!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_023"></A>CERTIFICATE
OF A2Z SMART TECHNOLOGIES CORP.</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dated:
April 26, 2022</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
Prospectus, together with the documents incorporated by reference, constitutes full, true and plain disclosure of all material facts
relating to the securities offered by this Prospectus as required by the securities legislation of each of the provinces and territories
of Canada.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Signed)
    &ldquo;Bentsur Joseph&rdquo;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Executive Officer</FONT></P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Signed)
    &ldquo;Gadi Levin&rdquo;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Financial Officer</FONT></P></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
    behalf of the Board of Directors of<BR>
    A2Z Smart Technologies Corp.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Signed)
                                            &ldquo;Alan Rootenberg&rdquo;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Signed)
                                            &ldquo;Yonatan de Jongh&rdquo;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 30; Options: NewSection; Value: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">-C-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence -->-</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_024"></A>PART
II<BR>
INFORMATION NOT REQUIRED TO BE DELIVERED TO<BR>
OFFEREES OR PURCHASERS</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indemnification
of Directors and Officers.</FONT></P>

<P STYLE="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Registrant is subject to the provisions of Part 5, Division 5 of the <I>Business Corporations Act </I>(British Columbia) (the &ldquo;Act&rdquo;).</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
Section 160 of the Act, an individual who:</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">is
    or was a director or officer of the Registrant,</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">is
    or was a director or officer of another corporation (i) at a time when the corporation is or was an affiliate of the Registrant,
    or (ii) at the request of the Registrant, or</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">at
    the request of the Registrant, is or was, or holds or held a position equivalent to that of, a director or officer of a partnership,
    trust, joint venture or other unincorporated entity,</FONT></TD></TR>
  </TABLE>
<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">and
including, subject to limited exceptions, the heirs and personal or other legal representatives of that individual (collectively, an
&ldquo;eligible party&rdquo;), may be indemnified by the Registrant against a judgment, penalty or fine awarded or imposed in, or an
amount paid in settlement of, a proceeding (an &ldquo;eligible penalty&rdquo;) in which, by reason of the eligible party being or having
been a director or officer of, or holding or having held a position equivalent to that of a director or officer of, the Registrant or
an associated corporation, (a) the eligible party is or may be joined as a party, or (b) the eligible party is or may be liable for or
in respect of a judgment, penalty or fine in, or expenses related to, the proceeding (&ldquo;eligible proceeding&rdquo;) to which the
eligible party is or may be liable. Section 160 of the Act also permits the Registrant to pay the expenses actually and reasonably incurred
by an eligible party after the final disposition of the eligible proceeding.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
Section 161 of the Act, the Registrant must, after the final disposition of an eligible proceeding, pay the expenses actually and reasonably
incurred by the eligible party in respect of that proceeding if the eligible party (a) has not been reimbursed for those expenses, and
(b) is wholly successful, on the merits or otherwise, in the outcome of the proceeding or is substantially successful on the merits in
the outcome of the proceeding.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
Section 162 of the Act and subject to Section 163 of the Act, the Registrant may pay, as they are incurred in advance of the final disposition
of an eligible proceeding, the expenses actually and reasonably incurred by an eligible party in respect of that proceeding; provided
the Registrant must not make such payments unless it first receives from the eligible party a written undertaking that, if it is ultimately
decided that the payment of expenses is prohibited by Section 163, the eligible party will repay the amounts advanced.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
Section 163 of the Act, the Registrant must not indemnify an eligible party against eligible penalties to which the eligible party is
or may be liable or pay the expenses of an eligible party in respect of that proceeding under Sections 160, 161 or 162of the Act, as
the case may be, if any of the following circumstances apply:</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">if
    the indemnity or payment is made under an earlier agreement to indemnify or pay expenses and, at the time that the agreement to indemnify
    or pay expenses was made, the Registrant was prohibited from giving the indemnity or paying the expenses by its articles;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">if
    the indemnity or payment is made otherwise than under an earlier agreement to indemnify or pay expenses and, at the time that the
    indemnity or payment is made, the Registrant is prohibited from giving the indemnity or paying the expenses by its articles;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">if,
    in relation to the subject matter of the eligible proceeding, the eligible party did not act honestly and in good faith with a view
    to the best interests of the Registrant or the associated corporation, as the case may be; or</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">in
    the case of an eligible proceeding other than a civil proceeding, if the eligible party did not have reasonable grounds for believing
    that the eligible party&rsquo;s conduct in respect of which the proceeding was brought was lawful.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
an eligible proceeding is brought against an eligible party by or on behalf of the Registrant or by or on behalf of an associated corporation,
the Registrant must not either indemnify the eligible party against eligible penalties to which the eligible party is or may be liable
in respect to the proceeding, or, after the final disposition of an eligible proceeding, pay the expenses of the eligible party under
Sections 160, 161 or 162 of the Act, as the case may be, in respect of the proceeding.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 31 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
Section 164 of the Act, and despite any other provision of Part 5, Division 5 of the Act and whether or not payment of expenses or indemnification
has been sought, authorized or declined under Part 5, Division 5 of the Act, the Supreme Court of British Columbia may, on application
of the Registrant or an eligible party, do one or more of the following things:</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">order
    the Registrant to indemnify an eligible party against any liability incurred by the eligible party in respect of an eligible proceeding;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">order
    the Registrant to pay some or all of the expenses incurred by an eligible party in respect of an eligible proceeding;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">order
    the enforcement of, or payment under, an agreement of indemnification entered into by the Registrant;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">order
    the Registrant to pay some or all of the expenses actually and reasonably incurred by any person in obtaining an order under Section
    164 of the Act; or</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">make
    any other order the court considers appropriate.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
165 of the Act provides that the Registrant may purchase and maintain insurance for the benefit of an eligible party or the heirs and
personal or other legal representatives of the eligible party against any liability that may be incurred by reason of the eligible party
being or having been a director or officer of, or holding or having held a position equivalent to that of a director or officer of, our
company or an associated corporation.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
foregoing description is qualified in its entirety by reference to the Act.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
the articles of the Registrant, and subject to the provisions of the Act, the Registrant must indemnify a director, former director or
alternate director of the Registrant, and the heirs and legal personal representatives of all such persons, against all eligible penalties
to which such person is or may be liable in relation to a legal proceeding or investigative action, whether current or threatened, pending
or completed, in which any director, former director or alternative director, or any of their heirs and legal personal representatives,
by reason that he or she is or was a director or alternative director of the Registrant, is or may be joined as a party, or is or may
be liable for or in respect of a judgment, penalty or fine in, or expenses related to, the proceeding; and the Registrant must, after
the final disposition of such a legal proceeding or investigative action, pay the expenses actually and reasonably incurred by such person
in respect of that proceeding. Each director is deemed to have contracted with the Registrant on the terms of the mandatory indemnity
contained in the Registrant&rsquo;s articles.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
its articles, and subject to the Act, the Registrant may indemnify any person. The Registrant has entered into indemnity agreements with
certain of its current (and may enter into indemnity agreements with its future) directors, officers, and service providers.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
failure of a director, alternate director or officer of the Registrant to comply with the Act or the articles of the Registrant does
not invalidate any indemnity to which such person is entitled under the Registrant&rsquo;s articles.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
the articles of the Registrant and subject to the Act, the Registrant may purchase and maintain insurance for the benefit of any person
(or his or her heirs and legal personal representatives) who is or was a director, alternative director, officer, employee or agent of
the Registrant; is or was a director, alternate director, officer, employee or agent of a corporation at a time when the corporation
is or was an affiliate of the Registrant; at the request of the Registrant, is or was a director, alternate director, officer, employee
or agent of a corporation or of a partnership, trust, joint venture or other unincorporated entity; at the request of the Registrant,
holds or held a position equivalent to that of a director, alternate director or officer of a partnership, trust, joint venture or other
unincorporated entity; against any liability incurred by him or her as such director, alternate director, officer, employee or agent
or person who holds or held such equivalent position.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Registrant maintains directors&rsquo; and officers&rsquo; liability insurance. The policies provide a maximum coverage in any one policy
year of $5 million in annual claims (subject to a deductible of $5 million per securities claim and $1.5 million for all other claims,
payable by the Registrant). The primary policy insures (a) the directors and officers of the Registrant against losses arising from claims
against them for certain of their actual or alleged wrongful acts (as defined within the insurance policy), (b) the Registrant for payments
made pursuant to the Registrant&rsquo;s indemnification of its directors and officers, and (c) the Registrant when it is directly named
in a securities claim. The excess policy insures the directors and officers of the Registrant against losses arising from claims against
them for certain of their actual or alleged wrongful acts (as defined within the insurance policy). The premiums for the policies are
not allocated between directors and officers as separate groups.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insofar
as indemnification for liabilities arising under the United States Securities Act of 1933 may be permitted to directors, officers or
persons controlling the Registrant pursuant to the foregoing provisions, the Registrant has been informed that in the opinion of the
U.S. Securities and Exchange Commission such indemnification is against public policy as expressed in the United States Securities Act
of 1933 and is therefore unenforceable.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 32 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXHIBITS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 0.65in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXHIBIT</B></FONT></TD>
    <TD STYLE="text-align: center; width: 0.1in"><B>&nbsp;</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>DESCRIPTION
    OF EXHIBIT</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1*</FONT> </TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1866030/000149315222008620/ex99-1.htm" STYLE="-sec-extract: exhibit">The Registrant&rsquo;s Annual Information Form for the fiscal year ended December 31, 2021(incorporated by reference to Exhibit 99.1 of the registrant&rsquo;s Annual Report on Form 40-F for the fiscal year ended December 31, 2021, filed with the Commission on April 1, 2022) (File No. 001-40472)</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2*</FONT> </TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1866030/000149315222008620/ex99-2.htm" STYLE="-sec-extract: exhibit">Audited Consolidated Financial Statements for the fiscal year ended December 31, 2021, together with the notes thereto and the auditor&rsquo;s report thereon (incorporated by reference to Exhibit 99.2 of the registrant&rsquo;s Annual Report on Form 40-F for the fiscal year ended December 31, 2021, filed with the Commission on April 1, 2022) (File No. 001-40472)</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3*</FONT> </TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1866030/000149315222008620/ex99-3.htm" STYLE="-sec-extract: exhibit">Management&rsquo;s Discussion and Analysis for the year ended December 31, 2021 (incorporated by reference to Exhibit 99.3 of the registrant&rsquo;s Annual Report on Form 40-F for the fiscal year ended December 31, 2021, filed with the Commission on April 1, 2022) (File No. 001-40472)</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.4*</FONT> </TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1866030/000149315222006532/ex99-10.htm" STYLE="-sec-extract: exhibit">Management information circular of the Company dated February 27, 2022 relating to the annual and special meeting of shareholders held on March 28, 2022 (incorporated by reference to Exhibit 99.10 of the registrant&rsquo;s Report on Form 6-K filed with the Commission on March 10, 2022) (File No. 001-40472)</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.5*</FONT> </TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1866030/000149315222006532/ex99-2.htm" STYLE="-sec-extract: exhibit">Material change report dated February 7, 2022 with respect to the Company&rsquo;s acquisition of all of the issued and outstanding shares of Isramat Ltd. (incorporated by reference to Exhibit 99.2 of the registrant&rsquo;s Report on Form 6-K filed with the Commission on March 10, 2022) (File No. 001-40472)</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.6*</FONT> </TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1866030/000149315222006952/ex99-1.htm" STYLE="-sec-extract: exhibit">Material change report dated March 23, 2022 with respect to the reappointment of Mr. Gadi Levin as Chief Financial Officer of the Company (incorporated by reference to Exhibit 99.1 of the registrant&rsquo;s Report on Form 6-K filed with the Commission on March 16, 2022) (File No. 001-40472)</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><A HREF="ex5-1.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of BDO Ziv Haft</FONT></A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.2</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ex5-2.htm">Consent of Aird &amp; Berlis LLP</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.1*</FONT> </TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#aaaaa_001">Powers of Attorney (included on the signature page of this Registration Statement)</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.1*</FONT> </TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1866030/000149315222011326/ex7-1.htm" STYLE="-sec-extract: exhibit">Form of Indenture</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">107*</FONT> </TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1866030/000149315222011326/ex107.htm" STYLE="-sec-extract: exhibit">Filing Fee Table</A></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="margin-left: 0.5in; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"> * Previously
filed or furnished to the Commission. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>


<!-- Field: Page; Sequence: 33 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a2z_025"></A>PART
III<BR>
UNDERTAKING AND CONSENT TO SERVICE OF PROCESS</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.55in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
                                            1.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Undertaking</B>.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Registrant undertakes to make available, in person or by telephone, representatives to respond to inquiries made by the Commission staff,
and to furnish promptly, when requested to do so by the Commission staff, information relating to the securities registered pursuant
to this Form F-10 or to transactions in said securities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.55in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
                                            2.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Consent
                                            to Service of Process.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Concurrently
                                            with the filing of this Registration Statement on Form F-10, the Registrant has filed
                                            with the Commission a written irrevocable consent and power of attorney on Form F-X.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
                                            change to the name or address of the agent for service of the Registrant will be communicated
                                            promptly to the Commission by amendment to Form F-X referencing the file number of this Registration
                                            Statement.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 28.35pt; text-align: justify; text-indent: -28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 34 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SIGNATURES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all
of the requirements for filing on Form F-10/A and has duly caused this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of Azriel, Country of Israel, on April 28, 2022.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>A2Z
    SMART TECHNOLOGIES CORP.</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Gadi Levin</I></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:
    </FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Gadi
    Levin</I></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:
    </FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Financial Officer</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="aaaaa_001"></A>POWERS
OF ATTORNEY</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
person whose signature appears below constitutes and appoints Bentsur Joseph and Gadi Levin, and each of them, either of whom may act
without the joinder of the other, as his true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution,
for him and in his name, place and stead, in any and all capacities, to sign any or all amendments (including post-effective amendments)
to this Registration Statement and registration statements filed pursuant to Rule 429 under the U.S. Securities Act, and to file the
same, with all exhibits thereto and other documents in connection therewith, with the U.S. Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents, each acting alone, full power and authority to do and perform each and every act and thing requisite
and necessary to be done, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all
that said attorneys-in-fact and agents, each acting alone, or their substitute or substitutes may lawfully do or cause to be done by
virtue hereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the requirements of the U.S. Securities Act, this Registration Statement has been signed by or on behalf of the following persons
in the capacities indicated on April 28, 2022.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature</B></FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Bentsur Joseph</I></FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD ROWSPAN="2" STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Chief
    Executive Officer (Principal Executive Officer)</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Bentsur
    Joseph</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Gadi Levin</I></FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD ROWSPAN="2" STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Chief
    Financial Officer (Principal Financial Officer)</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Gadi
    Levin</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Amnon Poleg</I></FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD ROWSPAN="2" STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Chief
    Technology Officer</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amnon
    Poleg</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Alan Rootenberg</I></FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD ROWSPAN="2" STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Director</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Alan
    Rootenberg</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Yonatan de Jongh</I></FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD ROWSPAN="2" STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Director</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Yonatan
    de Jongh</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Shlomo Menachem Pashker</I></FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD ROWSPAN="2" STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Director</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Shlomo
    Menachem Pashker</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 35 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>AUTHORIZED
REPRESENTATIVE</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the requirements of Section 6(a) of the Securities Act of 1933, as amended, the undersigned has signed this Registration Statement,
solely in its capacity as the duly authorized representative of the Registrant in the United States, on April 28, 2022.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:
    </FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cogency
    Global Inc.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Colleen A De Vries</I></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Colleen
    A De Vries</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sr.
    Vice President on behalf of Cogency Global Inc.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 36; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ex5-1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin-right: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
5.1</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><IMG SRC="ex5-1_001.jpg" ALT="" STYLE="height: 50px; width: 130px"></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Consent
of Independent Registered Public Accounting Firm</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
hereby consent to the incorporation by reference in this Registration Statement on Form F-10/A of A2Z Smart Technologies Corp. of our
report dated March 31, 2022 relating to the consolidated financial statements, which is filed as an exhibit to A2Z Smart Technologies
Corp.&rsquo;s Annual Report on Form 40-F for the year ended December 31, 2021. We also consent to the reference to us under the heading,
&ldquo;Interests of Experts&rdquo; in the Preliminary Short Form Base Shelf Prospectus which forms part of such Registration Statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tel
    Aviv, Israel </FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Ziv Haft</I></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
    28, 2022</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certified
    Public Accountants (Isr.)</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">BDO
    Member Firm</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tomer
    Fromovich, Audit Partner </FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 11%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Tel
    Aviv</B></FONT></TD>
    <TD STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 11%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Jerusalem</B></FONT></TD>
    <TD STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 11%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Haifa</B></FONT></TD>
    <TD STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 11%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Beer
    Sheva</B></FONT></TD>
    <TD STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 10%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Bnei
    Brak</B></FONT></TD>
    <TD STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 14%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Kiryat
    Shmona</B></FONT></TD>
    <TD STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 10%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Petah
    Tikva</B></FONT></TD>
    <TD STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 11%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Modiin
    Ilit</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 11%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Nazrat
    Ilit</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">03-6386868</FONT></TD>
    <TD STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">02-6546200</FONT></TD>
    <TD STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">04-8680600</FONT></TD>
    <TD STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">077-7784100</FONT></TD>
    <TD STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">073-7145300</FONT></TD>
    <TD STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">077-5054906</FONT></TD>
    <TD STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">077-7784180</FONT></TD>
    <TD STYLE="border-right: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">08-9744111</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">04-6555888</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 63%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Main
    office: Beit Amot BDO, 48 Menachem Begin Road, Tel Aviv, 6618001</FONT></TD>
    <TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; width: 17%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Email:
    bdo@bdo,co.il</FONT></TD>
    <TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; width: 20%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Website:
    www.bdo.co.il</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">BDO
Israel, an Israeli partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international
BDO network of independent member firms. BDO is the brand name for the BDO network and for each of the BDO Member Firm</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 8.65pt; text-indent: -0.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 1; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.2
<SEQUENCE>3
<FILENAME>ex5-2.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
5.2</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><IMG SRC="ex5-2_001.jpg" ALT=""></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
28, 2022</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A2Z
Smart Technologies Corp.<BR>
<FONT STYLE="color: #222222; background-color: white">1600 - 609 Granville Street</FONT></FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #222222"><BR>
<FONT STYLE="background-color: white">Vancouver, British Columbia</FONT><BR>
<FONT STYLE="background-color: white">V7Y 1C3</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #222222; background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dear
Ladies and Gentlemen:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:
Registration Statement on Form F-10 of A2Z Smart Technologies Corp.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have acted as Canadian counsel to A2Z Smart Technologies Corp. (the &ldquo;Registrant&rdquo;) in connection with the registration statement
on Form F-10 (the &ldquo;Registration Statement&rdquo;) filed on April 28, 2022 by the Registrant with the Securities and Exchange Commission
under the United States Securities Act of 1933, as amended.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
acknowledge that we are referred to under the headings &ldquo;Interests of Experts&rdquo; in the prospectus forming a part of the Registration
Statement and we hereby consent to such use of our name in the Registration Statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yours
very truly,</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
Aird &amp; Berlis LLP</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Aird
&amp; Berlis LLP</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><IMG SRC="ex5-2_002.jpg" ALT="" STYLE="height: 76px; width: 670px">&nbsp;</FONT></P>

<P STYLE="margin: 0"><B></B></P>

<!-- Field: Page; Sequence: 1; Options: Last -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0"><B>&nbsp;</B></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>formf-10_001.jpg
<TEXT>
begin 644 formf-10_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" ". *\# 2(  A$! Q$!_\0
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M$?G0![U>6D%_93V=S&)()XVCD0]&4C!%?,6MZ==V/A_4=,W'^U?!6H"6UD8
ME[.1L@X/4!@IYZ!J^I*\<^(&FQVOQ7TIW7%MXET^?2KCW;;A3]<LF/I0!UW@
M#Q=;^(XYX4O/M4R117#LL&P1AT'RL<X9LALXP.U=K7S/\#M8;3?&LFFS3L))
MHOL\@GD 4;&(55!QSDC Y_BX[CZ8H **** "BBB@"KJ5Q]DTJ\N<X\F!Y,^F
M%)KR[X4W%KKNI6NI6W[L6&CK:M!C[LCS.7.??8#^->B^*%+>$=:4=383@?\
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MB1](N6YVQKOA)_W#T_ _A7K-% 'S'<>!OBG\.R)-#O+JZM,]+"1I%_X%$?\
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0@ HHHH **** "BBB@#__V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>formf-10_002.jpg
<TEXT>
begin 644 formf-10_002.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" $J G # 2(  A$! Q$!_\0
M'P   04! 0$! 0$           $" P0%!@<("0H+_\0 M1   @$# P($ P4%
M! 0   %] 0(#  01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T? D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0 'P$  P$! 0$!
M 0$! 0        $" P0%!@<("0H+_\0 M1$  @$"! 0#! <%! 0  0)W  $"
M Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O 58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H # ,!  (1 Q$ /P#W^BBB@ HH
MHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB
M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
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M/FE!GG.SG!'MUKGX_"L5SX_ET]98K>RM3->&VAF8@I<0F$%5*85N')PQ P,
M9K;T/P=X?5UOM/>^A"_N"L@\MG:-/)WY*A\X4="%. <4 :NG^,=-U3PY>:Y:
MK<&TM8FF;?'M+J$WY4]#QZ'KP<56LM?U*VT6/7M=;3X-,EMEGVP"0RQ,Y&Q.
M<AR=P&1MY[<TGA+0M!M].U"736EN8K^1H[KSU"EF0&-E*!5 /!!XR>IS4O\
MPA-B^FMIMQ?:C<6'DB&*WEG&R%58,I7 !+*57!8DC'UH %\<:6]S!:+#>F]E
MG>W-J(#YD;JH<[AT VD-G/2IM"\8Z5XAN%@L_M".\'VB+SX2GFQAMI9<]0&X
M/U'K3+;P;I]KJ46IB:ZFOXY9)FGE<9E=XQ'\V !@*   !C%9?AKP -+TJT^V
MZA=C4H8! );:;"Q()?,*)\H.UB!NSDXXX% ';5P/PD_Y%23_ *[?^RBN^K@?
MA)_R*DG_ %V_]E% '?4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
M!1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %
M%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %86F_\C?KO_7*
MU_D];M86F_\ (WZ[_P!<K7^3T ;M%%% !2,"5(!P2.M+10!Y!HOA/4+BQTJ2
M72ENTL[&YTZ>!KMK9EF\\G=D#YE(!/XU=_X5YK)TJ_CG:SGOY--LK6"<MC:T
M3'S,<?*",#CKCFO4J* /+#\/-342VT4%K% 9]19GBN#$TJSC]WRJY4CIWQ4*
M?#G6)[&VM[N&P>*!+\1(Y&Y3+$JQ%MJA2^X$EE ]<9KUFB@#E+O0M3%GX9NX
MO+GU#1P/-A>0A9MT7EOAL=><@D?SK,\1>'==U^1;J>QLG9[*>U2U:Y)6TD=@
M4G#;>6 '. ".QZUWU% 'E\G@?Q#!>3W43V]U(]U.V7F*%UDM$AWG@\AE)(].
M]0V7PVU(7=G+>PV4RQWMD\FYRV88K4Q2+R.07P<="!DUZM10!Y%;_#OQ D-K
M%+%9-.MI:6ZWGVAB]J8KAI&9>,GY" ,$>G2G7W@'Q--Y(06C&*X>>&1;@JT1
M-T9>3M)(*8&!CGKFO6Z* .7\$P2QVNLW+HR1WFKW,\(8$$IN"YP?4J3^-=11
M10 4444 %<#\)/\ D5)/^NW_ +**[ZN!^$G_ "*DG_7;_P!E% '?4444 %%%
M% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
M %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110
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M %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110
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M^$8L?^>^H_\ @=+_ /%5M44 8O\ PC%C_P ]]1_\#I?_ (JC_A&+'_GOJ/\
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M (,7_P#C-'VKQ+_T"=,_\&+_ /QFMJB@#%^U>)?^@3IG_@Q?_P",T?:O$O\
MT"=,_P#!B_\ \9K:HH \YO/!.HWGQ$L_&#Z5I?VFV@,9B^W/AWZ+(3Y/4 D?
MEZ5UGVKQ+_T"=,_\&+__ !FMJB@#%^U>)?\ H$Z9_P"#%_\ XS1]J\2_] G3
M/_!B_P#\9K:HH Q?M7B7_H$Z9_X,7_\ C-'VKQ+_ - G3/\ P8O_ /&:VJ*
M,7[5XE_Z!.F?^#%__C-'VKQ+_P! G3/_  8O_P#&:VJ* ,7[5XE_Z!.F?^#%
M_P#XS1]J\2_] G3/_!B__P 9K:HH Q?M/B7_ *!6E_\ @Q?_ .,T_P .Z_#X
M@T\SHJQSQNT<\*OO\M@Q7&<#/W3VK7K@/A?_ *G6O^OV3_T9)0!W]9^MZDVD
M:1/?) )WCVA8R^P,68*,G!QU]*T*PO&/_(KW/_72'_T:E #_ +3XE_Z!6E_^
M#%__ (S1]J\2_P#0)TS_ ,&+_P#QFMJB@#%^U>)?^@3IG_@Q?_XS1]J\2_\
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M2.7&6B;#*0000?J!5RB@#A)?#/C0S2&+Q;*(MQV!A'D+GC/[KK3/^$9\<?\
M0W/^2?\ QJN^HH X'_A&?''_ $-S_DG_ ,:H_P"$9\<?]#<_Y)_\:KOJ* .!
M_P"$9\<?]#<_Y)_\:H_X1GQQ_P!#<_Y)_P#&J[ZB@#@?^$9\<?\ 0W/^2?\
MQJC_ (1GQQ_T-S_DG_QJN^HH X'_ (1GQQ_T-S_DG_QJC_A&?''_ $-S_DG_
M ,:KOJ* .!_X1GQQ_P!#<_Y)_P#&J/\ A&?''_0W/^2?_&J[ZB@#@?\ A&?'
M'_0W/^2?_&J/^$9\<?\ 0W/^2?\ QJN^HH X'_A&?''_ $-S_DG_ ,:H_P"$
M9\<?]#<_Y)_\:KOJ* .!_P"$9\<?]#<_Y)_\:H_X1GQQ_P!#<_Y)_P#&J[ZB
M@#E_!GAFZ\-6UW%=7"3M/)YF]2222223P.I;M74444 %%%% '#3^$?$=JR6^
MB^)KBWT^*-4BBE*,RX[9\L\?C47_  C/CC_H;G_)/_C5=]10!P/_  C/CC_H
M;G_)/_C5'_",^./^AN?\D_\ C5=]10!P/_",^./^AN?\D_\ C5'_  C/CC_H
M;G_)/_C5=]10!P/_  C/CC_H;G_)/_C5'_",^./^AN?\D_\ C5=]10!P/_",
M^./^AN?\D_\ C5'_  C/CC_H;G_)/_C5=]10!P/_  C/CC_H;G_)/_C5'_",
M^./^AN?\D_\ C5=]10!P/_",^./^AN?\D_\ C5'_  C/CC_H;G_)/_C5=]10
M!P/_  C/CC_H;G_)/_C5'_",^./^AN?\D_\ C5=]10!P/_",^./^AN?\D_\
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M"EN_%%S9^)+?1I=,19+WS18L;H$RF- Q9E"G8IY&>3D=.: -O^S+#_GQMO\
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M6=K:^"-2G@M8(YHU1D=8U!4B1<$<5M^'KB:[\/V5Q<2&262,%F/4FLKXC?\
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M'[V,C@9P-QX&1G'2NHLKG[98V]T$*>=$LFTG.,C./UH 9_9EA_SXVW_?I?\
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M,?<5Z)10!P-A\,+>R%@O]J2NMH]JV/* W^1$\6.O&0^?;%0R?#I;."PN+SQ
M/LVE1VYW2VX 1+=BX();"9'#$=<#ITKT2N6^(\<LG@#5A$"<(K2 =XPZE_\
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MJ/\ ^.4?\+4TK_H%:O\ ]^H__CE '<-&CLK,BL4.5)&<'U%.KA?^%J:5_P!
MK5_^_4?_ ,<H_P"%J:5_T"M7_P"_4?\ \<H [JBN%_X6II7_ $"M7_[]1_\
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L !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110!__]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>ex5-2_001.jpg
<TEXT>
begin 644 ex5-2_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1"  I *,# 2(  A$! Q$!_\0
M'P   04! 0$! 0$           $" P0%!@<("0H+_\0 M1   @$# P($ P4%
M! 0   %] 0(#  01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T? D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0 'P$  P$! 0$!
M 0$! 0        $" P0%!@<("0H+_\0 M1$  @$"! 0#! <%! 0  0)W  $"
M Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O 58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H # ,!  (1 Q$ /P#J_!?@O2M>
MT$WEX;CS?.9/D< 8 'M[UT7_  K'P_ZW?_?T?X4?#'_D4C_U\/\ R6NRJFW<
ME)6.-_X5CX?];O\ [^C_  H_X5CX?];O_OZ/\*W=5\1:9HUU;6][/Y<EP<(-
MN<<@9/H.?YUIR.(XV=ONJ"3]!2NQV1Q__"L?#_K=_P#?T?X4?\*Q\/\ K=_]
M_1_A6Q_PE.E_V"=:\R3[$&V%MASG..GUJ@/B#X?R-\TZ*?XF@; I^\+W2M_P
MK'P_ZW?_ ']'^%'_  K'P_ZW?_?T?X5N:CXDTS2]-@U"><M;3L%C>)=VXD$]
MOH:H0>//#\TRQ-=/"6Z&:)E'Y]!^-%Y!:)2_X5CX?];O_OZ/\*/^%8^'_6[_
M ._H_P *[%65U#*05(R"#P16-J_BC3-$NX[6\:42R)O4)&6R,D?T-*['9&/_
M ,*Q\/\ K=_]_1_A1_PK'P_ZW?\ W]'^%:>G^,M%U*]2SBN'2X?[B2QE-WT)
MXI=2\8:3I.H/8W+S>>@#%4B+<$9_K3O(5HF7_P *Q\/^MW_W]'^%'_"L?#_K
M=_\ ?T?X5JZ9XMTO5KU+2U,_FL"1OB*C@9ZU3/Q!T$,R^9<$J<'$)ZT>\'NE
M;_A6/A_UN_\ OZ/\*/\ A6/A_P!;O_OZ/\*WM/\ $6EZK8S7=G<B2.%2TB[2
M&48SR#SV-6-+U2VUBP2]LV9H7) +#!X.#_*E=CLCF?\ A6/A_P!;O_OZ/\*/
M^%8^'_6[_P"_H_PKH]2UFSTJ2UCNF96NI1%%M7.6) _K5;5_$^F:+.EO<RNU
MPXW+#$A=L>N.U.[%9%71O!>E:%??;+,S^;L*?.X(P?PJW_PCEA_TU_[Z'^%.
MT?Q'INN&1+*9C+'R\;H59?SK5KFQ&%HXBWMH*5NYK3JSI_ ['G4JA)64= :*
M)O$/A$3.'NKT,#@XC_\ K45\4^',=?1+[_\ @'LK,J%MW]QI_#'_ )%(_P#7
MP_\ ):[%F5$9W8*JC))Z 5QWPQ_Y%(_]?#_R6NEU:P.J:9/8^>\"S+M9T )V
M]QSZCC\:^]>YX2V/+Y]7T'7K[6KS5KSRI)4\BQ4Q,WEJ.0W XR0/S;UKLO"6
MN?VUX08R/NN;:-H9<]3@<-^(_4&N@T_3;;3=/@LX(QY<*! 2!D^Y]SUJA#X<
M@MM:O=1@GDC%['LFA &TG'WOK_B:;:$DS@E_Y(W)_P!? _\ 1@K6O_%ES'HL
M&GS:!-&;N(01/<N%C)( R21COFMP>#K4>%3H/VF7R3)O\S W?>W5IZAHEKJ>
MB?V7<@M%L"J_\2D#AA[T7069PVNZ3-H?@O0[&>0/*E^K-MZ G<<#Z9KN];M;
M&[T>Z3450VPC8LS_ ,.!U![$5EWWA(:CH=IIEQJ5PWV60.D^!OX! !^F>OM4
M#>"$NBJZEK6IWL .?)DFPI^M%PL'PZEN)?"$'GEB%D=8B?[@/^.1^%9_B-[V
M/XBZ2VGQ12W(M&VI*VU3]_//TS7;P016MO'!!&L<4:A411@ 5AZUX7&K:K!J
M*:C<V=Q#'Y:M!@''/?\ &B^H6T.:UZ74QJNDW_B2SA@L+:<$/:,&8/D$;LG.
M/E[4^ZEU.+XG7S:5;P3SFS4%9FVC;\G/7KG%;(\$Q7%Q%)J>JZAJ$<3;EAFD
M^3/N*DU'PC]MUN758-5N[.>1!&?(('  XS^ HN@LR[I$^O2W#C5K.T@B"Y5H
M9"Q+9''7TS7$>%/$%SHVD:@4T>ZNX%NI)'FB/RKPN0>.V,_C79:;X?NK"^2X
MEUW4+I%SF&9\JV1CG^=3Z#H,.@V<]M%,\RS3&4EP.I &/THN@LSE]!MIK]=;
M\3-'%;P7ULZ101N&Z#DMCO\ +^9-:OP[_P"1+M/]^7_T-JMV'A>#3#J$=I<R
MI:7@;-M@%8R1C*^G_P"KTK.M? \MC;K!:^(M3AA4DA(WP!DY/%#:8)-$?CO_
M (_O#G_803_T):FU70]8M_$KZ[HDEM)+)$(Y;>X'4#'0_P# 1W%7)_"JW5OI
ML=UJ-S.]C/YZRR8+.<@X/MQBEU+PJEWJ3ZC::C>V-W( ':&0E7P,#(/_ .JB
MX6(-"\027.M3Z9J6EBPU/RPY*D,)5'N/KQR>]=/6'H_AF'2[Z74)KNXO;Z5=
MAGG;)"^@';H*W*3&CYMO/^/V?_KHW\Z*+S_C]G_ZZ-_.BM3(]*\ ^)='TKPX
M;>]ODAF\]FVE6/! ]!74_P#";^&_^@K%_P!\M_A7@QZT5+BF4I-'O/\ PF_A
MO_H*Q?\ ?+?X4?\ ";^&_P#H*Q?]\M_A7@U%'(@YV>\_\)OX;_Z"L7_?+?X4
M?\)OX;_Z"L7_ 'RW^%>#44<B#G9[S_PF_AO_ *"L7_?+?X4?\)OX;_Z"L7_?
M+?X5X-11R(.=GO/_  F_AO\ Z"L7_?+?X4?\)OX;_P"@K%_WRW^%>#44<B#G
M9[S_ ,)OX;_Z"L7_ 'RW^%'_  F_AO\ Z"L7_?+?X5X-11R(.=GO/_";^&_^
M@K%_WRW^%'_";^&_^@K%_P!\M_A7@U%'(@YV>\_\)OX;_P"@K%_WRW^%'_";
M^&_^@K%_WRW^%>#44<B#G9[S_P )OX;_ .@K%_WRW^%'_";^&_\ H*Q?]\M_
MA7@U%'(@YV>\_P#";^&_^@K%_P!\M_A1_P )OX;_ .@K%_WRW^%>#44<B#G9
3+<NKW4S*<J7)!_&BF#I15$G_V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>ex5-2_002.jpg
<TEXT>
begin 644 ex5-2_002.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !. K(# 2(  A$! Q$!_\0
M'P   04! 0$! 0$           $" P0%!@<("0H+_\0 M1   @$# P($ P4%
M! 0   %] 0(#  01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T? D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0 'P$  P$! 0$!
M 0$! 0        $" P0%!@<("0H+_\0 M1$  @$"! 0#! <%! 0  0)W  $"
M Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O 58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H # ,!  (1 Q$ /P#W^BBB@ HH
MHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB
M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
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M[_/C&>U7FUE&CTR6&/='?3>6"6&5&UFSQD'[N.M6'TNQE=W>UB9W+%F*\DL
M#^85?R%-ETC3Y[.*TDLXFMXCN2/;PIYY'OR?SH JW&MF"WUF7[.#_9O0;O\
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MG'?)/]3^= %>#6;>:6&(I(DLBJ2I&=NX9 .*BN]8DM9)H_(4E'(&&)RH0-G
M!/?'I[U>CL;6%D:.%5*#:I'8?Y)HEL;6<DRPHQ)R3CD\8_EQ0!2?6"B&=H!]
MG#,F0^6W!2QXZ8X(Z^_2K=K<RRRRPSQHDB*K_(^X$-G'8<\&GBRM1,9A!'O(
MQG;VQC^7'TIL-A;6[*T,03:21M..V/QXH K#498[N:&:%6"N$01$EG)7=T.
M.,]Z<NL6\C8B2:3.T+M3[Q*[L#/?'-69;.WFW>9"K;B&)QSD# /Y<4C6-J\9
MC,";"0< 8Y P/IP,4 5)-<MEB=TCED"KN!"X!.POMR>^!4RZE$95C:.5"2$)
M*\*Y&0I/K@CVYJ;[%;;=OD1[?3;Q]W;_ "XJ-M-LV_Y8*#LV9'7&,=?7'&>M
M !/<S"Z%M;QHTFSS&,C[1C. !@'G^51/J]O',\+*YE7 VJ =Q+!>/Q(ZXJS/
M9V]R%\Z)7V]">H]J:+"T63S!;H&SG..AR#Q^(!H K-KEG'Y9D+H'!.2/ND9R
M".N?E--;6XHA.T\,D2Q,%(;&[[NXG&>@]LU:.G69?>;:,GKR/K_B?SIO]E6.
MPI]FCP>O'7C'/KQQ0 Z^NVM+3SHXC,VY%" X)RP''YU1_MJ27S&@MF\I7&)&
M#'*%2=Q4#(&1BM9XT=0K*" 00#V(.14,UC;7!)EA1BQ!)(Z\8_E0 BW8>ZCA
M4!E>$RAP>#R!_6J<NI721SLL$),+JI/F$K\QQC..HXS]:OQ6D$,KR11*COP2
M!4<.G6D$+0QP*L;$$IR1P<_SH KG4WCU".UEB4;W$>03DG;NW#C[O!'7K6A(
M65"5 ) SS3/LT/VCS_+'FXP&]*E(R,'I2>J!%66]2VLA<3E5SC !ZD]!S6>N
MNL8(9/(0F:-"@1R_S%MI' Z#VK8V+L"[1M'&,5";"T,8C^SQA0NT #&!G/\
M/FB.BU![E.XU9H;."5(U=I2P(&[ *@Y&-N[MCIQ1;ZL;J=DCC51RJ%RWS.%!
MQD#![]^V:M-IUHR!# FU1@ <8Z_XFE_L^S+,WV:/++M/R\8QCI].*8%6'4YI
M+2&9H4#/.(G3<04!..01UZ<4V+5)Y1'%Y"+=2$#RWW+L&TGG(YZ$<5=2QM44
M!85 !R/KG.?KFFC3;,1&,6Z;20Q&.XZ<T 5(]7:55E6 ")3&LF7^8%CC@8Y
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84 %%%% !1110 4444 %%%% !1110!__9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>ex5-1_001.jpg
<TEXT>
begin 644 ex5-1_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !; .P# 2(  A$! Q$!_\0
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M(JSK4Z;Y9-M=-&_4ZGQ#X8M?$T"V]]=7B6Z]88)0BL?4\<US7_"G?"_K??\
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M>?FO^-'_  MW2_\ H&WGYK_C6KS"H].?^ON(_L'&?\^7^'^9UVD^&-$T(?\
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3E:4Z?(>3FF:_7U%<MN6_XG__V0$!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
