<SEC-DOCUMENT>0001279569-21-001164.txt : 20210813
<SEC-HEADER>0001279569-21-001164.hdr.sgml : 20210813
<ACCEPTANCE-DATETIME>20210813165637
ACCESSION NUMBER:		0001279569-21-001164
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20210809
FILED AS OF DATE:		20210813
DATE AS OF CHANGE:		20210813

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			High Tide Inc.
		CENTRAL INDEX KEY:			0001847409
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-RETAIL STORES, NEC [5990]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			Z4
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-40258
		FILM NUMBER:		211173116

	BUSINESS ADDRESS:	
		STREET 1:		#112, 11127 15TH STREET NE
		CITY:			CALGARY, AB
		STATE:			Z4
		ZIP:			T3K 2M4
		BUSINESS PHONE:		855-747-6420

	MAIL ADDRESS:	
		STREET 1:		#112, 11127 15TH STREET NE
		CITY:			CALGARY, AB
		STATE:			Z4
		ZIP:			T3K 2M4
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>hightide6k.htm
<DESCRIPTION>FORM 6-K
<TEXT>
<html>

<head>
    <title>High Tide Inc.: Form 6-K - Filed by newsfilecorp.com</title>
</head>

<body style="font-size:10pt; font-family:'Times New Roman';">
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<!-- Field: Rule-Page --><div style="margin-top: 12pt; margin-bottom: 3pt; width: 100%"><div style="font-size: 1pt; border-top: Black 4pt solid; border-bottom: Black 2pt solid">&nbsp;</div></div><!-- Field: /Rule-Page -->

<p style="margin-bottom: 0pt; text-align: center; background-color: #ffffff">&nbsp;</p>

<p style="margin-bottom: 0pt; text-align: center; background-color: #ffffff">&nbsp;</p>

<p style="margin-bottom: 0pt; text-align: center; background-color: #ffffff"><b><font size="5">UNITED STATES</font></b></p>
    <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: #ffffff;"><b><font size="5">SECURITIES AND EXCHANGE COMMISSION</font></b></p>
    <p style="margin-top: 0pt; text-align: center; background-color: #ffffff;"><b>Washington, D.C. 20549</b></p>

    <p style="text-align: center; background-color: #ffffff;"><b><font size="5">FORM 6-K</font></b></p>

    <p style="margin-bottom: 0pt; text-align: center; background-color: #ffffff;"><b>REPORT OF FOREIGN PRIVATE ISSUER</b></p>
    <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: #ffffff;"><b>PURSUANT TO RULE 13a-16 OR 15d-16</b></p>
    <p style="margin-top: 0pt; text-align: center; background-color: #ffffff;"><b>OF THE SECURITIES EXCHANGE ACT OF 1934</b></p>
    <p style="text-align: center; background-color: #ffffff;"><b>For the month of August 2021</b></p>
    <p style="text-align: center; background-color: #ffffff;"><b>Commission File Number: 001-40258</b></p>

    <p style="margin-bottom: 0pt; text-align: center; background-color: #ffffff;"><b><font size="5">HIGH TIDE INC.</font></b></p>
    <p style="margin-top: 0pt; text-align: center; background-color: #ffffff;"><b>(Registrant)</b></p>

    <p style="margin-bottom: 0pt; text-align: center; background-color: #ffffff;"><b>11127 - 15 Street N.E., Unit 112</b></p>
    <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: #ffffff;"><b>Calgary, Alberta</b></p>
    <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: #ffffff;"><b>Canada T3K 2M4 </b></p>
    <p style="margin-top: 0pt; text-align: center; background-color: #ffffff;"><b>(Address of Principal Executive Offices)</b></p>

    <p style="background-color: #ffffff; text-align: justify;">Indicate by check mark whether the Registrant files or will file annual reports under cover of Form 20-F or Form 40-F.</p>
    <p style="text-align: center; background-color: #ffffff;">Form 20-F&#160; &#9744;&#160; &#160; &#160; &#160; &#160; &#160; Form 40-F&#160; &#9746;</p>
    <p style="background-color: #ffffff; text-align: justify;">Indicate by check mark if the Registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):&#160; &#9744;</p>
    <p style="background-color: #ffffff; text-align: justify;">Indicate by check mark if the Registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):&#160; &#9744;</p>
    <p style="text-align: center; background-color: #ffffff;">&nbsp;</p>

<p style="text-align: center; background-color: #ffffff"></p>

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<p style="text-indent: 28.35pt; text-align: justify; background-color: #ffffff">&nbsp;</p>

<p style="text-indent: 28.35pt; text-align: justify; background-color: #ffffff"></p>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt; font: 8pt Times New Roman, Times, Serif">&nbsp;</P></DIV>
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<p style="text-indent: 28.35pt; text-align: justify; background-color: #ffffff">&nbsp;</p>

<p style="text-indent: 28.35pt; text-align: justify; background-color: #ffffff">&nbsp;</p>

<p style="text-indent: 28.35pt; text-align: justify; background-color: #ffffff"></p>

<p style="text-align: center; background-color: #ffffff"><u><b>SIGNATURES</b></u></p>
    <p style="text-align: justify;">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.</p>
    <table style="width: 100%; border-collapse: collapse; font-size: 10pt;" cellspacing="0" cellpadding="0">
        <tr>
            <td style="width: 45.92%; vertical-align: middle; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="width: 0.92%; vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="width: 3.92%; vertical-align: middle; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="width: 2.5%; vertical-align: middle; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="width: 0.92%; vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="width: 44.92%; vertical-align: middle; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
        </tr>
        <tr>
            <td style="vertical-align: top; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;" colspan="3">
                <p><b>HIGH TIDE INC.</b></p>
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        </tr>
        <tr>
            <td style="vertical-align: top; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
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                <p>(Registrant)</p>
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            <td style="vertical-align: middle; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: middle; background-color: #ffffff;" colspan="2">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: middle; background-color: #ffffff;" colspan="2">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: middle; background-color: #ffffff;" colspan="2">
                <p>&#160;</p>
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            <td style="vertical-align: top; background-color: #ffffff;">
                <p>Date: August 9, 2021</p>
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            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>By</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p style="border-bottom: 0.75pt solid #000000;">/s/ Raj Grover</p>
            </td>
        </tr>
        <tr>
            <td style="vertical-align: top; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
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            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>Raj Grover</p>
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        <tr>
            <td style="vertical-align: top; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>President and Chief Executive Officer</p>
            </td>
        </tr>
        <tr>
            <td style="vertical-align: top; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: bottom; background-color: #ffffff;">
                <p>&#160;</p>
            </td>
        </tr>
    </table>




<p style="text-align: center"><u><b></b></u></p>

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<p style="text-align: center"><u><b></b></u></p>

<p style="text-align: center"></p>

<p style="text-align: center"><u><b>EXHIBIT INDEX</b></u></p>
    <table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
        <tr style="background-color: White">
            <td style="border-bottom: #000000 0.75pt solid; vertical-align: bottom; width: 7%"><font style="font-size: 8pt"><b>Exhibit</b></font></td>
            <td style="vertical-align: bottom; width: 5%"><font style="font-size: 8pt">&#160;</font></td>
            <td style="border-bottom: #000000 0.75pt solid; vertical-align: bottom"><font style="font-size: 8pt"><b>Description of Exhibit</b></font></td>
        </tr>
        <tr>
            <td style="vertical-align: middle">
                <p>&#160;</p>
            </td>
            <td style="vertical-align: middle;" colspan="2">
                <p>&#160;</p>
            </td>
        </tr>
        <tr style="background-color: rgb(204,238,255)">
            <td style="vertical-align: top">
                <p><a href="ex991.htm">99.1</a></p>
            </td>
            <td style="vertical-align: bottom">&#160;</td>
            <td style="vertical-align: top">
                <p><a href="ex991.htm">Acquisition Agreement</a></p>
            </td>
        </tr>
    </table>
</body>

</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>ex991.htm
<DESCRIPTION>ACQUISITION AGREEMENT
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: right; margin: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Exhibit 99.1</B></FONT></P>

<P STYLE="margin: 0; text-align: right"><FONT STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="margin: 0; text-align: right"><FONT STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="margin: 0; text-align: right"><FONT STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="margin: 0; text-align: right"><FONT STYLE="font: 8pt Arial, Helvetica, Sans-Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 6pt 0 12pt; text-align: justify">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 6pt 0 12pt; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><FONT STYLE="font-size: 12pt">ACQUISITION
AGREEMENT</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><FONT STYLE="font-size: 12pt">By and Among</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><FONT STYLE="font-size: 12pt">HIGH TIDE
INC.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><FONT STYLE="font-size: 12pt; font-weight: normal">and</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><FONT STYLE="font-size: 12pt">HIGH TIDE
USA, INC.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><FONT STYLE="font-size: 12pt; font-weight: normal">and</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><FONT STYLE="font-size: 12pt; text-transform: uppercase"><B>DS
Distribution Inc.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><FONT STYLE="font-size: 12pt; font-weight: normal">and</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><FONT STYLE="font-size: 12pt; text-transform: uppercase"><B>Gabriel
Aronovich (in his capacity as the shareholder representative)</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><FONT STYLE="font-size: 12pt; text-transform: uppercase">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><FONT STYLE="font-size: 12pt">and</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><FONT STYLE="font-size: 12pt; text-transform: uppercase">SHAREHOLDERS
OF DS DISTRIBUTION INC.</FONT></P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: center"><FONT STYLE="font-size: 12pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: center"><FONT STYLE="font-size: 12pt">Dated as
of July 20, 2021</FONT></P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: center; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: center; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: center; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: center; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: center; text-indent: 0.5in">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
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<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">&nbsp;</P>

<P STYLE="font: 16pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: center"><B>ACQUISITION AGREEMENT</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify; text-indent: 0.5in">This Acquisition Agreement
(this &ldquo;<B>Agreement</B>&rdquo;), is entered into as of July 20, 2021 (the &ldquo;<B>Execution Date</B>&rdquo;) by and among High
Tide Inc., an Alberta corporation (&ldquo;<B>High Tide</B>&rdquo;), High Tide USA, Inc., a Nevada Corporation, (&ldquo;<B>Acquisition
Sub</B>&rdquo;; collectively, High Tide and Acquisition Sub, are referred to herein as the &ldquo;<B>High Tide Parties</B>&rdquo;), DS
Distribution Inc., a Delaware corporation (&ldquo;<B>DSD</B>&rdquo;), each shareholder/member of DSD (individually as the &ldquo;<B>Shareholder</B>,&rdquo;
collectively as the &ldquo;<B>Shareholders</B>&rdquo;) and Gabriel Aronovich, as the &ldquo;<B>Shareholder Representative</B>&rdquo;.
Capitalized terms used herein (including in the immediately preceding sentence) and not otherwise defined herein shall have the meanings
set forth in Section 8.01 hereof.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 6pt 0 12pt; text-align: center">RECITALS</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0in"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><B>WHEREAS</B>, the parties
intend for High Tide through its wholly-owned subsidiary Acquisition Sub to acquire equity interests amounting to 100% of the issued and
outstanding equity interests of DSD, which are held by the Shareholders (the &ldquo;<B>DSD Shares</B>&rdquo;) on the terms and subject
to the conditions set forth in this Agreement;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><B>WHEREAS</B>, the parties
intend for the transactions described herein to qualify as a &ldquo;reorganization&rdquo; as described in Section 368(a)(1)(B) of the
Code;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><B>WHEREAS</B>, in furtherance
of such acquisition of DSD Shares by High Tide, and on the terms and subject to the conditions set forth in this Agreement and in accordance
with the laws of the State of Nevada (the &ldquo;<B>NRS</B>&rdquo;), the DSD Shares shall be acquired by Acquisition Sub (the &ldquo;<B>Acquisition</B>&rdquo;)
in exchange for the Acquisition Consideration as defined in Section 2.01 herein;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><B>WHEREAS</B>, the Board
of Directors of DSD (the &ldquo;<B>DSD Board</B>&rdquo;) has unanimously: (a) determined that it is in the best interests of DSD and the
Shareholders, and declared it advisable, to enter into this Agreement with the High Tide Parties; (b) approved the execution, delivery,
and performance of this Agreement and the consummation of the transactions contemplated hereby, including the Acquisition; and (c) resolved,
subject to the terms and conditions set forth in this Agreement, to recommend adoption and execution of this Agreement by the Shareholders;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><B>WHEREAS</B>, DSD is
owned 100% by the Shareholders, who have appointed the Shareholder Representative to act on behalf of the Shareholders as more fully set
forth herein;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><B>WHEREAS</B>, the Board
of Directors of High Tide (the &ldquo;<B>High Tide Board</B>&rdquo;) has unanimously: (a) determined that it is in the best interests
of High Tide and its respective stockholders, as applicable, and declared it advisable, to enter into this Agreement; and (b) approved
the execution, delivery, and performance of this Agreement and the consummation of the transactions contemplated hereby, including the
Acquisition; and</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><B>WHEREAS</B>, the parties
desire to make certain representations, warranties, covenants, and agreements in connection with the Acquisition and the other transactions
contemplated by this Agreement and also to prescribe certain terms and conditions to the Acquisition.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><B>NOW, THEREFORE</B>,
in consideration of the foregoing and of the representations, warranties, covenants, and agreements contained in this Agreement, the parties,
intending to be legally bound, agree as follows:</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center; text-indent: 0in">Article
I<BR>
The Acquisition</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
1.01</B>&nbsp;&nbsp;&nbsp;&nbsp;<B>The Acquisition</B><FONT STYLE="color: black">. On the terms and subject to the conditions set forth
in this Agreement, and in accordance with the NRS, at the Closing Date: (i) Acquisition Sub shall acquire the DSD Shares for the Acquisition
Consideration and under the terms and conditions set forth herein; and (ii) DSD will continue its corporate existence under the laws
of the State of Delaware and shall, as a result of the Acquisition,become a 100% owned Subsidiary of High Tide USA, Inc.. </FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
1.02&nbsp;&nbsp;&nbsp;&nbsp;Closing<FONT STYLE="color: black">. </FONT></B><FONT STYLE="color: black">Upon the terms and subject to the conditions set forth
herein, the closing of the Acquisition will take place at 10 a.m., New York time, as soon as practicable (and, in any event, within
three Business Days but in no event later than July 31, 2021 (the &ldquo;Closing Date&rdquo;)) after the satisfaction of all
conditions to the Acquisition set forth in Article II and Article VI (other than those conditions which by their nature are to be
satisfied at the Closing, but subject to the satisfaction or waiver thereof), including the Shareholders transferring the DSD Shares
to Acquisition Sub and High Tide transferring the Acquisition Consideration to the Shareholders in the respective amount as set
forth in Annex A, at which time, the Shareholders will have no further rights to the DSD Shares (the &ldquo;<B>Closing</B>&rdquo;),
unless this Agreement has been terminated pursuant to its terms or unless another time or date is agreed to in writing by the
parties hereto. The Closing shall take place at the offices of Sichenzia Ross Ference LLC (&ldquo;<B>High Tide&rsquo;s
Counsel</B>&rdquo;), 1185 Avenue of Americas, New York, New York 10036, or remotely by exchange of documents and signatures (or
their electronic counterparts), unless another place is agreed to in writing by the parties hereto. .</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
1.03&nbsp;&nbsp;&nbsp;&nbsp;&#9;</B></FONT><B>Effects of the Acquisition of the DSD Shares. </B>The Acquisition shall have the effects set forth in this Agreement
and in the applicable provisions of the NRS. Without limiting the generality of the foregoing, and subject thereto from and after the
Closing Date, the effects of the Acquisition shall be that Acquisition Sub shall become the owner of 100% of the capital stock of DSD
and shall have the power to direct the management and business policies of DSD. All property, rights, privileges, immunities, franchises,
licenses, and authority of DSD shall remain with DSD, and all debts, liabilities, obligations, restrictions, and duties of DSD shall remain
the debts, liabilities, obligations, restrictions, and duties of DSD.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
1.04&nbsp;&nbsp;&nbsp;&nbsp;Managers and Officers<FONT STYLE="color: black">. </FONT></B><FONT STYLE="color: black">DSD managers and officers, in each case, in
office immediately prior to the Closing Date. Raj Grover shall become Chief Executive Officer and President of DSD and Rahim Kanji
shall become the CFO, Treasurer and Secretary of DSD. The size of the Board of Directors of DSD shall be set at three (3), and the
Shareholder Representative, Mr. Grover and Mr. Kanji shall be elected as directors at the Closing.</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center; text-indent: 0in">Article
II<BR>
Effect of the Acquisition on Capital Stock; Exchange of certificates</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
2.01&#9;</B></FONT><B>&nbsp;Effect of the Acquisition of the DSD Shares.</B> At the Closing the following shall occur:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exchange
of DSD Shares. Shareholders shall exchange 100% of their shares in DSD Common Stock currently issued and outstanding immediately prior
to the Closing Date (the &ldquo;<B>DSD Common Stock</B>&rdquo;) into that number of shares of High Tide Common Stock valued at US$3,850,000
calculated on the basis of a deemed price per High Tide Share equal to the 10-day VWAP of the High Tide shares on the TSXV ending on the
day prior to Closing Date and based on the CAD/USD exchange rate posted by the Bank of Canada as at such date ( the &ldquo;<B>Acquisition
Consideration</B>&rdquo;). Once the Closing occurs, the Shareholders shall have no further right to the DSD Shares which shall be owned
by Acquisition Sub and shall only have a right to the Acquisition Consideration.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
2.02&#9;</B></FONT><B>&nbsp;&nbsp;Closing&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Closing</U>.
The Shareholders shall present certificates (or other form of ownership) representing the DSD Shares and any other required documentation
transferring the DSD Shares to Acquisition Sub, and High Tide shall transfer the Acquisition Consideration to each Shareholder in the
respective amount as set forth in Annex A.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Escrow
Agent</U>; Escrowed Shares. Prior to the Closing Date, High Tide and the Shareholders shall appoint Sichenzia Ross Ference LLP as the
Escrow Agent (the &ldquo;<B>Escrow Agent</B>&rdquo;) to act as the agent for the purpose of holding an amount of shares of High Tide Common
Stock having a value of US$962,500 which is equal to 25% of the Acquisition Consideration, in the respective amounts per Shareholder as
set forth in Annex A (the &ldquo;<B>Escrowed Shares</B>&rdquo;) and to release the Escrowed Shares in accordance with the terms hereof
and of the Escrow Agreement attached, substantially in the from attached hereto as Exhibit B. At or promptly following the Closing Date,
High Tide shall deposit with the Escrow Agent certificates representing the Escrowed Shares. Stock Certificates (or book entry issuance)
for the balance of the Acquisition Consideration shall be delivered to the Shareholders at the Closing. The Escrowed Shares are being
held to cover any indemnification claims as set forth in Section 8.03(c) and certain obligations of the Shareholder Representative under
employment agreement to be entered into with the Shareholder Representative, substantially in the form attached hereto as Exhibit C (the
&ldquo;<B>Employment Agreement</B>&rdquo;).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Full
Satisfaction</U>. All Acquisition Consideration paid upon the surrender of the DSD Shares in accordance with the terms hereof shall be
deemed to have been paid in full satisfaction of all rights pertaining to the DSD Shares.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Distributions
with Respect to High Tide Shares</U>. All shares of High Tide Common Stock to be issued pursuant to the Acquisition, including any Escrowed
Shares, shall be deemed issued and outstanding as of the Closing Date and whenever a dividend or other distribution is declared by High
Tide in respect of the High Tide Common Stock, the record date for which is after the Closing Date, that declaration shall include dividends
or other distributions in respect of all shares issuable pursuant to this Agreement..</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center; text-indent: 0in">Article
III<BR>
Representations and Warranties of DSD</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">Except as set forth in
the correspondingly numbered Section of DSD Disclosure Letter that relates to such Section or in another Section of DSD Disclosure Letter
to the extent that it is reasonably apparent on the face of such disclosure that such disclosure is applicable to such Section, DSD hereby
represents and warrants to High Tide as follows:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
3.01&#9;</B></FONT><B>&nbsp;&nbsp;Organization; Standing and Power; Charter Documents; Subsidiaries.&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Organization;
Standing and Power</U>. DSD is a corporation duly organized, validly existing, and in good standing (to the extent that the concept of
&ldquo;good standing&rdquo; is applicable in the case of any jurisdiction outside the United States) under the Laws of its jurisdiction
of organization, and has the requisite corporate power and authority to own, lease, and operate its assets and to carry on its business
as now conducted. DSD is duly qualified or licensed to do business as a foreign corporation, company, or other legal entity and is in
good standing (to the extent that the concept of &ldquo;good standing&rdquo; is applicable in the case of any jurisdiction outside the
United States) in each jurisdiction where the character of the assets and properties owned, leased, or operated by it or the nature of
its business makes such qualification or license necessary, except where the failure to be so qualified or licensed or to be in good standing,
would not reasonably be expected to have, individually or in the aggregate, a DSD Material Adverse Effect.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Charter
Documents</U>. The copies of the Certificate of Incorporation, as amended, and the Bylaws of DSD in the form provided to High Tide are
true, correct, and complete copies of such documents as in effect as of the date of this Agreement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Subsidiaries</B>.
DSD has no Subsidiaries.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
3.02&#9;</B></FONT><B>&nbsp;&nbsp;Capital Structure.&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Capital
Stock</U>. The equity interests of DSD consist of a single class of equity; all of which is issued and outstanding; none of which is held
by DSD in its treasury; and all of which are beneficially owned by the Shareholders in the amounts set forth on Annex A hereto. All of
the outstanding shares of capital stock of DSD are duly authorized, validly issued, fully paid, and non-assessable, and not subject to
any pre-emptive rights.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Stock
Awards</U>.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;DSD
does not have any equity incentive plans or any outstanding stock options or other stock awards.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1.5in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As
of the date hereof, there are no outstanding: (A) securities of DSD convertible into or exchangeable for Voting Debt or shares of capital
stock of DSD; (B) options, warrants, or other agreements or commitments to acquire from DSD, or obligations of DSD to issue, any Voting
Debt or shares of capital stock of (or securities convertible into or exchangeable for shares of capital stock of) DSD; or (C) restricted
shares, restricted stock units, stock appreciation rights, performance shares, profit participation rights, contingent value rights, &ldquo;phantom&rdquo;
stock, or similar securities or rights that are derivative of, or provide economic benefits based, directly or indirectly, on the value
or price of, any shares of capital stock of DSD, in each case that have been issued by DSD (the items in clauses (A), (B), and (C), together
with the capital stock of DSD, being referred to collectively as &ldquo;<B>DSD Securities</B>&rdquo;). All outstanding shares of DSD Common
Stock have been issued or granted, as applicable, in compliance in all material respects with all applicable securities Laws.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;There
are no outstanding Contracts requiring DSD to repurchase, redeem, or otherwise acquire any DSD Securities. DSD is not a party to any voting
agreement with respect to any DSD Securities.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Voting
Debt. No bonds, debentures, notes, or other indebtedness issued by DSD: (i) having the right to vote on any matters on which the Shareholders
may vote (or which is convertible into, or exchangeable for, securities having such right); or (ii) the value of which is directly based
upon or derived from the capital stock, voting securities, or other ownership interests of DSD, are issued or outstanding (collectively,
&ldquo;<B>Voting Debt</B>&rdquo;).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
3.03&#9;&nbsp;</B></FONT><B>Authority; Non-Contravention; Governmental Consents; Board Approval; Anti-Takeover Statutes.&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Authority</U>.
DSD has all requisite corporate power and authority to enter into and to perform its obligations under this Agreement and, subject to,
in the case of the consummation of the Acquisition, adoption of this Agreement by the unanimous affirmative vote or consent of the Shareholders
(the &ldquo;<B>Requisite DSD Approval</B>&rdquo;), to consummate the transactions contemplated by this Agreement. The execution and delivery
of this Agreement by DSD and the consummation by DSD of the transactions contemplated hereby have been duly authorized by all necessary
corporate action on the part of DSD and no other corporate proceedings on the part of DSD are necessary to authorize the execution and
delivery of this Agreement or to consummate the Acquisition and the other transactions contemplated hereby. The Requisite DSD Approval
is the only vote or consent of the holders of any class or series of DSD&rsquo;s capital stock necessary to approve and adopt this Agreement,
approve the Acquisition, and consummate the Acquisition and the other transactions contemplated hereby. This Agreement has been duly executed
and delivered by DSD and, assuming due execution and delivery by High Tide and Acquisition Sub constitutes the legal, valid, and binding
obligation of DSD, enforceable against DSD in accordance with its terms, except as such enforceability may be limited by bankruptcy, insolvency,
moratorium, and other similar Laws affecting creditors&rsquo; rights generally and by general principles of equity.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Non-Contravention</U>.
Except as disclosed in Schedule 3.03(b) of DSD Disclosure Letter, the execution, delivery, and performance of this Agreement by DSD, and
the consummation by DSD of the transactions contemplated by this Agreement, including the Acquisition, do not and will not: (i) subject
to obtaining the Requisite DSD Approval, contravene or conflict with, or result in any violation or breach of, the Charter Documents of
DSD; (ii) assuming that all Consents contemplated by Section 3.03 (c) have been obtained or made and, in the case of the consummation
of the Acquisition, obtaining the Requisite DSD Approval, conflict with or violate any Law applicable to DSD, or any of their respective
properties or assets; (iii) result in any breach of or constitute a default (or an event that with notice or lapse of time or both would
become a default) under, result in DSD&rsquo;s loss of any benefit or the imposition of any additional payment or other liability under,
or alter the rights or obligations of any third party under, or give to any third party any rights of termination, amendment, acceleration,
or cancellation, or require any Consent under, any Contract to which DSD is a party or otherwise bound as of the date hereof; or (iv)
result in the creation of a Lien (other than Permitted Liens) on any of the properties or assets of DSD, except, in the case of each of
clauses (ii), (iii), and (iv), for any conflicts, violations, breaches, defaults, loss of benefits, additional payments or other liabilities,
alterations, terminations, amendments, accelerations, cancellations, or Liens that, or where the failure to obtain any Consents, in each
case, would not reasonably be expected to have, individually or in the aggregate, a DSD Material Adverse Effect.</P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Governmental
Consents</U>. Except as disclosed in Schedule 3.03(c) of DSD Disclosure Letter, no consent, approval, order, or authorization of, or registration,
declaration, or filing with, or notice to (any of the foregoing being a &ldquo;<B>Consent</B>&rdquo;), any supranational, national, state,
municipal, local, or foreign government, any instrumentality, subdivision, court, administrative agency or commission, or other governmental
authority, or any quasi-governmental or private body exercising any regulatory or other governmental or quasi-governmental authority (a
&ldquo;<B>Governmental Entity</B>&rdquo;) is required to be obtained or made by DSD in connection with the execution, delivery, and performance
by DSD of this Agreement or the consummation by DSD of the Acquisition and other transactions contemplated hereby, except for such other
Consents which if not obtained or made would not reasonably be expected to have, individually or in the aggregate, a DSD Material Adverse
Effect.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Board
Approval by the DSD Board, by resolution and, not subsequently rescinded or modified in any way, has: (i) determined that this Agreement
and the transactions contemplated hereby, including the Acquisition, upon the terms and subject to the conditions set forth herein, are
fair to, and in the best interests of, DSD and Shareholders; (ii) approved and declared advisable this Agreement, including the execution,
delivery, and performance thereof, and the consummation of the transactions contemplated by this Agreement, including the Acquisition,
upon the terms and subject to the conditions set forth herein; and (iii) the Shareholders have voted in favor of adoption of this Agreement
in accordance with Delaware Law (collectively, the &ldquo;<B>DSD Board/Shareholders Approval</B>&rdquo;).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Anti-Takeover
Statutes</U>. No &ldquo;fair price,&rdquo; &ldquo;moratorium,&rdquo; &ldquo;control share acquisition,&rdquo; &ldquo;supermajority,&rdquo;
&ldquo;affiliate transactions,&rdquo; &ldquo;business combination,&rdquo; or other similar anti-takeover statute or regulation enacted
under any federal, state, local, or foreign laws applicable to DSD is applicable to this Agreement, the Acquisition, or any of the other
transactions contemplated by this Agreement. DSD Board has taken all actions so that no restrictions will apply to the execution, delivery,
or performance of this Agreement and the consummation of the Acquisition and the other transactions contemplated by this Agreement.</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-transform: uppercase; text-align: left; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
3.04&#9;</B></FONT><B>&nbsp;&nbsp;Financial Statements; Off-Balance Sheet Arrangements.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Financial
Statements</U>. DSD has provided High Tide with Internally prepared financial statements for the year ended December 31, 2020 and will
prior to closing provide High Tide with internally prepared financial statements for the five month period ended May 31, 2021. Each of
the financial statements (including, in each case, any notes and schedules thereto): (i) was prepared in accordance with United States
generally accepted accounting principles (&ldquo;<B>GAAP</B>&rdquo;) applied on a consistent basis throughout the periods involved (except
as may be indicated in the notes thereto and, in the case of unaudited financial statements, as applicable for unaudited financial statements);
and(ii) fairly presented in all material respects the consolidated financial position and the results of operations, changes in stockholder&rsquo;s
equity, and cash flows of DSD as of the respective dates of and for the periods referred to in such financial statements, subject, in
the case of unaudited interim financial statements, to normal and year-end audit adjustments as permitted by GAAP (but only if the effect
of such adjustments would not, individually or in the aggregate, be material).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Off-Balance
Sheet Arrangements</U>. Except as disclosed in Schedule 3.04(b) of the DSD Disclosure Letter, DSD is not a party to, or has any commitment
to become a party to: (i) any joint venture, off-balance sheet partnership, or any similar Contract or arrangement (including any Contract
or arrangement relating to any transaction or relationship between or among DSD or any of its Subsidiaries, on the one hand, and any other
Person, including any structured finance, special purpose, or limited purpose Person, on the other hand); or (ii) any &ldquo;off-balance
sheet arrangements&rdquo; (as defined in Item 303(a) of Regulation S-K under the Exchange Act).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Undisclosed
Liabilities</U>. Except as disclosed in Schedule 3.04(c) of DSD Disclosure Letter, DSD does not have any Liabilities other than Liabilities
that: (i) are reflected or reserved against in DSD balance sheet (including in the notes thereto); (ii) were incurred since the date of
DSD balance sheet in the ordinary course of business consistent with past practice; (iii) are incurred in connection with the transactions
contemplated by this Agreement; or (iv) would not reasonably be expected to have, individually or in the aggregate, a DSD Material Adverse
Effect.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial
Condition. <U>DSD</U> currently has $100,000 in the bank and approximately $220,000 in inventory on hand, and owes $26,000 for March 2021
to April 2021 inventory.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
3.05&nbsp;&nbsp;Absence of Certain Changes or Events<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> Since the date of DSD balance
sheet, except in connection with the execution and delivery of this Agreement and the consummation of the transactions contemplated
hereby, the business of DSD has been conducted in the ordinary course of business consistent with past practice and there has not
been or occurred:</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;any
DSD Material Adverse Effect or any event, condition, change, or effect that could reasonably be expected to have, individually or in the
aggregate, a DSD Material Adverse Effect; or</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;any
event, condition, action, or effect that, if taken during the period from the date of this Agreement through the Closing Date, would constitute
a breach of Section 5.01.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
3.06&nbsp;&nbsp;&#9;</B></FONT><B>Taxes.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Tax
Returns and Payment of Taxes</U>. DSD has duly and timely filed or caused to be filed (taking into account any valid extensions) all material
Tax Returns required to be filed by them. Such Tax Returns are true, complete, and correct in all material respects. DSD is not currently
the beneficiary of any extension of time within which to file any Tax Return other than extensions of time to file Tax Returns obtained
in the ordinary course of business consistent with past practice. All material Taxes due and owing by DSD (whether or not shown on any
Tax Return) have been timely paid or, where payment is not yet due, DSD has made an adequate provision for such Taxes in DSD&rsquo;s financial
statements (in accordance with GAAP). DSD&rsquo;s most recent financial statements reflect an adequate reserve (in accordance with GAAP)
for all material Taxes payable by DSD through the date of such financial statements. DSD has not incurred any material Liability for Taxes
since the date of DSD&rsquo;s most recent financial statements outside of the ordinary course of business or otherwise inconsistent with
past practice.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Availability
of Tax Returns</U>. DSD has made available to High Tide complete and accurate copies of all federal, state, local, and foreign income,
franchise, and other material Tax Returns filed by or on behalf of DSD for any Tax period ending after December 31, 2018</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Withholding</U>.
DSD has withheld and timely paid each material Tax required to have been withheld and paid in connection with amounts paid or owing to
any DSD Employee, creditor, customer, stockholder, or other party (including, without limitation, withholding of Taxes pursuant to Sections
1441 and 1442 of the Code or similar provisions under any state, local, and foreign Laws), and materially complied with all information
reporting and backup withholding provisions of applicable Law.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Liens</U>.
There are no Liens for material Taxes upon the assets of DSD other than for current Taxes not yet due and payable or for Taxes that are
being contested in good faith by appropriate proceedings and for which adequate reserves in accordance with GAAP has been made in DSD&rsquo;s
most recent financial statements.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Tax
Deficiencies and Audits</U>. No deficiency for any material amount of Taxes which has been proposed, asserted, or assessed in writing
by any taxing authority against DSD remains unpaid. There are no waivers or extensions of any statute of limitations currently in effect
with respect to Taxes of DSD. There are no audits, suits, proceedings, investigations, claims, examinations, or other administrative or
judicial proceedings ongoing or pending with respect to any material Taxes of DSD.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Tax
Jurisdictions</U>. No claim has ever been made in writing by any taxing authority in a jurisdiction where DSD does not file Tax Returns
that DSD is or may be subject to Tax in that jurisdiction.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Tax
Rulings</U>. Neither DSD has requested or is the subject of or bound by any private letter ruling, technical advice memorandum, or similar
ruling or memorandum with any taxing authority with respect to any material Taxes, nor is any such request outstanding.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(h)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Consolidated
Groups, Transferee Liability, and Tax Agreements.</U> DSD has not: (i) been a member of a group filing Tax Returns on a consolidated,
combined, unitary, or similar basis; (ii) incurred any material liability for Taxes of any Person (other than DSD) under Treasury Regulation
Section 1.1502-6 (or any comparable provision of local, state, or foreign Law), as a transferee or successor, by Contract, or otherwise;
or (iii) is a party to, bound by or has any material liability under any Tax sharing, allocation, or indemnification agreement or arrangement
(other than customary Tax indemnifications contained in credit or other commercial agreements the primary purpose of which agreements
does not relate to Taxes).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Change
in Accounting Method</U>. DSD has not agreed to make, nor is it required to make, any material adjustment under Section 481(a) of the
Code or any comparable provision of state, local, or foreign Tax Laws by reason of a change in accounting method for a Pre-Closing Tax
Period.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(j)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Post-Closing
Tax Items</U>. DSD will not be required to include any material item of income in, or exclude any material item of deduction from, taxable
income for any taxable period (or portion thereof) ending after the Closing Date as a result of any: (i) &ldquo;closing agreement&rdquo;
as described in Section 7121 of the Code (or any corresponding or similar provision of state, local or foreign income Tax Law) executed
on or prior to the Closing Date; (ii) installment sale or open transaction disposition made on or prior to the Closing Date; (iii) prepaid
amount received on or prior to the Closing Date; (iv) any income under Section 965(a) of the Code, including as a result of any election
under Section 965(h) of the Code with respect thereto; or (v) election under Section 108(i) of the Code.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(k)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Section
355</U>. During the past 5 years, DSD has not been a &ldquo;distributing corporation&rdquo; or a &ldquo;controlled corporation&rdquo;
in connection with a distribution described in Section 355 of the Code.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(l)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Reportable
Transactions</U>. DSD has not been a party to, or a material advisor with respect to, a &ldquo;reportable transaction&rdquo; within the
meaning of Section 6707A(c)(1) of the Code and Treasury Regulations Section 1.6011-4(b).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(m)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Limitations</U>.
Notwithstanding any other provision of this Agreement, DSD has not made and shall not be construed to have made any representation or
warranty with respect to the existence, amount, expiration date, limitations on or availability of any net operating loss, capital loss,
Tax basis, Tax credit carryover or other Tax attribute (including methods of accounting) of DSD, except that it has provided High Tide
with its past filed tax returns. No representation in this Section 3.06 other than those set forth in clauses (i), (j), (k), or (l) otherwise
relate to Taxes payable in any taxable period beginning after the Closing Date (or portion of a Straddle Period beginning after the Closing
Date).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
3.07&#9;</B></FONT><B>&nbsp;&nbsp;Intellectual Property.&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0in"><B>&nbsp;</B></P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Scheduled
DSD-Owned IP</U>. Section 3.07(a) of DSD Disclosure Letter contains a true and complete list, as of the date hereof, of all: (i) DSD-Owned
IP that is the subject of any issuance, registration, certificate, application, or other filing by, to or with any Governmental Entity
or authorized private registrar, including patents, patent applications, trademark registrations and pending applications for registration,
copyright registrations and pending applications for registration, and internet domain name registrations; and (ii) material unregistered
DSD-Owned IP.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Right
to Use; Title</U>. DSD is the sole and exclusive legal and beneficial owner of all right, title, and interest in and to DSD-Owned IP,
and, to DSD&rsquo;s Knowledge, has the valid and enforceable right to use all other Intellectual Property used in or necessary for the
conduct of the business of DSD as currently conducted and as proposed to be conducted (&ldquo;<B>DSD IP</B>&rdquo;), in each case, free
and clear of all Liens other than Permitted Liens, except as would not reasonably be expected to have, individually or in the aggregate,
a DSD Material Adverse Effect.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Validity
and Enforceability</U>. DSD&rsquo;s rights, to DSD&rsquo;s Knowledge, in DSD-Owned IP are valid, subsisting, and enforceable, except as
would not reasonably be expected to have, individually or in the aggregate, a DSD Material Adverse Effect. DSD has taken reasonable steps
to maintain DSD IP and to protect and preserve the confidentiality of all trade secrets included in DSD IP, except where the failure to
take such actions would not reasonably be expected to have, individually or in the aggregate, a DSD Material Adverse Effect.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Non-Infringement</U>.
Except as would not be reasonably be expected to have, individually or in the aggregate, a DSD Material Adverse Effect: (i) to DSD&rsquo;s
Knowledge, the conduct of the businesses of DSD has not infringed, misappropriated, or otherwise violated, and is not infringing, misappropriating,
or otherwise violating, any Intellectual Property of any other Person; and (ii) to the Knowledge of DSD, no third party is infringing
upon, violating, or misappropriating any DSD IP.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>IP
Legal Actions and Orders</U>. There are no Legal Actions pending or, to the Knowledge of DSD, threatened: (i) alleging any infringement,
misappropriation, or violation by DSD of the Intellectual Property of any Person; or (ii) challenging the validity, enforceability, or
ownership of any DSD-Owned IP or DSD&rsquo;s rights with respect to any DSD IP, in each case except for such Legal Actions that would
not reasonably be expected to have, individually or in the aggregate, a DSD Material Adverse Effect. DSD is not subject to any outstanding
Order that restricts or impairs the use of any DSD-Owned IP, except where compliance with such Order would not reasonably be expected
to have, individually or in the aggregate, a DSD Material Adverse Effect.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Privacy
and Data Security</U>. DSD has complied in all material respects with all applicable Laws and all internal or publicly posted policies,
notices, and statements concerning the collection, use, processing, storage, transfer, and security of personal information in the conduct
of DSD&rsquo;s businesses, in each case except as would not reasonably be expected to have, individually or in the aggregate, a DSD Material
Adverse Effect. In the past twelve (12) months, DSD has not: (i) to DSD&rsquo;s knowledge experienced any actual, alleged, or suspected
data breach or other security incident involving personal information in their possession or control; or (ii) been subject to or received
any notice of any audit, investigation, complaint, or other Legal Action by any Governmental Entity or other Person concerning DSD&rsquo;s
collection, use, processing, storage, transfer, or protection of personal information or actual, alleged, or suspected violation of any
applicable Law concerning privacy, data security, or data breach notification, and to DSD&rsquo;s Knowledge, there are no facts or circumstances
that could reasonably be expected to give rise to any such Legal Action, in each case except as would not reasonably be expected to have,
individually or in the aggregate, a DSD Material Adverse Effect.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
3.08&#9;</B></FONT><B>&nbsp;&nbsp;Compliance; Permits.&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Compliance</U>.
DSD is and, since January 1, 2019, has been in material compliance with all Laws or Orders applicable to DSD or by which DSD or any of
it businesses or properties is bound. Since January 1, 2019, no Governmental Entity, including, but not limited to the U.S. food drug
administration (&ldquo;FDA&rdquo;) or the Drug Enforcement Agency (&ldquo;DEA&rdquo;) has issued any notice or notification stating that
DSD is not in compliance with any Law in any material respect.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Permits</U>.
DSD holds and, to the extent necessary to operate their respective businesses as such businesses are being operated as of the date hereof,
all permits, licenses, registrations, variances, clearances, consents, commissions, franchises, exemptions, Orders, authorizations, and
approvals from Governmental Entities (collectively, &ldquo;<B>Permits</B>&rdquo;), except for any Permits for which the failure to obtain
or hold would not reasonably be expected to have, individually or in the aggregate, a DSD Material Adverse Effect (the &ldquo;<B>Excluded
Permits</B>&rdquo;). Schedule 3.08(b) of DSD Disclosure Letter contains a complete and accurate list of the Permits (except any Excluded
Permits). No suspension, cancellation, non-renewal, or adverse modifications of any Permits of DSD is pending or, to the Knowledge of
DSD, threatened, except for any such suspension or cancellation which would not reasonably be expected to have, individually or in the
aggregate, a DSD Material Adverse Effect. DSD is and, since January 1, 2019, has been in compliance with the terms of all Permits, except
where the failure to be in such compliance would not reasonably be expected to have, individually or in the aggregate, a DSD Material
Adverse Effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
3.09&nbsp;&nbsp;Litigation<FONT STYLE="color: black">. </FONT></B><FONT STYLE="color: black">Except as disclosed in Schedule 3.09 of
the DSD Disclosure Letter, there is no Legal Action pending, or to the Knowledge of DSD, threatened against DSD or any of its properties
or assets or, to the Knowledge of DSD, any officer or manager of DSD in its capacities as such other than any such Legal Action that:
(a) does not involve an amount in controversy in excess of $100,000; and (b) does not seek material injunctive or other material non-monetary
relief. Notwithstanding the $100,000 threshold, all litigations which DSD is a party to and which would reasonably be expected to have
a DSD Material Adverse Effect, are disclosed in Schedule 3.09. None of DSD or any of their respective properties or assets is subject
to any order, writ, assessment, decision, injunction, decree, ruling, or judgment of a Governmental Entity or arbitrator, whether temporary,
preliminary, or permanent (&ldquo;<B>Order</B>&rdquo;), which would reasonably be expected to have, individually or in the aggregate,
a DSD Material Adverse Effect. To the Knowledge of DSD, there are no SEC inquiries or investigations, other governmental inquiries or
investigations, or internal investigations pending or, to the Knowledge of DSD, threatened, in each case regarding any accounting practices
of DSD or any malfeasance by any officer or manager of DSD. </FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
3.10 &nbsp;&nbsp;Brokers&rsquo; and Finders&rsquo; Fees<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> Other than as set forth
in Section 3.10 of the DSD Disclosure Letter , DSD has not incurred, nor will it incur, directly or indirectly, any other liability for
investment banker, brokerage, or finders&rsquo; fees or agents&rsquo; commissions, or any similar charges in connection with this Agreement
or any transaction contemplated by this Agreement, and any such investment banker, brokerage, or finders&rsquo; fees or agents&rsquo;
commissions, or any similar charges shall be a liability of the Shareholders to be paid from Acquisition Consideration or the DSD funds
and paid prior to or concurrently with the Closing and shall not be the responsibility of High Tide.</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
3.11&#9;</B></FONT><B>&nbsp;&nbsp;Employee Benefit Issues</B>.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Schedule</U>.
Section 3.12(a) of DSD Disclosure Letter contains a true and complete list, as of the date hereof, of each plan, program, policy, agreement,
collective bargaining agreement, or other arrangement providing for compensation, severance, deferred compensation, performance awards,
stock or stock-based awards, health, dental, retirement, life insurance, death, accidental death &amp; dismemberment, disability, fringe,
or wellness benefits, or other employee benefits or remuneration of any kind, including each employment, termination, severance, retention,
change in control, or consulting or independent contractor plan, program, arrangement, or agreement, in each case whether written or unwritten
or otherwise, funded or unfunded, insured or self-insured, including each &ldquo;employee benefit plan,&rdquo; within the meaning of Section
3(3) of ERISA, whether or not subject to ERISA, which is or has been sponsored, maintained, contributed to, or required to be contributed
to, by DSD for the benefit of any current or former employee, independent contractor, consultant, or manager of DSD (each, a &ldquo;<B>DSD
Employee</B>&rdquo;), or with respect to which DSD or any DSD ERISA Affiliate has or may have any Liability (collectively, the &ldquo;<B>DSD
Employee Plans</B>&rdquo;).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Documents</U>.
DSD has made available to High Tide correct and complete copies (or, if a plan or arrangement is not written, a written description) of
all DSD Employee Plans and amendments thereto, and, to the extent applicable: (i) all related trust agreements, funding arrangements,
insurance contracts, and service provider agreements now in effect or required in the future as a result of the transactions contemplated
by this Agreement or otherwise; (ii) the most recent determination letter received regarding the tax-qualified status of each DSD Employee
Plan; (iii) the most recent financial statements for each DSD Employee Plan; (iv) the Form 5500 Annual Returns/Reports and Schedules for
the most recent plan year for each DSD Employee Plan; (v) the current summary plan description and any related summary of material modifications
and, if applicable, summary of benefits and coverage, for each DSD Employee Plan; and (vi) all actuarial valuation reports related to
any DSD Employee Plans.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Employee
Plan Compliance</U>. (i) Each DSD Employee Plan has been established, administered, and maintained in all material respects in accordance
with its terms and in material compliance with applicable Laws, including but not limited to ERISA and the Code; (ii) all DSD Employee
Plans that are intended to be qualified under Section 401(a) of the Code are so qualified and have received timely determination letters
from the IRS and no such determination letter has been revoked nor, to the Knowledge of DSD, has any such revocation been threatened,
or with respect to a prototype plan, can rely on an opinion letter from the IRS to the prototype plan sponsor, to the effect that such
qualified retirement plan and the related trust are exempt from federal income taxes under Sections 401(a) and 501(a), respectively, of
the Code, and to the Knowledge of DSD no circumstance exists that is likely to result in the loss of such qualified status under Section
401(a) of the Code; (iii) DSD, where applicable, have timely made all contributions, benefits, premiums, and other payments required by
and due under the terms of each DSD Employee Plan and applicable Law and accounting principles, and all benefits accrued under any unfunded
DSD Employee Plan have been paid, accrued, or otherwise adequately reserved to the extent required by, and in accordance with GAAP; (iv)
except to the extent limited by applicable Law, each DSD Employee Plan can be amended, terminated, or otherwise discontinued after the
Closing Date in accordance with its terms, without material liability to High Tide or DSD (other than ordinary administration expenses
and in respect of accrued benefits thereunder); (v) there are no investigations, audits, inquiries, enforcement actions, or Legal Actions
pending or, to the Knowledge of DSD, threatened by the IRS, U.S. Department of Labor, Health and Human Services, Equal Employment Opportunity
Commission, or any similar Governmental Entity with respect to any DSD Employee Plan; (vi) there are no material Legal Actions pending,
or, to the Knowledge of DSD, threatened with respect to any DSD Employee Plan (in each case, other than routine claims for benefits);
(vii) to the Knowledge of DSD, neither DSD nor any of its DSD ERISA Affiliates has engaged in a transaction that could subject DSD or
any DSD ERISA Affiliate to a tax or penalty imposed by either Section 4975 of the Code or Section 502(i) of ERISA; and (viii) all non-US
DSD Employee Plans that are intended to be funded or book-reserved are funded or book-reserved, as appropriate, based on reasonable actuarial
assumptions.</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Plan
Liabilities</U>. Neither DSD nor any DSD ERISA Affiliate has: (i) incurred or reasonably expects to incur, either directly or indirectly,
any liability under Title I or Title IV of ERISA, or related provisions of the Code or foreign Law relating to any DSD Employee Plan and
nothing has occurred that could reasonably be expected to constitute grounds under Title IV of ERISA to terminate, or appoint a trustee
to administer, any DSD Employee Plan; (ii) except for payments of premiums to the Pension Benefit Guaranty Corporation (&ldquo;<B>PBGC</B>&rdquo;)
which have been timely paid in full, not incurred any liability to the PBGC in connection with any DSD Employee Plan covering any active,
retired, or former employees or managers of DSD or any DSD ERISA Affiliate, including, without limitation, any liability under Sections
4069 or 4212(c) of ERISA or any penalty imposed under Section 4071 of ERISA, or ceased operations at any facility, or withdrawn from any
such DSD Employee Plan in a manner that could subject it to liability under Sections 4062, 4063 or 4064 of ERISA; (iii) failed to satisfy
the health plan compliance requirements under the Affordable Care Act, including the employer mandate under Section 4980H of the Code
and related information reporting requirements; (iv) failed to comply with Sections 601 through 608 of ERISA and Section 4980B of the
Code, regarding the health plan continuation coverage requirements under COBRA; (v) failed to comply with the privacy, security, and breach
notification requirements under HIPAA; or (vi) incurred any withdrawal liability (including any contingent or secondary withdrawal liability)
within the meaning of Sections 4201 or 4204 of ERISA to any multiemployer plan and nothing has occurred that presents a material risk
of the occurrence of any withdrawal from or the partition, termination, reorganization, or insolvency of any such multiemployer plan which
could result in any liability of DSD or any DSD ERISA Affiliate to any such multiemployer plan. No complete or partial termination of
any DSD Employee Plan has occurred or is expected to occur.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Certain
DSD Employee Plans</U>. With respect to each DSD Employee Plan:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;no
such plan is a &ldquo;multiemployer plan&rdquo; within the meaning of Section 3(37) of ERISA or a &ldquo;multiple employer plan&rdquo;
within the meaning of Section 413(c) of the Code and neither DSD nor any of its DSD ERISA Affiliates has now or at any time within the
previous six years contributed to, sponsored, maintained, or had any liability or obligation in respect of any such multiemployer plan
or multiple employer plan;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;no
Legal Action has been initiated by the PBGC to terminate any such DSD Employee Plan or to appoint a trustee for any such DSD Employee
Plan;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;no
DSD Employee Plan is subject to the minimum funding standards of Section 302 of ERISA or Sections 412, 418(b), or 430 of the Code, and
none of the assets of DSD or any DSD ERISA Affiliate is, or may reasonably be expected to become, the subject of any lien arising under
Section 303 of ERISA or Sections 430 or 436 of the Code; and</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(iv)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;no
&ldquo;reportable event,&rdquo; as defined in Section 4043 of ERISA, has occurred, or is reasonably expected to occur, with respect to
any such DSD Employee Plan.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>No
Post-Employment Obligations</U>. No DSD Employee Plan provides post-termination or retiree health benefits to any person for any reason,
except as may be required by COBRA or other applicable Law, and neither DSD nor any DSD ERISA Affiliate has any Liability to provide post-termination
or retiree health benefits to any person or ever represented, promised, or contracted to any DSD Employee (either individually or to DSD
Employees as a group) or any other person that such DSD Employee(s) or other person would be provided with post-termination or retiree
health benefits, except to the extent required by COBRA or other applicable Law.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Potential
Governmental or Lawsuit Liability</U>. Other than routine claims for benefits: (i) there are no pending or, to the Knowledge of DSD, threatened
claims by or on behalf of any participant in any DSD Employee Plan, or otherwise involving any DSD Employee Plan or the assets of any
DSD Employee Plan; and (ii) no DSD Employee Plan is presently or has within the three years prior to the date hereof, been the subject
of an examination or audit by a Governmental Entity or is the subject of an application or filing under, or is a participant in, an amnesty,
voluntary compliance, self-correction, or similar program sponsored by any Governmental Entity.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(h)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Section
409A Compliance</U>. Each DSD Employee Plan that is subject to Section 409A of the Code has been operated in compliance with such section
and all applicable regulatory guidance (including, without limitation, proposed regulations, notices, rulings, and final regulations).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Health
Plan Compliance</U>. DSD complies in all material respects with the applicable requirements under ERISA and the Code, including COBRA,
HIPAA, and the Affordable Care Act, and other federal requirements for employer-sponsored health plans, and any corresponding requirements
under state statutes, with respect to each DSD Employee Plan that is a group health plan within the meaning of Section 733(a) of ERISA,
Section 5000(b)(1) of the Code, or such state statute.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(j)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Effect
of Transaction</U>. Neither the execution or delivery of this Agreement, the consummation of the Acquisition, nor any of the other transactions
contemplated by this Agreement will (either alone or in combination with any other event): (i) entitle any current or former manager,
employee, contractor, or consultant of DSD to severance pay or any other payment; (ii) accelerate the timing of payment, funding, or vesting,
or increase the amount of compensation due to any such individual; (iii) limit or restrict the right of DSD to merge, amend, or terminate
any DSD Employee Plan; or (iv) increase the amount payable or result in any other material obligation pursuant to any DSD Employee Plan.
No amount that could be received (whether in cash or property or the vesting of any property) as a result of the consummation of the transactions
contemplated by this Agreement by any employee, manager, or other service provider of DSD under any DSD Employee Plan or otherwise would
not be deductible by reason of Section 280G of the Code nor would be subject to an excise tax under Section 4999 of the Code.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(k)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Employment
Law Matters</U>. DSD: (i) is in compliance with all applicable Laws and agreements regarding hiring, employment, termination of employment,
plant closing and mass layoff, employment discrimination, harassment, retaliation, and reasonable accommodation, leaves of absence, terms
and conditions of employment, wages and hours of work, employee classification, employee health and safety, use of genetic information,
leasing and supply of temporary and contingent staff, engagement of independent contractors, including proper classification of same,
payroll taxes, and immigration with respect to DSD Employees and contingent workers; and (ii) is in compliance with all applicable Laws
relating to the relations between it and any labor organization, trade union, work council, or other body representing DSD Employees,
except, in the case of clauses (i) and (ii) immediately above, where the failure to be in compliance with the foregoing would not reasonably
be expected to have, individually or in the aggregate, a DSD Material Adverse Effect.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(l)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Labor</U>.
DSD is not party to, or subject to, any collective bargaining agreement or other agreement with any labor organization, work council,
or trade union with respect to any of its or their operations. No material work stoppage, slowdown, or labor strike against DSD with respect
to employees who are employed within the United States is pending, threatened, or has occurred in the last two years, and, to the Knowledge
of DSD, no material work stoppage, slowdown, or labor strike against DSD with respect to employees who are employed outside the United
States is pending, threatened, or has occurred in the last two years. None of DSD Employees is represented by a labor organization, work
council, or trade union and, to the Knowledge of DSD, there is no organizing activity, Legal Action, election petition, union card signing
or other union activity, or union corporate campaigns of or by any labor organization, trade union, or work council directed at DSD, or
any DSD Employees. There are no Legal Actions, government investigations, or labor grievances pending, or, to the Knowledge of DSD, threatened
relating to any employment related matter involving any DSD Employee or applicant, including, but not limited to, charges of unlawful
discrimination, retaliation or harassment, failure to provide reasonable accommodation, denial of a leave of absence, failure to provide
compensation or benefits, unfair labor practices, or other alleged violations of Law, except for any of the foregoing which would not
reasonably be expected to have, individually or in the aggregate, a DSD Material Adverse Effect.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
3.12&#9;</B></FONT><B>&nbsp;&nbsp;Real Property and Personal Property Matters.&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0in"><B>&nbsp;</B></P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Owned
Real Estate</U>. DSD does not own any Real Estate.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Leased
Real Estate</U>. Section 3.12(b) of DSD Disclosure Letter contains a true and complete list of all Leases (including all amendments, extensions,
renewals, guaranties, and other agreements with respect thereto) as of the date hereof for each such Leased Real Estate (including the
date and name of the parties to such Lease document). DSD has delivered to High Tide a true and complete copy of each such Lease. Except
as would not reasonably be expected to have, individually or in the aggregate, a DSD Material Adverse Effect or as set forth on Section
3.12(b) of DSD Disclosure Letter, with respect to each of the Leases: (i) to the Knowledge of DSD, such Lease is legal, valid, binding,
enforceable, and in full force and effect; (ii) DSD, and to the Knowledge of DSD, any other party to the Lease, is not in breach or default
under such Lease, and no event has occurred or circumstance exists which, with or without notice, lapse of time, or both, would constitute
a breach or default under such Lease; (iii) DSD&rsquo;s possession and quiet enjoyment of the Leased Real Estate under such Lease has
not been disturbed, and to the Knowledge of DSD, there are no disputes with respect to such Lease; and (iv) there are no Liens on the
estate created by such Lease other than Permitted Liens. DSD has not assigned, pledged, mortgaged, hypothecated, or otherwise transferred
any Lease or any interest therein nor has DSD, licensed, or otherwise granted any Person a right to use or occupy such Leased Real Estate
or any portion thereof.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Real
Estate Used in the Business</U>. The Leased Real Estate identified in Schedule 3.12(b) of DSD Disclosure Letter comprise all of the real
property used or intended to be used in, or otherwise related to, the business of DSD.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Personal
Property</U>. Except as would not reasonably be expected to have, individually or in the aggregate, a DSD Material Adverse Effect, DSD
is in possession of and have good and marketable title to, or valid leasehold interests in or valid rights under contract to use, the
machinery, equipment, furniture, fixtures, and other tangible personal property and assets owned, leased, or used by DSD, free and clear
of all Liens other than Permitted Liens.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
3.13 &nbsp;Environmental Matters<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> Except for such matters as would not reasonably
be expected to have, individually or in the aggregate, a DSD Material Adverse Effect:</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Compliance
with Environmental Laws</U>. DSD is, and has been, in compliance with all Environmental Laws, which compliance includes the possession,
maintenance of, compliance with, or application for, all Permits required under applicable Environmental Laws for the operation of the
business of DSD as currently conducted.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>No
Disposal, Release, or Discharge of Hazardous Substances</U>. DSD has not disposed of, released, or discharged any Hazardous Substances
on, at, under, in, or from any real property currently or, to the Knowledge of DSD, formerly owned, leased, or operated by it or at any
other location that is: (i) currently subject to any investigation, remediation, or monitoring; or (ii) reasonably likely to result in
liability to DSD, in either case of (i) or (ii) under any applicable Environmental Laws.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>No
Production or Exposure of Hazardous Substances</U>. DSD has not: (i) produced, processed, manufactured, generated, transported, treated,
handled, used, or stored any Hazardous Substances, except in compliance with Environmental Laws, at any Real Estate; or (ii) exposed any
employee or any third party to any Hazardous Substances under circumstances reasonably expected to give rise to any material Liability
or obligation under any Environmental Law.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>No
Legal Actions or Orders</U>. Except as disclosed in Schedule 3.13(d) of DSD Disclosure Letter, DSD has not received written notice of
and there is no Legal Action pending, or to the Knowledge of DSD, threatened against DSD, alleging any Liability or responsibility under
or non-compliance with any Environmental Law or seeking to impose any financial responsibility for any investigation, cleanup, removal,
containment, or any other remediation or compliance under any Environmental Law. DSD is not subject to any Order, settlement agreement,
or other written agreement by or with any Governmental Entity or third party imposing any material Liability or obligation with respect
to any of the foregoing.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>No
Assumption of Environmental Law Liabilities</U>. Except as disclosed in Schedule 3.13(e) of DSD Disclosure Letter, DSD has not expressly
assumed or retained any Liabilities under any applicable Environmental Laws of any other Person, including in any acquisition or divestiture
of any property or business.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
3.14&#9;</B></FONT><B>&nbsp;&nbsp;Material Contracts.&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Material
Contracts</U>. For purposes of this Agreement, &ldquo;<B>DSD Material Contract</B>&rdquo; shall mean the following to which DSD is a party
or any of the respective assets are bound (excluding any Leases):</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;any
&ldquo;material contract&rdquo; (as such term is defined in Item 601(b)(10) of Regulation S-K of the Securities Act);</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;any
employment or consulting Contract (in each case with respect to which DSD has continuing obligations as of the date hereof) with any current
or former (A) officer of DSD, (B) member of DSD Board, or (C) DSD Employee providing for an annual base salary or payment in excess of
$60,000;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;any
Contract providing for indemnification or any guaranty by DSD, in each case that is material to DSD, taken as a whole, other than (A)
any guaranty by DSD thereof of any of the obligations of (1) DSD, or (B) any Contract providing for indemnification of customers or other
Persons pursuant to Contracts entered into in the ordinary course of business;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(iv)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;any
Contract that purports to limit in any material respect the right of DSD (or, at any time after the consummation of the Acquisition, High
Tide or any of its Subsidiaries) (A) to engage in any line of business, (B) compete with any Person or solicit any client or customer,
or (C) operate in any geographical location;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(v)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;any
Contract relating to the disposition or acquisition, directly or indirectly (by Acquisition, sale of stock, sale of assets, or otherwise),
by DSD after the date of this Agreement of assets or capital stock or other equity interests of any Person, in each case with a fair market
value in excess of $100,000;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1.5in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(vi)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;any
Contract that grants any right of first refusal, right of first offer, or similar right with respect to any material assets, rights, or
properties of DSD;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(vii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;any
Contract that contains any provision that requires the purchase of all or a material portion of DSD&rsquo;s requirements for a given product
or service from a given third party, which product or service is material to DSD, taken as a whole;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(viii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;any
Contract that obligates DSD to conduct business on an exclusive or preferential basis or that contains a &ldquo;most favored nation&rdquo;
or similar covenant with any third party or upon consummation of the Acquisition will obligate High Tide to conduct business on an exclusive
or preferential basis or that contains a &ldquo;most favored nation&rdquo; or similar covenant with any third party;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(ix)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;any
partnership, joint venture, limited liability DSD agreement, or similar Contract relating to the formation, creation, operation, management,
or control of any material joint venture, partnership, or limited liability DSD;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(x)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;any
mortgages, indentures, guarantees, loans, or credit agreements, security agreements, or other Contracts, in each case relating to indebtedness
for borrowed money, whether as borrower or lender, in each case in excess of $100,000, other than accounts receivables and payables;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(xi)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;any
employee collective bargaining agreement or other Contract with any labor union;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(xii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;any
DSD IP Agreement;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(xiii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;any
other Contract under which DSD is obligated to make payment or incur costs in excess of $100,000 in any year and which is not otherwise
described in clauses (i)-(xii) above; or</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(xiv)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;any
Contract which is not otherwise described in clauses (i)-(xiii) above that is material to DSD, taken as a whole.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Schedule
of Material Contracts; Documents</U>. Schedule 3.14(b) of DSD Disclosure Letter sets forth a true and complete list as of the date hereof
of all DSD Material Contracts. DSD has made available to High Tide correct and complete copies of all DSD Material Contracts, including
any amendments thereto.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>No
Breach</U>. (i) To DSD&rsquo;s Knowledge, all DSD Material Contracts are legal, valid, and binding on DSD, enforceable against it in accordance
with its terms, and is in full force and effect; (ii) neither DSD, nor to the Knowledge of DSD, any third party has violated any material
provision of, or failed to perform any material obligation required under the provisions of, any DSD Material Contract; and (iii) neither
DSD nor, to the Knowledge of DSD, any third party is in material breach, or has received written notice of breach, of any DSD Material
Contract.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
3.15</B></FONT><B> <FONT STYLE="font-size: 12pt">&nbsp;Insurance<FONT STYLE="color: black">. </FONT></FONT></B><FONT STYLE="font-size: 12pt"><FONT STYLE="color: black">Except
as would not, individually or in the aggregate, reasonably be expected to have a DSD Material Adverse Effect, all insurance policies
of DSD are in full force and effect and provide insurance in such amounts and against such risks as DSD reasonably has determined to
be prudent, taking into account the industries in which DSD, and as is sufficient to comply with applicable Law. Except as would not,
individually or in the aggregate, reasonably be expected to have a DSD Material Adverse Effect, DSD is not in breach or default, and
DSD has not has taken any action or failed to take any action which, with notice or the lapse of time, would constitute such a breach
or default, or permit termination or modification of, any of such insurance policies. Except as would not, individually or in the aggregate,
reasonably be expected to have a DSD Material Adverse Effect and to the Knowledge of DSD: (i) no insurer of any such policy has been
declared insolvent or placed in receivership, conservatorship, or liquidation; and (ii) no notice of cancellation or termination, other
than pursuant to the expiration of a term in accordance with the terms thereof, has been received with respect to any such policy.</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
3.16 &nbsp;Anti-Corruption Matters<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> Since January 1, 2019, no member
of the DSD Board, nor any officer or, to the Knowledge of DSD, employee or agent of DSD has: (i) used any funds for unlawful contributions,
gifts, entertainment, or other unlawful payments relating to an act by any Governmental Entity; (ii) made any unlawful payment to any
foreign or domestic government official or employee or to any foreign or domestic political party or campaign or violated any provision
of the U.S. Foreign Corrupt Practices Act of 1977, as amended; or (iii) made any other unlawful payment under any applicable Law relating
to anti-corruption, bribery, or similar matters. Since January 1, 2019, DSD has not disclosed to any Governmental Entity that it violated
or may have violated any Law relating to anti-corruption, bribery, or similar matters. To the Knowledge of DSD, no Governmental Entity
is investigating, examining, or reviewing DSD&rsquo;s compliance with any applicable provisions of any Law relating to anti-corruption,
bribery, or similar matters.</FONT></FONT></P>

<P STYLE="font: 12pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>Section
3.17</B>. &#9;<U>Shareholder Representative</U>. The Shareholders shall have constituted and appointed Gabriel Aronovich, to serve as
the Shareholder Representative (the &quot;<B>Shareholder Representative</B>&quot;) for and on behalf of the Shareholders and DSD, to
give and receive notices and communications, to agree to, negotiate, enter into settlements and compromises of, and comply with orders
of courts with respect to such claims, to take all other actions on behalf of the Shareholders and DSD as is explicitly contemplated
by this Agreement following the Closing. No bond is required of the Shareholder Representative, and the Shareholder Representative does
not receive any compensation for his services from DSD or the Shareholders in connection with this Agreement. Notices or communications
to or from the Shareholder Representative shall constitute notice to or from each Shareholder and DSD unless stated in writing otherwise.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">Notwithstanding anything
to the contrary set forth in this Agreement, any decision, act, consent or instruction of the Shareholder Representative following the
Closing and the appointment of the Shareholder Representative by the Shareholders with respect to any matters contemplated hereby shall
be deemed to be the decision, act, consent or instruction of all of the Shareholders and shall be final, binding and conclusive upon each
of the Shareholders, and High Tide Parties may rely on each such decision, act, consent or instruction of the Shareholder Representative
as being the decision, act, consent or instruction of each of the Shareholders. High Tide Parties are hereby relieved from any liability
to any Person for any acts done by them in reliance upon, or in accordance with, any such decision, act, consent or instruction of the
Shareholder Representative.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center; text-indent: 0in">Article
IV<BR>
Representations and Warranties of High Tide and Acquisition Sub</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 12pt; text-align: justify; text-indent: 0.5in">Except: (a) as disclosed
in the High Tide Public Documents at least (5) five Business Days prior to the date hereof and as identified in the particular representation
that is reasonably apparent on the face of such disclosure to be applicable to the representation and warranty set forth herein (other
than any disclosures contained or referenced therein under the captions &ldquo;Risk Factors,&rdquo; &ldquo;Forward-Looking Statements,&rdquo;
&ldquo;Quantitative and Qualitative Disclosures About Market Risk,&rdquo; and any other disclosures contained or referenced therein of
information, factors, or risks that are predictive, cautionary, or forward-looking in nature); or (b) as set forth in the correspondingly
numbered Section of the High Tide Disclosure Letter that relates to such Section or in another Section of the High Tide Disclosure Letter
to the extent that it is reasonably apparent on the face of such disclosure that such disclosure is applicable to such Section; High Tide
and Acquisition Sub hereby jointly and severally represent and warrant to DSD as follows:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
4.01&#9;</B></FONT><B>&nbsp;&nbsp;Organization; Standing and Power; Charter Documents; Subsidiaries.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Organization;
Standing and Power.</U> Each of High Tide and its Subsidiaries is a corporation, limited liability company, or other legal entity duly
organized, validly existing, and in good standing (to the extent that the concept of &ldquo;good standing&rdquo; is applicable in the
case of any jurisdiction outside the United States) under the Laws of its jurisdiction of organization, and has the requisite corporate,
limited liability company, or other organizational, as applicable, power and authority to own, lease, and operate its assets and to carry
on its business as now conducted. Each of High Tide and its Subsidiaries is duly qualified or licensed to do business as a foreign corporation,
limited liability company, or other legal entity and is in good standing (to the extent that the concept of &ldquo;good standing&rdquo;
is applicable in the case of any jurisdiction outside the United States) in each jurisdiction where the character of the assets and properties
owned, leased, or operated by it or the nature of its business makes such qualification or license necessary, except where the failure
to be so qualified or licensed or to be in good standing, would not reasonably be expected to have, individually or in the aggregate,
a High Tide Material Adverse Effect.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Charter
Documents</U>. The copies of the Articles of Incorporation and By-Laws of High Tide Parties as most recently filed with the appropriate
authorities are true, correct, and complete copies of such documents as in effect as of the date of this Agreement. Neither High Tide
nor the Acquisition Sub is in violation of any of the provisions of its Charter Documents.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Subsidiaries</U>.
All of the outstanding shares of capital stock of, or other equity or voting interests in, each Subsidiary of High Tide have been validly
issued and are owned by High Tide, directly or indirectly, free of pre-emptive rights, are fully paid and non-assessable, and are free
and clear of all Liens, including any restriction on the right to vote, sell, or otherwise dispose of such capital stock or other equity
or voting interests, except for any Liens: (i) imposed by applicable securities Laws; or (ii) arising pursuant to the Charter Documents
of any non-wholly-owned Subsidiary of High Tide. Except for the capital stock of, or other equity or voting interests in, its Subsidiaries,
High Tide does not own, directly or indirectly, any capital stock of, or other equity or voting interests in, any Person.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
4.02&#9;&nbsp;&nbsp;</B></FONT><B>Capital Structure.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0in"><B>&nbsp;</B></P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Capital
Stock</U>. The authorized capital stock of High Tide consists of: (i) an unlimited number of shares of High Tide Common Stock. As of the
date of this Agreement: 50,994,515 shares of High Tide Common Stock were issued and outstanding. All of the outstanding shares of capital
stock of High Tide are, and all shares of capital stock of High Tide which may be issued as contemplated or permitted by this Agreement,
including the shares of High Tide Common Stock constituting the Stock Consideration, will be, when issued, duly authorized, validly issued,
fully paid, and non-assessable, and not subject to any pre-emptive rights. No Subsidiary of High Tide owns any shares of High Tide Common
Stock.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Stock
Awards</U>. Except for outstanding High Tide Options under the High Tide Stock Option Plan, outstanding RSUs under the High Tide RSU Plan,
High Tide Debentures, High Tide warrants and High Tide&rsquo;s contingent commitment to grant shares in the capital stock of the High
Tide as disclosed in the High Tide Disclosure Letter, there are no options, warrants, conversion privileges or other rights, agreements,
arrangements or commitments (pre-emptive, contingent or otherwise) of any kind that obligate the High Tide to issue or sell any shares
of capital stock or other securities of the High Tide or any of its Subsidiaries or any securities or obligations convertible or exchangeable
into or exercisable for, or giving any person a right to subscribe for or acquire, any securities of the High Tide or any of its Subsidiaries.
The description of the High Tide&rsquo;s capitalization on a fully diluted basis is as set forth in Section 4.02 of the High Tide Disclosure
Letter.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Voting
Debt</U>. No bonds, debentures, notes, or other indebtedness issued by High Tide or any of its Subsidiaries: (i) having the right to vote
on any matters on which stockholders or equity holders of High Tide or any of its Subsidiaries may vote (or which is convertible into,
or exchangeable for, securities having such right); or (ii) the value of which is directly based upon or derived from the capital stock,
voting securities, or other ownership interests of High Tide or any of its Subsidiaries, are issued or outstanding (collectively, &ldquo;<B>High
Tide Voting Debt</B>&rdquo;).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>High
Tide Subsidiary Securities</U>. As of the date hereof, there are no outstanding: (i) securities of High Tide or any of its Subsidiaries
convertible into or exchangeable for High Tide Voting Debt, capital stock, voting securities, or other ownership interests in any Subsidiary
of High Tide; (ii) options, warrants, or other agreements or commitments to acquire from High Tide or any of its Subsidiaries, or obligations
of High Tide or any of its Subsidiaries to issue, any High Tide Voting Debt, capital stock, voting securities, or other ownership interests
in (or securities convertible into or exchangeable for capital stock, voting securities, or other ownership interests in) any Subsidiary
of High Tide; or (iii) restricted shares, restricted stock units, stock appreciation rights, performance shares, profit participation
rights, contingent value rights, &ldquo;phantom&rdquo; stock, or similar securities or rights that are derivative of, or provide economic
benefits based, directly or indirectly, on the value or price of, any capital stock or voting securities of, or other ownership interests
in, any Subsidiary of High Tide, in each case that have been issued by a Subsidiary of High Tide (the items in clauses (i), (ii), and
(iii), together with the capital stock, voting securities, or other ownership interests of such Subsidiaries, being referred to collectively
as &ldquo;<B>High Tide Subsidiary Securities</B>&rdquo;).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
4.03&#9;</B></FONT><B>&nbsp;&nbsp;Authority; Non-Contravention; Governmental Consents; Board Approval.&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0in"><B>&nbsp;</B></P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Authority</U>.
Each of the High Tide Parties has all requisite corporate power, and authority to enter into and to perform its obligations under this
Agreement and, subject to, in the case of the consummation of the Acquisition (&ldquo;<B>Requisite High Tide Approval</B>&rdquo;), to
consummate the transactions contemplated by this Agreement. The execution and delivery of this Agreement by High Tide Parties and the
consummation by High Tide Parties of the transactions contemplated by this Agreement have been duly authorized by all necessary corporate
or limited liability action, as applicable, on the part of High Tide Parties and no other corporate or limited liability proceedings,
on the part of High Tide Parties is necessary to authorize the execution and delivery of this Agreement or to consummate the Acquisition,
the High Tide Stock Issuance, and the other transactions contemplated by this Agreement, subject only, in the case of consummation of
the Acquisition, to obtain the Requisite High Tide Approval. This Agreement has been duly executed and delivered by High Tide Parties
and assuming due execution and delivery by DSD, constitutes the legal, valid, and binding obligation of High Tide Parties and enforceable
against High Tide Parties in accordance with its terms, except as such enforceability may be limited by bankruptcy, insolvency, moratorium,
and other similar Laws affecting creditors&rsquo; rights generally and by general principles of equity.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Non-Contravention</U>.
The execution, delivery, and performance of this Agreement by High Tide Parties and the consummation by High Tide Parties of the transactions
contemplated by this Agreement, do not and will not: (i) contravene or conflict with, or result in any violation or breach of, High Tide
Parties&rsquo; Charter Documents; (ii) assuming that all of the Consents contemplated by clauses (i) through (v) of Section 4.03 have
been obtained or made, and in the case of the consummation of the Acquisition, conflict with or violate any Law applicable to High Tide
Parties or any of their respective properties or assets; (iii) result in any breach of or constitute a default (or an event that with
notice or lapse of time or both would become a default) under, result in High Tide&rsquo;s or any of its Subsidiaries&rsquo; loss of any
benefit or the imposition of any additional payment or other liability under, or alter the rights or obligations of any third party under,
or give to any third party any rights of termination, amendment, acceleration, or cancellation, or require any Consent under, any Contract
to which High Tide or any of its Subsidiaries is a party or otherwise bound as of the date hereof; or (iv) result in the creation of a
Lien (other than Permitted Liens) on any of the properties or assets of High Tide or any of its Subsidiaries, except, in the case of each
of clauses (ii), (iii), and (iv), for any conflicts, violations, breaches, defaults, loss of benefits, additional payments or other liabilities,
alterations, terminations, amendments, accelerations, cancellations, or Liens that, or where the failure to obtain any Consents, in each
case, would not reasonably be expected to have, individually or in the aggregate, a High Tide Material Adverse Effect.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Governmental
Consents</U>. No Consent of any Governmental Entity is required to be obtained or made by High Tide Parties in connection with the execution,
delivery, and performance by High Tide Parties of this Agreement or the consummation by High Tide Parties of the Acquisition, the High
Tide Stock Issuance, and the other transactions contemplated hereby, except for: (i) such Consents as may be required under applicable
state securities or &ldquo;blue sky&rdquo; Laws and the securities Laws of any foreign country or the rules and regulations of the TSVX
and NASDAQ; and (iii) such other Consents which if not obtained or made would not reasonably be expected to have, individually or in the
aggregate, a High Tide Material Adverse Effect.</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Board
Approval</U>.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
respective board of directors of the High Tide Parties by resolutions duly adopted by a unanimous vote at a meeting of all directors of
such High Tide Parties duly called and held and, not subsequently rescinded or modified in any way, has (A) determined that this Agreement
and the transactions contemplated hereby, including the Acquisition, and the High Tide Stock Issuance, upon the terms and subject to the
conditions set forth herein, are fair to, and in the best interests of, High Tide Parties and the High Tide Parties&rsquo; stockholders,
and (B) approved and declared advisable this Agreement, including the execution, delivery, and performance thereof, and the consummation
of the transactions contemplated by this Agreement, including the Acquisition and the High Tide Stock Issuance, upon the terms and subject
to the conditions set forth herein.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
4.04&#9;</B></FONT><B>&nbsp;&nbsp;Canadian Public Filings; Financial Statements; Undisclosed Liabilities.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Canadian
Public Filings</U>. High Tide has timely filed with or furnished to, as applicable, the Alberta Securities Commission (the &ldquo;<B>ASC</B>&rdquo;),
as applicable, all material registration statements, prospectuses, reports, schedules, forms, statements, and other documents (including
exhibits and all other information incorporated by reference) required to be filed or furnished by it with the ASC since January 1, 2020
(the &ldquo;<B>High Tide Public Documents</B>&rdquo;). High Tide is a reporting issuer, or the equivalent thereof, in British Columbia,
Alberta and Ontario (the &ldquo;<B>Reporting Jurisdictions</B>&rdquo;), and is not currently in default of any requirement of the applicable
laws of each of the Reporting Jurisdictions and other regulatory instruments of the securities authorities in such provinces, and no order
ceasing, halting or suspending trading in securities of High Tide or prohibiting the distribution of such securities has been issued to
and is outstanding against High Tide and no investigations or proceedings for such purposes are, to the knowledge of High Tide, pending
or threatened. High Tide is in compliance in all material respects with all its disclosure obligations under applicable Laws and all documents
filed by High Tide pursuant to such obligations are in compliance in all material respects with applicable laws and, other than in respect
of documents that have been amended or refiled did not contain any untrue statement of a material fact or omit to state a material fact
required to be stated therein or necessary to make the statements therein, in light of the circumstances under which they were made, not
misleading.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Financial
Statements</U>. Each of the consolidated financial statements (including, in each case, any notes and schedules thereto) contained in
or incorporated by reference into the High Tide Public Documents: (i) complied as to form in all material respects with the published
rules and regulations of the ASC with respect thereto as of their respective dates; (ii) was prepared in accordance with IFRS applied
on a consistent basis throughout the periods involved (except as may be indicated in the notes thereto and, in the case of unaudited interim
financial statements, as may be permitted by the ASC for Quarterly Reports on Form 10-Q); and (iii) fairly presented in all material respects
the consolidated financial position and the results of operations, changes in stockholders&rsquo; equity, and cash flows of High Tide
and its consolidated Subsidiaries as of the respective dates of and for the periods referred to in such financial statements, subject,
in the case of unaudited interim financial statements, to normal and year-end audit adjustments as permitted by IFRS and the applicable
rules and regulations of the ASC (but only if the effect of such adjustments would not, individually or in the aggregate, be material).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Undisclosed
Liabilities</U>. The reviewed balance sheet of High Tide dated as of March 31, 2021 contained in the High Tide Public Documents filed
prior to the date hereof is hereinafter referred to as the &ldquo;<B>High Tide Balance Sheet</B>.&rdquo; Neither High Tide nor any of
its Subsidiaries has any Liabilities other than Liabilities that: (i) are reflected or reserved against in the High Tide Balance Sheet
(including in the notes thereto); (ii) were incurred since the date of the High Tide Balance Sheet in the ordinary course of business
consistent with past practice; (iii) are incurred in connection with the transactions contemplated by this Agreement; or (iv) would not
reasonably be expected to have, individually or in the aggregate, a High Tide Material Adverse Effect.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>TSXV
Compliance</U>. High Tide is in compliance with all of the applicable listing and corporate governance rules of the TSXV, except for any
non-compliance that would not reasonably be expected to have, individually or in the aggregate, a High Tide Material Adverse Effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
4.05 &nbsp;Absence of Certain Changes or Events<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> Since the date of the
High Tide Balance Sheet, except in connection with the execution and delivery of this Agreement and the consummation of the transactions
contemplated hereby, the business of High Tide and each of its Subsidiaries has been conducted in the ordinary course of business consistent
with past practice and there has not been or occurred any High Tide Material Adverse Effect or any event, condition, change, or effect
that could reasonably be expected to have, individually or in the aggregate, a High Tide Material Adverse Effect.</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
4.06&#9;&nbsp;&nbsp;</B></FONT><B>Taxes.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Except
as disclosed in Schedule 4.06 of the High Tide Disclosure Letter, all Tax Returns required by applicable Laws to be filed with any Governmental
Entity by, or on behalf of, High Tide or any of its Subsidiaries have been filed when due in accordance with applicable Laws (taking into
account any applicable extensions), and all such material Tax Returns are true, complete and correct in all material respects.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;High
Tide and each of its Subsidiaries has paid, or has had paid on its behalf, or has collected, withheld and remitted to the appropriate
Governmental Entity all Taxes due and payable by them on a timely basis, other than those Taxes being contested in good faith and in respect
of which reserves have been provided in the most recently published consolidated financial statements of High Tide; High Tide has materially
complied with all information reporting and backup withholding provisions of applicable Law in respect of such collection, withholding,
and remittance. High Tide and its Subsidiaries have provided adequate accruals in accordance with IFRS in the most recently published
consolidated financial statements of High Tide for any Taxes of High Tide and each of its Subsidiaries for the period covered by such
financial statements that have not been paid whether or not shown as being due in any Tax Returns. Since the date of publication of the
most recent consolidated financial statements of High Tide, no material liability in respect of Taxes not reflected in such financial
statements or otherwise provided for has been assessed, proposed to be assessed, incurred or accrued, other than in the ordinary course
of business.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No
material deficiencies, litigation, proposed adjustments or other matters in controversy exist or have been asserted with respect to Taxes
of High Tide or any of its Subsidiaries and neither High Tide nor any of its Subsidiaries is a party to any action or proceeding for assessment
or collection of Taxes and no such event has been asserted or, to the knowledge of High Tide, threatened against High Tide or any of its
Subsidiaries or any of their respective assets.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;There
are no currently effective material elections, agreements or waivers extending the statutory period or providing for any extension of
time with respect to the assessment or reassessment of any material Taxes, or of the filing of any material Tax Return or any payment
of material Taxes, by High Tide or any of its Subsidiaries.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;High
Tide and each of its Subsidiaries has made available to DSD true, correct and complete copies of all Tax Returns for which applicable
statutory periods of limitations have not expired.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-indent: 0.5in">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At
the time of the Acquisition, both High Tide and Acquisition Sub will be properly classified as a corporation for U.S. federal income tax
purposes. Acquisition Sub is not, and will not be at the time of the Acquisition, an &ldquo;investment company&rdquo; (as such term is
defined for purposes of Section 368 of the Code).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
4.07&#9;&nbsp;&nbsp;</B></FONT><B>Privacy and Data Security.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;High
Tide and each of its Subsidiaries have complied in all material respects with all applicable Laws and all internal or publicly posted
policies, notices, and statements concerning the collection, use, processing, storage, transfer, and security of personal information
in the conduct of High Tide&rsquo;s and its Subsidiaries&rsquo; businesses, in each case except as would not reasonably be expected to
have, individually or in the aggregate, a High Tide Material Adverse Effect. In the past twelve (12) months, High Tide and its Subsidiaries
have not: (i) to High Tide&rsquo;s knowledge, experienced any actual, alleged, or suspected data breach or other security incident involving
personal information in their possession or control; or (ii) been subject to or received any notice of any audit, investigation, complaint,
or other Legal Action by any Governmental Entity or other Person concerning the High Tide&rsquo;s or any of its Subsidiaries&rsquo; collection,
use, processing, storage, transfer, or protection of personal information or actual, alleged, or suspected violation of any applicable
Law concerning privacy, data security, or data breach notification, and to High Tide&rsquo;s Knowledge, there are no facts or circumstances
that could reasonably be expected to give rise to any such Legal Action, in each case except as would not reasonably be expected to have,
individually or in the aggregate, a High Tide Material Adverse Effect</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
4.08&#9;</B></FONT><B>&nbsp;&nbsp;Compliance; Permits.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;High
Tide and each of its Subsidiaries are and, since January 1, 2019, to High Tide&rsquo;s knowledge have been in compliance with, all Laws
or Orders applicable to High Tide or any of its Subsidiaries or by which High Tide or any of its Subsidiaries or any of their respective
businesses or properties is bound, except for such non-compliance that would not reasonably be expected to have, individually or in the
aggregate, a High Tide Material Adverse Effect. Since January 1, 2019, no Governmental Entity has issued any notice or notification stating
that High Tide or any of its Subsidiaries is not in compliance with any Law, except where such non-compliance would not reasonably be
expected to have, individually or in the aggregate, a High Tide Material Adverse Effect.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Permits.
High Tide and its Subsidiaries hold, to the extent necessary to operate their respective businesses as such businesses are being operated
as of the date hereof, all Permits except for any Permits for which the failure to obtain or hold would not reasonably be expected to
have, individually or in the aggregate, a High Tide Material Adverse Effect. No suspension, cancellation, non-renewal, or adverse modifications
of any Permits of High Tide or any of its Subsidiaries is pending or, to the Knowledge of High Tide, threatened, except for any such suspension
or cancellation which would not reasonably be expected to have, individually or in the aggregate, a High Tide Material Adverse Effect.
High Tide and each of its Subsidiaries is and, since January 1, 2019, has been in compliance with the terms of all Permits, except where
the failure to be in such compliance would not reasonably be expected to have, individually or in the aggregate, a High Tide Material
Adverse Effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
4.09&nbsp;&nbsp;Litigation<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> Except as disclosed in Schedule 4.09 of
the High Tide Disclosure Letter, there is no Legal Action pending, or to the Knowledge of High Tide, threatened against High Tide or
any of its Subsidiaries or any of their respective properties or assets or, to the Knowledge of High Tide, any officer or director of
High Tide or any of its Subsidiaries in their capacities as such other than any such Legal Action that: (a) does not involve an amount
that would reasonably be expected to have, individually or in the aggregate, a High Tide Material Adverse Effect; and (b) does not seek
material injunctive or other material non-monetary relief. None of High Tide or any of its Subsidiaries or any of their respective properties
or assets is subject to any Order of a Governmental Entity or arbitrator, whether temporary, preliminary, or permanent, which would reasonably
be expected to have, individually or in the aggregate, a High Tide Material Adverse Effect. To the Knowledge of High Tide, there are
no OSCC inquiries or investigations, other governmental inquiries or investigations, or internal investigations pending or, to the Knowledge
of High Tide, threatened, in each case regarding any accounting practices of High Tide or any of its Subsidiaries or any malfeasance
by any officer or director of High Tide.</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
4.10&nbsp;&nbsp;Brokers&rsquo; and Finders&rsquo; Fees<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> Neither High
Tide, nor any of its respective Affiliates has incurred, nor will it incur, directly or indirectly, any liability for investment banker,
brokerage, or finders&rsquo; fees or agents&rsquo; commissions, or any similar charges in connection with this Agreement or any transaction
contemplated hereby for which DSD would be liable in connection with the Acquisition.</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
4.11&#9;</B></FONT><B>&nbsp;&nbsp;Employees.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;High
Tide and its Subsidiaries are in material compliance with all terms and conditions of employment and all applicable Laws respecting employment,
including pay equity, wages, hours of work, overtime, vacation, human rights and work safety and health.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
amounts due or accrued due for all salary, wages, bonuses, commissions, vacation with pay, sick days and benefits under all employee benefit,
health, dental or other medical, life, disability or other insurance (whether insured or self-insured) welfare, mortgage insurance, employee
loan, employee assistance, supplemental unemployment benefit, bonus, profit sharing, option, incentive, incentive compensation, deferred
compensation, share purchase, share compensation, share appreciation, pension, retirement, savings, supplemental retirement, severance
or termination pay, and any other material plans, programs, practices, policies, agreements or arrangements (whether written or unwritten)
for the benefit of employees, former employees, directors or former directors of the High Tide or its Subsidiaries, or their respective
dependents or beneficiaries, which are maintained by or binding upon a Party or its Subsidiaries or in respect of which a Party or its
Subsidiaries has any actual or potential liability, other than benefit plans established pursuant to statute (each, a &ldquo;<B>High Tide
Employee Plan</B>&rdquo;) and other similar accruals have been either paid or are accurately reflected in all material respects in the
books and records of High Tide and its Subsidiaries.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Except
as disclosed in Section 4.11(c) of the High Tide Disclosure Letter, there are no material High Tide Employee Plan related claims, complaints,
investigations or orders under all applicable Laws that could reasonably be expected to have a High Tide Material Adverse Effect respecting
employment now pending or, to the knowledge of High Tide, threatened against High Tide and its Subsidiaries by or before any Governmental
Entity as of the date of this Agreement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Except
as disclosed in Section 4.11(d) of the High Tide Disclosure Letter, no employee of High Tide or any of its Subsidiaries has any agreement
as to length of notice or severance payment required to terminate his or her employment other than such as results from applicable Law
from the employment of an employee without an agreement as to notice or severance.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Except
as disclosed in Section 4.11(e) of the High Tide Disclosure Letter, neither High Tide nor any of its Subsidiaries are party to any collective
bargaining agreement, contract or legally binding commitment to any trade unions or employee organization or group or to any High Tide
Employee Plans, and there are no threatened or apparent union organizing activities involving employees of High Tide or any of its Subsidiaries,
nor is High Tide or any of its Subsidiaries currently negotiating any collective bargaining agreements or any High Tide Employee Plans.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Except
as disclosed in Section 4.11(f) of the High Tide Disclosure Letter, there are no change of control payments, golden parachutes, severance
payments, retention payments, Contracts or other agreements with current or former High Tide Employees providing for cash or other compensation
or benefits upon the consummation of, or relating to, the Acquisition, including a change of control of High Tide or any of its Subsidiaries.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;There
are no material outstanding assessments, penalties, fines, liens, charges, surcharges or other amounts due or owing pursuant to any workplace
safety, workers compensation or insurance legislation and neither High Tide nor any Subsidiary has been reassessed in any material respect
under such legislation during the past three years and, to the knowledge of High Tide, no audit of High Tide or any of its Subsidiaries
is currently being performed pursuant to any applicable workplace safety, workers compensation or insurance legislation. As of the date
of this Agreement, to High Tide&rsquo;s knowledge, there are no claims or potential claims which may materially adversely affect High
Tide and its Subsidiaries&rsquo; accident cost experience.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(h)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;There
are no charges pending against High Tide or its Subsidiaries under applicable occupational health and safety legislation. High Tide has
complied in all material respects with any orders issued under applicable occupational health and safety legislation and there are no
appeals of any orders under applicable occupational health and safety legislation currently outstanding.</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
4.12&#9;&nbsp;&nbsp;</B></FONT><B>Real Property and Personal Property Matters.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Real
Property. Except as would not reasonably be expected to have, individually or in the aggregate, a High Tide Material Adverse Effect, High
Tide and each of its Subsidiaries are in possession of and have good and marketable title to, or valid leasehold interests in or valid
rights under contract to use, all real property owned, leased, or used by High Tide or any of its Subsidiaries, free and clear of all
Liens other than Permitted Liens</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Personal
Property. Except as would not reasonably be expected to have, individually or in the aggregate, a High Tide Material Adverse Effect, High
Tide and each of its Subsidiaries are in possession of and have good and marketable title to, or valid leasehold interests in or valid
rights under contract to use, the machinery, equipment, furniture, fixtures, and other tangible personal property and assets owned, leased,
or used by High Tide or any of its Subsidiaries, free and clear of all Liens other than Permitted Liens.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
4.13&nbsp;&nbsp;Environmental</B><FONT STYLE="color: black">. Except for such matters as would not reasonably be expected to have, individually
or in the aggregate, a High Tide Material Adverse Effect:</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Compliance
with Environmental Laws</U>. High Tide and its Subsidiaries are, and have been, in compliance with all Environmental Laws, which compliance
includes the possession, maintenance of, compliance with, or application for, all Permits required under applicable Environmental Laws
for the operation of the business of High Tide and its Subsidiaries as currently conducted.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>No
Disposal, Release, or Discharge of Hazardous Substances</U>. Neither High Tide nor any of its Subsidiaries has disposed of, released,
or discharged any Hazardous Substances on, at, under, in, or from any real property currently or, to the Knowledge of High Tide, formerly
owned, leased, or operated by it or any of its Subsidiaries or at any other location that is: (i) currently subject to any investigation,
remediation, or monitoring; or (ii) reasonably likely to result in liability to High Tide or any of its Subsidiaries, in either case of
(i) or (ii) under any applicable Environmental Laws.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No
Production or Exposure of Hazardous Substances. Neither High Tide nor any of its Subsidiaries has: (i) produced, processed, manufactured,
generated, transported, treated, handled, used, or stored any Hazardous Substances, except in compliance with Environmental Laws, at any
Real Estate; or (ii) exposed any employee or any third party to any Hazardous Substances under circumstances reasonably expected to give
rise to any material Liability or obligation under any Environmental Law.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No
Legal Actions or Orders. Neither High Tide nor any of its Subsidiaries has received written notice of and there is no Legal Action pending,
or to the Knowledge of High Tide, threatened against High Tide or any of its Subsidiaries, alleging any Liability or responsibility under
or non-compliance with any Environmental Law or seeking to impose any financial responsibility for any investigation, cleanup, removal,
containment, or any other remediation or compliance under any Environmental Law. Neither High Tide nor any of its Subsidiaries is subject
to any Order, settlement agreement, or other written agreement by or with any Governmental Entity or third party imposing any material
Liability or obligation with respect to any of the foregoing.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No
Assumption of Environmental Law Liabilities. Neither High Tide nor any of its Subsidiaries has expressly assumed or retained any Liabilities
under any applicable Environmental Laws of any other Person, including in any acquisition or divestiture of any property or business</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
4.14&nbsp;&nbsp;Material Contracts<FONT STYLE="color: black">. </FONT></B><FONT STYLE="color: black">Material Contracts. For purposes
of this Agreement, &ldquo;<B>High Tide Material Contract</B>&rdquo; shall mean any Contract that is material to High Tide and its Subsidiaries,
taken as a whole. All the High Tide Material Contracts are legal, valid, and binding on High Tide or its applicable Subsidiary, enforceable
against it in accordance with its terms, and is in full force and effect; (ii) neither High Tide nor any of its Subsidiaries nor, to
the Knowledge of High Tide, any third party has violated any material provision of, or failed to perform any material obligation required
under the provisions of, any High Tide Material Contract; and (iii) neither High Tide nor any of its Subsidiaries nor, to the Knowledge
of High Tide, any third party is in material breach, or has received written notice of breach, of any High Tide Material Contract</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
4.15&nbsp;&nbsp;Insurance<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> Except as would not, individually or in the
aggregate, reasonably be expected to have a High Tide Material Adverse Effect, all insurance policies of High Tide and its Subsidiaries
are in full force and effect and provide insurance in such amounts and against such risks as the High Tide reasonably has determined
to be prudent, taking into account the industries in which the High Tide and its Subsidiaries operate, and as is sufficient to comply
with applicable Law. Except as would not, individually or in the aggregate, reasonably be expected to have a High Tide Material Adverse
Effect, neither the High Tide nor any of its Subsidiaries is in breach or default, and neither High Tide nor any of its Subsidiaries
has taken any action or failed to take any action which, with notice or the lapse of time, would constitute such a breach or default,
or permit termination or modification of, any of such insurance policies. Except as would not, individually or in the aggregate, reasonably
be expected to have a High Tide Material Adverse Effect and to the Knowledge of the High Tide: (i) no insurer of any such policy has
been declared insolvent or placed in receivership, conservatorship, or liquidation; and (ii) no notice of cancellation or termination,
other than pursuant to the expiration of a term in accordance with the terms thereof, has been received with respect to any such policy.</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
4.16&nbsp;&nbsp;Information Supplied<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> None of the information supplied
or to be supplied by or on behalf of High Tide for inclusion or incorporation by reference in any information sent to Shareholders will,
at the date it is first mailed to DSD&rsquo;s stockholders or at the time of any amendment or supplement thereof, contain any untrue
statement of a material fact or omit to state any material fact necessary in order to make the statements made therein, in light of the
circumstances under which they were made, not misleading.. Notwithstanding the foregoing, no representation or warranty is made by High
Tide or Acquisition Sub with respect to statements made or incorporated by reference therein based on information that was not supplied
by or on behalf of High Tide or Acquisition Sub.</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
4.17&nbsp;&nbsp;Anti-Corruption Matters<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> Since December 31, 2019, none
of High Tide, any of its Subsidiaries or any director, officer or, to the Knowledge of High Tide, employee or agent of High Tide or any
of its Subsidiaries has: (i) used any funds for unlawful contributions, gifts, entertainment, or other unlawful payments relating to
an act by any Governmental Entity; (ii) made any unlawful payment to any foreign or domestic government official or employee or to any
foreign or domestic political party or campaign or violated any provision of the U.S. Foreign Corrupt Practices Act of 1977, as amended;
or (iii) made any other unlawful payment under any applicable Law relating to anti-corruption, bribery, or similar matters. Since January
1, 2020, neither High Tide nor any of its Subsidiaries has disclosed to any Governmental Entity that it violated or may have violated
any Law relating to anti-corruption, bribery, or similar matters. To the Knowledge of High Tide, no Governmental Entity is investigating,
examining, or reviewing High Tide &lsquo;s compliance with any applicable provisions of any Law relating to anti-corruption, bribery,
or similar matters.</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 12pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
4.18 &nbsp;Ownership of DSD Common Stock<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> Neither High Tide nor any
of its Affiliates or Associates is the &ldquo;beneficial owner&rdquo; (as defined in Section 912(a)(4) of the NRS) of any shares of DSD
Common Stock.</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
4.19&nbsp;&nbsp;Intended Tax Treatment<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> Neither High Tide nor any of
its Subsidiaries has taken or agreed to take any action, and to the Knowledge of High Tide there exists no fact or circumstance, that
is reasonably likely to prevent or impede the Acquisition from qualifying as a &ldquo;reorganization&rdquo; within the meaning of Section
368(a) of the Code. This Section shall in no way serve as a representation of High Tide that the transaction is tax free to the Shareholders.</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
4.20&nbsp;&nbsp;Reserved</B><FONT STYLE="color: black">. </FONT></FONT></P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center; text-indent: 0in">Article
V<BR>
Covenants</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
5.01&nbsp;&nbsp;Conduct of Business of DSD<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> In the event that the Closing
Date does not occur simultaneously with the signing as provided for in ARTICLE I Section 1.02, during the period from the date of this
Agreement until the Closing Date, DSD shall, except as expressly permitted or required by this Agreement, as required by applicable Law,
or with the prior written consent of High Tide (which consent shall not be unreasonably withheld, conditioned, or delayed), to use commercially
reasonable efforts to conduct its business only in the ordinary course of business consistent with past practice, and, to the extent
consistent therewith, DSD shall, and shall cause each of its Subsidiaries to, use commercially reasonable efforts to preserve substantially
intact its and its Subsidiaries&rsquo; business organization, to keep available the services of its and its Subsidiaries&rsquo; current
officers and employees, to preserve its and its Subsidiaries&rsquo; present relationships with its material customers, suppliers, distributors,
licensors, licensees, and other Persons having material business relationships with it. Without limiting the generality of the foregoing,
between the date of this Agreement and the Closing Date, except as otherwise expressly permitted or required by this Agreement, as set
forth in Section 5.01 of DSD Disclosure Letter, or as required by applicable Law, DSD and the Shareholder Representative shall not, nor
shall it permit any of its Subsidiaries to, without the prior written consent of High Tide (which consent shall not be unreasonably withheld,
conditioned, or delayed): </FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 12pt 27pt; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;amend
or propose to amend its Charter Documents, except as may be required by this Agreement;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 12pt 27pt; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)
split, combine, or reclassify any DSD Securities or DSD Subsidiary Securities, (ii) repurchase, redeem, or otherwise acquire, or offer
to repurchase, redeem, or otherwise acquire, any DSD Securities or DSD Subsidiary Securities, or (iii) other than DSD dividend, declare,
set aside, or pay any dividend or distribution (whether in cash, stock, property, or otherwise) in respect of, or enter into any Contract
with respect to the voting of, any shares of its capital stock (other than dividends from its direct or indirect wholly-owned Subsidiaries);</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 12pt 63pt; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 12pt 27pt; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;except
as required by applicable Law or by any DSD Employee Plan or Contract in effect as of the date of this Agreement (i) increase the compensation
payable or that could become payable by DSD or any of its Subsidiaries to directors, officers, or employees in any material respect, other
than increases in compensation made to officers and employees in the ordinary course of business consistent with past practice, (ii) promote
any officers or employees, except in connection with DSD&rsquo;s annual or quarterly compensation review cycle or as the result of the
termination or resignation of any officer or employee, or (iii) establish, adopt, enter into, amend, terminate, exercise any discretion
under, or take any action to accelerate rights under any DSD Employee Plans or any plan, agreement, program, policy, trust, fund, or other
arrangement that would be a DSD Employee Plan if it were in existence as of the date of this Agreement, or make any contribution to any
DSD Employee Plan, other than contributions required by Law, the terms of such DSD Employee Plans as in effect on the date hereof, or
that are made in the ordinary course of business consistent with past practice;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 12pt 27pt; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;acquire,
by merger, consolidation, acquisition of stock or assets, or otherwise, any business or Person or division thereof or make any loans,
advances, or capital contributions to or investments in any Person in excess of $100,000 in the aggregate;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 12pt 27pt; text-align: justify; text-indent: 0.5in">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(i) transfer, license, sell, lease, or otherwise dispose of (whether by way of merger, consolidation, sale of stock or assets, or otherwise)
or pledge, encumber, mortgage, or otherwise subject to any Lien (other than a Permitted Lien), any assets, including the capital stock
or other equity interests in any Subsidiary of DSD; <I>provided, that</I> the foregoing shall not prohibit DSD and its Subsidiaries from
selling inventory in the ordinary course of business or transferring, selling, leasing, or disposing of obsolete equipment or assets being
replaced, or granting non-exclusive licenses under DSD IP, in each case in the ordinary course of business consistent with past practice,
or (ii) adopt or effect a plan of complete or partial liquidation, dissolution, restructuring, recapitalization, or other reorganization;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 12pt 27pt; text-align: justify; text-indent: 0.5in">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;repurchase,
prepay, or incur any indebtedness for borrowed money or guarantee any such indebtedness of another Person, issue or sell any debt securities
or options, warrants, calls, or other rights to acquire any debt securities of DSD or any of its Subsidiaries, guarantee any debt securities
of another Person, enter into any &ldquo;keep well&rdquo; or other Contract to maintain any financial statement condition of any other
Person (other than any wholly-owned Subsidiary of it) or enter into any arrangement having the economic effect of any of the foregoing,
other than in connection with the financing of ordinary course trade payables consistent with past practice;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 12pt 27pt; text-align: justify; text-indent: 0.5in">(g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;enter
into or amend or modify in any material respect, or consent to the termination of (other than at its stated expiry date), any DSD Material
Contract or any Lease with respect to material Real Estate or any other Contract or Lease that, if in effect as of the date hereof would
constitute a DSD Material Contract or Lease with respect to material Real Estate hereunder;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 12pt 27pt; text-align: justify; text-indent: 0.5in">(h)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;institute,
settle, or compromise any Legal Action involving the payment of monetary damages by DSD or any of its Subsidiaries of any amount exceeding
$100,000 in the aggregate, other than (i) any Legal Action brought against High Tide arising out of a breach or alleged breach of this
Agreement by High Tide and (ii) the settlement of claims, liabilities, or obligations reserved against on DSD Balance Sheet; <I>provided</I>,
that neither DSD nor any of its Subsidiaries shall settle or agree to settle any Legal Action which settlement involves a conduct remedy
or injunctive or similar relief or has a restrictive impact on DSD&rsquo;s business;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 12pt 63pt; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 12pt 27pt; text-align: justify; text-indent: 0.5in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;settle
or compromise any material Tax claim, audit, or assessment for an amount materially in excess of the amount reserved or accrued on DSD
Balance Sheet (or most recent consolidated balance sheet included in DSD OTC Documents), (ii) make or change any material Tax election,
change any annual Tax accounting period, or adopt or change any method of Tax accounting, (iii) amend any material Tax Returns or file
claims for material Tax refunds, or (iv) enter into any material closing agreement, surrender in writing any right to claim a material
Tax refund, offset or other reduction in Tax liability or consent to any extension or waiver of the limitation period applicable to any
material Tax claim or assessment relating to DSD or its Subsidiaries;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 12pt 27pt; text-align: justify; text-indent: 0.5in">(j)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;enter
into any material agreement, agreement in principle, letter of intent, memorandum of understanding, or similar Contract with respect to
any joint venture, strategic partnership, or alliance;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 12pt 27pt; text-align: justify; text-indent: 0.5in">(k)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;except
in connection with actions permitted by Section 5.04 hereof, take any action to exempt any Person from, or make any acquisition of securities
of DSD by any Person not subject to, any state takeover statute or similar statute or regulation that applies to DSD with respect to a
Takeover Proposal or otherwise, including the restrictions on &ldquo;business combinations&rdquo; set forth in Section 912 of the NRS,
except for High Tide or any of its Subsidiaries or Affiliates, or the transactions contemplated by this Agreement;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 12pt 27pt; text-indent: 0.5in">(l)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;fail
to maintain a gross cash position of US$100,000 and non-cash elements of working capital, including inventory of approximately of US$220,000;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 12pt 27pt; text-align: justify; text-indent: 0.5in">(m)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;adopt
or implement any stockholder rights plan or similar arrangement;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 12pt 27pt; text-align: justify; text-indent: 0.5in">(n)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;take
any action or knowingly fail to take any action where such action or failure to act could reasonably be expected to prevent or impede
the Acquisition from qualifying as a &ldquo;reorganization&rdquo; within the meaning of Section 368(a) of the Code; or</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 12pt 27pt; text-align: justify; text-indent: 0.5in">(o)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;agree
or commit to do any of the foregoing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
5.02&nbsp;&nbsp;Conduct of the Business of High Tide<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> During the period
from the date of this Agreement until the Closing Date, High Tide shall, and shall cause each of its Subsidiaries, except as expressly
contemplated by this Agreement, as required by applicable Law, or with the prior written consent of DSD (which consent shall not be unreasonably
withheld, conditioned, or delayed), to use its reasonable best efforts to conduct its business in the ordinary course of business consistent
with past practice. Without limiting the generality of the foregoing, between the date of this Agreement and the Closing Date, except
as otherwise expressly contemplated by this Agreement, as set forth in Section 5.02 of the High Tide Disclosure Letter, or as required
by applicable Law, High Tide shall not, nor shall it permit any of its Subsidiaries to, without the prior written consent of DSD (which
consent shall not be unreasonably withheld, conditioned, or delayed): </FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;amend
its Charter Documents in a manner that would adversely affect DSD or the Shareholders relative to the other holders of High Tide Common
Stock;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)
split, combine, or reclassify any High Tide Securities or High Tide Subsidiary Securities in a manner that would adversely affect DSD
or the Shareholders relative to the other holders of High Tide Common Stock, except that the High Tide shall be able to effect a reverse
split in order to meet the requirements for listing on Nasdaq; (ii) repurchase, redeem, or otherwise acquire, or offer to repurchase,
redeem, or otherwise acquire, any High Tide Securities or High Tide Subsidiary Securities, or (iii) declare, set aside, or pay any dividend
or distribution (whether in cash, stock, property, or otherwise) in respect of, or enter into any Contract with respect to the voting
of, any shares of its capital stock (other than dividends from its direct or indirect wholly-owned Subsidiaries and ordinary quarterly
dividends, consistent with past practice with respect to timing of declaration and payment);</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
pledge, dispose of, or encumber any High Tide Subsidiary Securities, other than (i) the issuance of shares of High Tide Common Stock upon
the exercise of any High Tide Equity Awards outstanding as of the date of this Agreement in accordance with its terms, (ii) the issuance
of shares of High Tide Common Stock in connection with or upon the exercise of any High Tide Equity Awards granted after the date hereof
in the ordinary course of business consistent with past practice, (iii) shares to be issued in connection with any financing that High
Tide undertakes for fair value, and (iv) shares issued in connection with an acquisition by High Tide.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
adopt or effect a plan of complete or partial liquidation, dissolution, restructuring, recapitalization, or other reorganization;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;take
any action or knowingly fail to take any action where such action or failure to act could reasonably be expected to prevent or impede
the Acquisition from qualifying as a &ldquo;reorganization&rdquo; within the meaning of Section 368(a) of the Code; or</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;agree
or commit to do any of the foregoing.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
5.03&#9;</B></FONT><B>&nbsp;&nbsp;Access to Information; Confidentiality.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Access
to Information</U>. From the date of this Agreement until the earlier to occur of the Closing Date or the termination of this Agreement
in accordance with the terms set forth in <FONT STYLE="text-transform: uppercase">Article</FONT> VII, each of High Tide and DSD shall,
and shall cause their respective Subsidiaries (if any) to, afford to the other and their respective Representatives reasonable access,
at reasonable times and in a manner as shall not unreasonably interfere with the business or operations of High Tide, DSD or any of their
respective Subsidiaries (if any), to the officers, employees, accountants, agents, properties, offices, and other facilities and to all
books, records, contracts, and other assets of High Tide, DSD and their respective Subsidiaries (if any). Further, each of High Tide and
DSD shall, and shall cause their respective Subsidiaries (if any) to, furnish promptly to DSD or High Tide such other information concerning
the business and properties of High Tide, DSD and their respective Subsidiaries (if any) as the other of DSD or High Tide may reasonably
request from time to time. None of High Tide, DSD nor any of their respective Subsidiaries (if any) shall be required to provide access
to or disclose information where such access or disclosure would jeopardize the protection of attorney-client privilege or contravene
any Law (it being agreed that the parties shall use their reasonable best efforts to cause such information to be provided in a manner
that would not result in such jeopardy or contravention). No investigation shall affect the representations, warranties, covenants, or
agreements contained herein, or limit or otherwise affect the remedies available to DSD or High Tide pursuant to this Agreement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Confidentiality</U>.
High Tide and DSD shall comply with, and shall cause their respective Representatives to comply with, all of their respective obligations
under the Binding Letter of Intent, dated May 3, 2021 between High Tide and DSD (the &ldquo; <B>LOI</B>&rdquo;), which shall survive the
termination of this Agreement in accordance with the terms set forth therein.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><B>Section 5.04&nbsp;&nbsp;No
Solicitation.</B><FONT STYLE="color: black">(a)&#9; DSD shall not, and shall cause its Subsidiaries (if any) to not, directly or
indirectly, solicit, initiate, or knowingly take any action to facilitate or encourage the submission of any Takeover Proposal or
the making of any proposal that could reasonably be expected to lead to any Takeover Proposal, or conduct or engage in any
discussions or negotiations with, disclose any non-public information relating to DSD or any of its Subsidiaries (if any) to, afford
access to the business, properties, assets, books, or records of DSD or any of its Subsidiaries (if any) to, or knowingly assist,
participate in, facilitate, or encourage any effort by, any third party (or its potential sources of financing) that is seeking to
make, or has made, any Takeover Proposal and shall not authorize or permit its or its Subsidiaries&rsquo; (if any) directors,
managers, officers, employees, investment bankers, attorneys, accountants, consultants, or other agents or advisors (with respect to
any Person, the foregoing Persons are referred to herein as such Person&rsquo;s &ldquo;<B>Representatives</B>&rdquo;) to do any of
the foregoing;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
5.05&nbsp;&nbsp;Reserved<FONT STYLE="color: black">.</FONT></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
5.06&#9;</B></FONT><B> Reserved</B>.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
5.07&#9;</B></FONT><B>Notices of Certain Events; Stockholder Litigation; No Effect on Disclosure Letters.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Notices
of Certain Events</U>. DSD shall notify High Tide, and High Tide shall notify DSD, promptly of: (i) any notice or other communication
from any Person alleging that the consent of such Person is or may be required in connection with the transactions contemplated by this
Agreement; (ii) any notice or other communication from any Governmental Entity in connection with the transactions contemplated by this
Agreement; and (iii) any event, change, or effect between the date of this Agreement and the Closing Date which causes or is reasonably
likely to cause the failure of the conditions set forth in Section 6.02(a), Section 6.02(b), or Section 6.02(c)of this Agreement (in the
case of DSD) or Section 6.03(a), Section 6.03(b), or Section 6.03(c) of this Agreement (in the case of High Tide and Acquisition Sub),
to be satisfied.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>No
Effect on Disclosure Letters</U>. In no event shall: (i) the delivery of any notice by a party pursuant to this Section Section 5.07 limit
or otherwise affect the respective rights, obligations, representations, warranties, covenants, or agreements of the parties or the conditions
to the obligations of the parties under this Agreement; (ii) disclosure by DSD be deemed to amend or supplement DSD Disclosure Letter
or constitute an exception to DSD&rsquo;s representations or warranties; or (iii) disclosure by High Tide be deemed to amend or supplement
the High Tide Disclosure Letter or constitute an exception to High Tide&rsquo;s representations or warranties. This Section Section 5.07
shall not constitute a covenant or agreement for purposes of Section 6.02(b) or Section 6.03(b).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
5.08&#9;&nbsp;&nbsp;</B></FONT><B>Employees; Benefit Plans.&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Comparable
Salary and Benefits</U>. During the period commencing at the Closing Date and ending on the date which is twelve months from the Closing
Date (or if earlier, the date of the employee&rsquo;s termination of employment with DSD and its Subsidiaries), and to the extent consistent
with the terms of the governing plan documents, High Tide shall cause DSD and each of its Subsidiaries, as applicable, to provide the
employees of DSD and its Subsidiaries who remain employed immediately after the Closing Date (collectively, the &ldquo;<B>DSD Continuing
Employees</B>&rdquo;) with annual base salary or wage level, annual DSD bonus opportunities (excluding equity-based compensation), and
employee benefits (excluding any retiree health or defined benefit retirement benefits) that are, in the aggregate, no less favorable
than the annual base salary or wage level, annual DSD bonus opportunities (excluding equity-based compensation), and employee benefits
(excluding any retiree health or defined benefit retirement benefits) provided by DSD as of the date of this Agreement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Crediting
Service</U>. With respect to any &ldquo;employee benefit plan&rdquo; as defined in Section 3(3) of ERISA maintained by High Tide or any
of its Subsidiaries, excluding any retiree health plans or programs maintained by High Tide or any of its Subsidiaries, any defined benefit
retirement plans or programs maintained by High Tide or any of its Subsidiaries, and any equity compensation arrangements maintained by
High Tide or any of its Subsidiaries (collectively, &ldquo;<B>High Tide Benefit Plans</B>&rdquo;) in which any DSD Continuing Employees
will participate effective as of the Closing Date, and subject to the terms of the governing plan documents, High Tide shall, or shall
cause DSD to, credit all service of DSD Continuing Employees with DSD, as if such service were with High Tide, for purposes of eligibility
to participate (but not for purposes of vesting or benefit accrual, except for vacation, if applicable) for full or partial years of service
in any High Tide Benefit Plan in which such DSD Continuing Employees may be eligible to participate after the Closing Date; <I>provided,
that</I> such service shall not be credited to the extent that: (i) such crediting would result in a duplication of benefits; or (ii)
such service was not credited under the corresponding DSD Employee Plan.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Employees
Not Third-Party Beneficiaries</U>. This Section 5.08 shall be binding upon and inure solely to the benefit of each of the parties to this
Agreement, and nothing in this Section 5.08, express or implied, shall confer upon any DSD Employee, any beneficiary, or any other Person
any rights or remedies of any nature whatsoever under or by reason of this Section 5.08. Nothing contained herein, express or implied:
(i) shall be construed to establish, amend, or modify any benefit plan, program, agreement, or arrangement; (ii) shall alter or limit
the ability of DSD, High Tide, or any of their respective Affiliates to amend, modify, or terminate any benefit plan, program, agreement,
or arrangement at any time assumed, established, sponsored, or maintained by any of them; or (iii) shall prevent DSD, High Tide, or any
of their respective Affiliates from terminating the employment of any DSD Continuing Employee following the Closing Date. The parties
hereto acknowledge and agree that the terms set forth in this Section 5.08 shall not create any right in any DSD Employee or any other
Person to any continued employment with DSD, High Tide, or any of their respective Subsidiaries (if any) or compensation or benefits of
any nature or kind whatsoever, or otherwise alters any existing at-will employment relationship between any DSD Employee and DSD.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Prior
Written Consent</U>. With respect to matters described in this Section 5.08, DSD will not send any written notices or other written communication
materials to DSD Employees without the prior written consent of High Tide.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
5.09&nbsp;&nbsp;Public Announcements<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> The initial press release with
respect to this Agreement and the transactions contemplated hereby shall be a release mutually agreed to by DSD and High Tide. Thereafter,
each of DSD, High Tide agrees that no public release or announcement concerning the transactions contemplated hereby shall be issued
by any party without the prior written consent of DSD and High Tide (which consent shall not be unreasonably withheld, conditioned, or
delayed), except as may be required by applicable Law or the rules or regulations of any applicable securities exchange or other Governmental
Entity to which the relevant party is subject or submits, in which case the party required to make the release or announcement shall
use its reasonable best efforts to allow the other party reasonable time to comment on such release or announcement in advance of such
issuance. Notwithstanding the foregoing, the restrictions set forth in this Section 5.09 shall not apply to any release or announcement
made or proposed to be made in connection with and related to: (a) a DSD Adverse Recommendation Change; (b) a High Tide Adverse Recommendation
Change; or (c) any disclosures made in compliance with Section 5.04.</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
5.10&nbsp;&nbsp;Anti-Takeover Statutes<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> If any &ldquo;control share
acquisition,&rdquo; &ldquo;fair price,&rdquo; &ldquo;moratorium,&rdquo; or other anti-takeover Law becomes or is deemed to be applicable
to High Tide, DSD, the Acquisition, or any other transaction contemplated by this Agreement, then each of DSD and DSD Board on the one
hand, and High Tide and the High Tide Board on the other hand, shall grant such approvals and take such actions as are necessary so that
the transactions contemplated hereby may be consummated as promptly as practicable on the terms contemplated hereby and otherwise act
to render such anti-takeover Law inapplicable to the foregoing. </FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
5.11&#9;</B></FONT><B>&nbsp;&nbsp;Stock Exchange Matters.</B> Listing of High Tide Common Stock. High Tide shall use its best efforts to cause the
shares of High Tide Common Stock to be issued in connection with the Acquisition to be listed on the TSVX and NASDAQ (or such other stock
exchange as may be mutually agreed upon by DSD and High Tide), subject to official notice of issuance, prior to the Closing Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
5.12&nbsp;&nbsp;Obligations of Acquisition Sub<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> High Tide will take
all action necessary to cause Acquisition Sub to perform their respective obligations under this Agreement and to consummate the Acquisition
on the terms and conditions set forth in this Agreement.</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
5.13&nbsp;&nbsp;&nbsp;Tax Matters<FONT STYLE="color: black">.</FONT></B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Preparation
and Filing of Tax Returns; Payment of Taxes</U>.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For
the year ended December 31, 2021, DSD shall file two different returns, one of which will be for the period ended on the Closing Date
(the &ldquo;<B>Pre-Closing Return</B>&rdquo;) and one of which shall be for the period ended December 31, 2021 (the &ldquo;<B>Post-Closing
Return</B>&rdquo;).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;DSD,
at its expense, shall prepare and timely file or shall cause to be prepared and timely filed all Tax Returns of DSD (including, for the
avoidance of doubt, any Pre-Closing Returns) required to be filed (taking into account extensions) for periods prior to the Closing Date
(each, a &ldquo;<B><U>DSD Return</U></B>&rdquo;). Except to the extent otherwise required by applicable Law, such DSD Returns shall be
prepared in a manner consistent with the DSD&rsquo;s past practice.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
High Tide Parties shall prepare and timely file, or shall cause to be prepared and timely filed, all other Tax Returns for the DSD (including,
for the avoidance of doubt, any Post-Closing Returns); <I>provided</I>, <I>however</I>, that the High Tide Parties (i) shall provide the
Shareholder Representative with a draft copy of each such Tax Return that includes any Pre-Closing Tax Period at least 5 Business Days
before the due date for the filing of such Tax Return (including extensions), (ii) shall consider in good faith any comments provided
by the Shareholder Representative and shall incorporate any reasonable comments made by the Shareholder Representative, and (iii) shall
not file any such Tax Return without the written consent of the Shareholder Representative (which shall not be unreasonably withheld,
conditioned or delayed). The High Tide Parties shall make all payments required with respect to any such Tax Returns; <I>provided</I>,
<I>however</I>, that the Shareholders shall promptly reimburse the High Tide Parties to the extent any payment the High Tide Parties is
required to make with respect to any such Tax Return relates to the operations of DSD for any Pre-Closing Tax Period to the extent such
amounts are excluded from any payments made pursuant to Section 8.03(c).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(iv)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
High Tide Parties shall not, and shall not cause or permit any of its Affiliates, or the Acquisition Sub to, (A) amend any Tax Returns
filed with respect to any Pre-Closing Tax Period, (B) make or change any Tax election or accounting method or practice with respect to,
or that has retroactive effect to, any Pre-Closing Tax Period, or (C) initiate any voluntary disclosure with respect to Taxes or otherwise
voluntarily approach a Governmental Entity with respect to Taxes, in each case without the prior written consent of the Shareholder Representative
(which consent may not be unreasonably withheld, delayed, or conditioned)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Allocation
of Certain Taxes</U>. The amount of any Taxes for a taxable period beginning on or before the Closing Date and ending after the Closing
Date (a &ldquo;<B><U>Straddle Period</U></B>&rdquo;) allocable to the portion of such period ending on the Closing Date shall be deemed
to equal (i) in the case of Taxes that (x) are based upon or related to income or receipts or (y) imposed in connection with any sale
or other transfer or assignment of property (other than Transfer Taxes described in Section 5.13(a)(iii)), the amount which would be payable
if the taxable year ended with the Closing Date, and (ii) in the case of other Taxes imposed on a periodic basis (including property Taxes),
the amount of such Taxes for the entire period multiplied by a fraction the numerator of which is the number of calendar days in the period
ending with the Closing Date and the denominator of which is the number of calendar days in the entire period. For purposes of computing
the Taxes attributable to the two portions of a taxable period pursuant to this Section 5.13(b), the amount of any item that is taken
into account only once for each taxable period (e.g., the benefit of graduated tax rates, exemption amounts, etc.) shall be allocated
between the two portions of the period in proportion to the number of days in each portion.</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Cooperation
on Tax Matters; Tax Claims</U>.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
High Tide Parties and the Shareholders and their respective Affiliates shall cooperate in the preparation of all Tax Returns and the conduct
of all Tax audits or other administrative or judicial proceedings relating to the determination of any Tax for any Tax periods for which
one party could reasonably require the assistance of the other party in obtaining any necessary information.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If,
after the Closing Date, any Governmental Entity issues to the Acquisition Sub, the High Tide Parties or any of their respective Affiliates
or the Shareholder Representative, any Shareholder or any of their respective Affiliates a written notice of its intent to audit, examine
or conduct an audit, examination, or judicial or other proceeding or a written notice or inquiry, in each case with respect to Taxes or
Tax Returns of DSD for the Pre-Closing Tax Period (a &ldquo;<B>Tax Claim</B>&rdquo;), the party that has been notified of the Tax Claim
will give prompt notice to the other party of such Tax Claim following receipt, and thereafter will promptly forward such notices and
communications with such Governmental Entity relating to such Tax Claim; <I>provided</I> that the failure to forward such notices and
communications shall not release any party from any of their obligations under this Agreement except to the extent that such party is
materially prejudiced by such failure. Shareholder Representative will have the option to control, at Shareholders&rsquo; sole cost and
expense, any Tax Claim that is solely with respect to a DSD Return (a &ldquo;<B>DSD Tax Claim</B>&rdquo;); <I>provided</I>, <I>however</I>,
that (i) Shareholder Representative shall keep the High Tide Parties reasonably informed regarding the status of such Tax Claim, (ii)
Shareholder Representative shall control the Tax Claim diligently and in good faith, and (iii) the High Tide Parties will have the right
to participate in any such Tax Claim. The High Tide Parties shall have the right to control, at their sole cost and expense, any other
Tax Claim, including any DSD Tax Claim Shareholder Representative elects not to control pursuant to this Section 5.13(c)(ii) (each, a
&ldquo;<B>High Tide Tax Claim</B>&rdquo;); <I>provided</I>, <I>however</I>, that where any High Tide Tax Claim may give rise to an obligation
on the part of Shareholders under Section 8.03(c), Shareholder Representative, at Shareholders&rsquo; sole cost and expense, will have
the right to participate in, but not control, in any such High Tide Tax Claim. The party controlling a Tax Claim described in the preceding
two sentences will not agree to settle such Tax Claim without the prior written consent of the other party, which consent will not be
unreasonably withheld, conditioned or delayed. To the extent there is any conflict between this Section 5.13(c)(ii) and any other provision
in this Agreement, this Section 5.13(c)(ii) shall govern.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Tax
Treatment</U>. The High Tide Parties, Shareholders, Acquisition Sub and DSD intend that the Acquisition set forth in this Agreement will
qualify as a &ldquo;reorganization&rdquo; within the meaning of Section 368(a)(1)(B) of the Code and the Treasury Regulations promulgated
thereunder and the parties further intend, by executing this Agreement, that this Agreement constitutes a &ldquo;plan of reorganization&rdquo;
within the meaning of Treasury Regulations Section 1.368-2(g). The High Tide Parties, the Shareholders, Acquisition Sub and DSD shall
report the Acquisition as a reorganization pursuant to Section 368(a)(1)(B) of the Code, and none of the parties hereto shall take any
tax position to the contrary on any Tax Return, or in any proceeding, audit, or examination, except to the extent required to do so pursuant
to a &ldquo;determination&rdquo; within the meaning of Section 1313(a) of the Code. Each of the High Tide Parties, Shareholders, Acquisition
Sub and DSD (and their respective Affiliates) shall use reasonable best efforts to cause the Acquisition to qualify, and shall not take
any action or fail to take any action that could reasonably be expected to impede or prevent the Acquisition from qualifying, as a &ldquo;reorganization&rdquo;
within the meaning of Section 368(a) of the Code.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>Continuity
of Business Enterprise</I>. It is the present intention of the High Tide Parties to continue at least one significant historic business
line of DSD, or to use at least a significant portion of DSD&rsquo;s historic business assets in a business, in each case within the meaning
of Treasury Regulations Section 1.368-1(d). The High Tide Parties (directly or indirectly through Acquisition Sub) will continue at least
one significant historic business line of DSD, or use at least a significant portion of DSD's historic business assets in a business,
in each case within the meaning of&nbsp; Treasury Regulations Section 1.368-1(d), except that (i) Acquisition Sub may transfer DSD's historic
business assets to a corporation that is a member of DSD's &ldquo;qualified group,&rdquo; within the meaning of&nbsp; Treasury Regulations
Section 1.368-1(d)(4)(ii), or (ii) the High Tide Parties may transfer Acquisition Sub to a corporation that is a member of DSD's &ldquo;qualified
group,&rdquo; within the meaning of&nbsp; Treasury Regulations Section 1.368-1(d)(4)(ii).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Active
Trade or Business.</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-indent: 0.5in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For
at least the 36-month period preceding the Acquisition, High Tide or any of its qualified subsidiaries within the meaning of Treasury
Regulations Sections 1.367(a)-3(c)(5)(vii) has been engaged in an &ldquo;active trade or business&rdquo; outside the United States within
the meaning of Treasury Regulations Sections 1.367(a)-2(d)(2), (3), and (4), and neither High Tide nor any such subsidiary (as applicable)
has any intention to substantially dispose of or discontinue such trade or business.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-indent: 0.5in">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
fair market value of High Tide (excluding any assets (including stock) acquired by High Tide within the 36-month period preceding the
Acquisition other than assets that were acquired in the ordinary course of business and either (i) were not (A) held for the production
of &ldquo;passive income&rdquo; as&nbsp;defined&nbsp;in Section 1297(b) of the Code, and (B) acquired&nbsp;for the&nbsp;principal purpose&nbsp;of
satisfying the &ldquo;substantiality test&rdquo; within the meaning of Treasury Regulations Sections 1.367(a)-3(c)(3)(iii), or (ii) consist
of the stock of a qualified subsidiary within the meaning of Treasury Regulations Sections 1.367(a)-3(c)(5)(vii)) is greater than or equal
to the fair market value of DSD.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Substantiality.
</U>The Acquisition Consideration constitutes less than 50 percent of (i) the total voting power of the High Tide Common Stock, and (ii)
the fair market value of High Tide, in each case, determined based on the voting power and fair market value of the Acquisition Consideration
immediately after the Acquisition.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(h)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Certain
Shareholders</U>. The High Tide Parties will ensure that none of the Shareholders shall be a 5% Transferee Shareholder immediately after
the Acquisition.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center; text-indent: 0in">Article
VI<BR>
Conditions</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
6.01&nbsp;&nbsp;Conditions to Each Party&rsquo;s Obligation to Effect the Acquisition<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black">
The respective obligations of each party to this Agreement to effect the Acquisition is subject to the satisfaction or waiver (where
permissible pursuant to applicable Law) on or prior to the Closing Date of each of the following conditions: </FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Listing</U>.
The shares of High Tide Common Stock issuable as Acquisition Consideration pursuant to this Agreement shall have been approved for listing
on the TSVX and NASDAQ, subject to official notice of issuance.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>No
Injunctions, Restraints, or Illegality</U>. No Governmental Entity having jurisdiction over any party hereto shall have enacted, issued,
promulgated, enforced, or entered any Laws or Orders, whether temporary, preliminary, or permanent, that make illegal, enjoin, or otherwise
prohibit consummation of the Acquisition, the High Tide Stock Issuance, or the other transactions contemplated by this Agreement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Governmental
Consents</U>. All consents, approvals and other authorizations of any Governmental Entity set forth in Section 6.01 of the DSD Disclosure
Letter and Section 6.01 of the High Tide Disclosure Letter and required to consummate the Acquisition, the High Tide Stock Issuance, and
the other transactions contemplated by this Agreement shall have been obtained, free of any condition that would reasonably be expected
to have a DSD Material Adverse Effect or High Tide Material Adverse Effect.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Escrow
Agreement</U>. The Escrow Agreement, substantially in the form attached hereto as Exhibit B, shall have been duly executed by DSD, Shareholders,
High Tide and High Tide&rsquo;s Counsel (as the escrow agent thereunder).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
6.02&nbsp;&nbsp;Conditions to Obligations of High Tide<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> The obligations
of High Tide to effect the Acquisition are also subject to the satisfaction or waiver (where permissible pursuant to applicable Law)
by High Tide on or prior to the Closing Date of the following conditions: </FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Representations
and Warranties. (i) The representations and warranties of DSD (other than in Section 3.01(a), Section 3.02, Section 3.03(a), Section 3.03(b),
Section 3.03(d), Section 3.03(e), and Section 3.05(a)) set forth in Article III of this Agreement shall be true and correct in all respects
(without giving effect to any limitation indicated by the words &ldquo;DSD Material Adverse Effect,&rdquo; &ldquo;in all material respects,&rdquo;
&ldquo;in any material respect,&rdquo; &ldquo;material,&rdquo; or &ldquo;materially&rdquo;) when made, and also on and as of the Closing
Date, as if made on and as of such date (except those representations and warranties that address matters only as of a particular date,
which shall be true and correct in all respects as of that date), except where the failure of such representations and warranties to be
so true and correct would not reasonably be expected to have, individually or in the aggregate, a DSD Material Adverse Effect; (ii) the
representations and warranties of DSD contained in Section 3.02 shall be true and correct (other than <I>de minimis</I> inaccuracies)
when made and on and as of the Closing Date, as if made on and as of such date (except those representations and warranties that address
matters only as of a particular date, which shall be true and correct in all material respects as of that date); and (iii) the representations
and warranties contained in Section 3.01(a), Section 3.03(a), Section 3.03(b), Section 3.03(d), Section 3.03(e), and Section 3.05(a),
shall be true and correct in all respects when made and on and as of the Closing Date, as if made on and as of such date (except those
representations and warranties that address matters only as of a particular date, which shall be true and correct in all respects as of
that date).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Performance
of Covenants</U>. DSD shall have performed in all material respects all obligations and complied in all material respects with the agreements
and covenants, in this Agreement required to be performed by or complied with by it at or prior to the Closing Date.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>DSD
Material Adverse Effect</U>. Since the date of this Agreement, there shall not have been any DSD Material Adverse Effect.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Officers
Certificate</U>. High Tide will have received a certificate, signed by the chief executive officer or chief financial officer of DSD,
certifying as to the matters set forth in Section 6.02(a), Section 6.02(b), and Section 6.02(c) hereof.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Key
Employees</U>. As an incentive for High Tide to consummate this Agreement, DSD shall make reasonable efforts to retain the two DSD key
employees, Feliks Khaykin and Gabriel Aronovich (each, a &ldquo;<B>Key Employee</B>&rdquo;), shall have entered into binding, prior to
Closing Date, two year non-compete agreement and a four year non-solicitation agreement each starting from the date of the termination
of their employment. Notwithstanding the foregoing the non-compete agreement shall be limited to the geographical area of DSD Business
and in the sector of DSD&rsquo;s accessories business. Except for the two Key Employees, there shall be no requirement for High Tide to
employ any other employees of DSD.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Finder&rsquo;s
Fee</U>. DSD shall have obtained a letter from the broker referenced in Schedule 3.10, acknowledging that his finder&rsquo;s fee shall
be solely the responsibility of DSD prior to the Closing and the Shareholders following the Closing and that post-Closing, neither High
Tide nor DSD shall have any responsibility with respect thereto.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Canadian
Subsidiary</U>. DSD shall use reasonable best efforts to dissolve its Canadian subsidiary.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-indent: 0.5in">(h)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Audit
Status</U>. DSD shall have provided High Tide with an updated status of the audit currently being undertaken in the State of New Jersey.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
6.03&nbsp;&nbsp;Conditions to Obligation of DSD<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> The obligation of DSD
to effect the Acquisition is also subject to the satisfaction or waiver by DSD on or prior to the Closing Date of the following conditions:</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Representations
and Warranties</U>. (i) The representations and warranties of High Tide and Acquisition Sub (other than in Section 4.01(a), Section 4.02(a),
Section 4.03(a), Section 4.03(b)), Section 4.03(d), Section 4.05, and Section Section 4.10 set forth in ARTICLE IV of this Agreement)
shall be true and correct in all respects (without giving effect to any limitation indicated by the words &ldquo;High Tide Material Adverse
Effect,&rdquo; &ldquo;in all material respects,&rdquo; &ldquo;in any material respect,&rdquo; &ldquo;material,&rdquo; or &ldquo;materially&rdquo;)
when made and on and as of the Closing Date, as if made on and as of such date (except those representations and warranties that address
matters only as of a particular date, which shall be true and correct in all respects as of that date), except where the failure of such
representations and warranties to be so true and correct would not reasonably be expected to have, individually or in the aggregate, a
High Tide Material Adverse Effect; (ii) the representations and warranties of High Tide contained in Section 4.02(a) shall be true and
correct (other than <I>de minimis</I> inaccuracies) when made and on and as of the Closing Date, as if made on and as of such date (except
those representations and warranties that address matters only as of a particular date, which shall be true and correct in all material
respects as of that date); and (iii) the representations and warranties contained in Section 4.01(a), Section 4.03(a), Section 4.03(b),
Section 4.03(d), Section 4.05, and Section Section 4.10 shall be true and correct in all respects when made and on and as of the Closing
Date, as if made on and as of such date (except those representations and warranties that address matters only as of a particular date,
which shall be true and correct in all respects as of that date).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Performance
of Covenants</U>. High Tide shall have performed in all material respects all obligations and complied in all material respects with the
agreements and covenants, of this Agreement required to be performed by or complied with by them at or prior to the Closing Date.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>High
Tide Material Adverse Effect</U>. Since the date of this Agreement, there shall not have been any High Tide Material Adverse Effect.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Share
Consideration Listing</U>. The Share Consideration shall be listed on the TSVX and NASDAQ.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Officers
Certificate</U>. DSD will have received a certificate, signed by an officer of High Tide, certifying as to the matters set forth in Section
6.03(a), Section 6.03(b), and Section 6.03(c).</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>Section
6.04</B> &nbsp;<U>Post-Closing Covenants of the Parties</U><FONT STYLE="color: black; line-height: 107%">. In further consideration of
the premises, representations and warranties and the covenants and agreements contained herein and other good and valuable consideration,
the parties hereto hereby agree to cooperate with each other and use reasonable best efforts to promptly prepare and file all necessary
documentation, to effect all applications, notices, petitions and filings, and to obtain as promptly as practicable any consents, approvals
and authorizations of all third parties and governmental bodies which are necessary or advisable to consummate this Agreement and to
comply with the terms and conditions of all such consents, approvals and authorizations of all such third parties and governmental bodies.
DSD and the Shareholders will cooperate with High Tide&rsquo;s audit of the financial statements of DSD.</FONT></FONT></P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center; text-indent: 0in">Article
VII<BR>
Termination, Amendment, and Waiver</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
7.01&nbsp;&nbsp;Termination by Mutual Consent<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> This Agreement may be
terminated at any time prior to the Closing Date (whether before or after the receipt of the Requisite DSD Approval or the Requisite
High Tide Approval) by the mutual written consent of High Tide and DSD. </FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
7.02&nbsp;&nbsp;Termination by Either High Tide or DSD<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> This Agreement
may be terminated by either High Tide or DSD at any time prior to the Closing Date (whether before or after the receipt of the Requisite
DSD Approval or Requisite High Tide Approval): </FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;if
the Acquisition shall not have been consummated on or prior to 5:00 p.m., Eastern Time, on July 31, 2021 (the &ldquo;<B>End Date</B>&rdquo;);
<I>provided, however</I>, that the right to terminate this Agreement pursuant to this Section 7.02(a) shall not be available to any party
whose breach of any representation, warranty, covenant, or agreement set forth in this Agreement has been the cause of, or resulted in,
the failure of the Acquisition to be consummated on or before the End Date. The Parties mutually covenant to use their reasonable best
efforts to consummate the Closing by July 31, 2021; or</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;if
any Governmental Entity of competent jurisdiction shall have enacted, issued, promulgated, enforced, or entered any Law or Order making
illegal, permanently enjoining, or otherwise permanently prohibiting the consummation of the Acquisition, the High Tide Stock Issuance,
or the other transactions contemplated by this Agreement, and such Law or Order shall have become final and nonappealable; <I>provided,
however</I>, that the right to terminate this Agreement pursuant to this Section 7.02(b) shall not be available to any party whose breach
of any representation, warranty, covenant, or agreement set forth in this Agreement has been the cause of, or resulted in, the issuance,
promulgation, enforcement, or entry of any such Law or Order;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
7.03&nbsp;&nbsp;Termination by High Tide<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> This Agreement may be terminated
by High Tide at any time prior to the Closing Date, if there shall have been a breach or failure of any representation, warranty, covenant,
or agreement on the part of DSD set forth in this Agreement such that the conditions to the Closing of the Acquisition set forth in Section
6.02(a) or Section 6.02(b), as applicable, would not be satisfied and, in either such case, such breach is incapable of being cured by
the End Date; <I>provided, that</I> High Tide shall have given DSD at least thirty (30) days written notice prior to such termination
stating High Tide&rsquo;s intention to terminate this Agreement pursuant to this Section 7.03 <I>provided further</I>, that High Tide
shall not have the right to terminate this Agreement pursuant to this Section 7.03 if High Tide is then in material breach of any representation,
warranty, covenant, or obligation hereunder, which breach has not been cured.</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
7.04&nbsp;&nbsp;Termination by DSD<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> This Agreement may be terminated
by DSD at any time prior to the Closing Date, if there shall have been a breach of any representation, warranty, covenant, or agreement
on the part of High Tide set forth in this Agreement such that the conditions to the Closing of the Acquisition set forth in Section
6.03(a) or Section 6.03(b), as applicable, would not be satisfied and, in either such case, such breach is incapable of being cured by
the End Date; <I>provided, that</I> DSD shall have given High Tide at least 30 days written notice prior to such termination stating
DSD&rsquo;s intention to terminate this Agreement pursuant to this Section 7.04; <I>provided further</I>, that DSD shall not have the
right to terminate this Agreement pursuant to this Section 7.04 if DSD is then in material breach of any representation, warranty, covenant,
or obligation hereunder, which breach has not been cured.</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
7.05&nbsp;&nbsp;Notice of Termination; Effect of Termination<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> The party
desiring to terminate this Agreement pursuant to this <FONT STYLE="text-transform: uppercase">Article VII</FONT> (other than pursuant
to Section 7.01) shall deliver written notice of such termination to each other party hereto specifying with particularity the reason
for such termination, and any such termination in accordance with this Section 7.05 shall be effective immediately upon delivery of such
written notice to the other party. If this Agreement is terminated pursuant to this <FONT STYLE="text-transform: uppercase">Article VII</FONT>,
it will become void and of no further force and effect, with no liability on the part of any party to this Agreement (or any stockholder,
director, officer, employee, agent, or Representative of such party) to any other party hereto, except: (a) with respect to Section 5.03(b),
this Section 7.05, Section 7.06, which shall remain in full force and effect; and (b) with respect to any liabilities or damages incurred
or suffered by a party, to the extent such liabilities or damages were the result of fraud or the breach by another party of any of its
representations, warranties, covenants, or other agreements set forth in this Agreement. </FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
7.06&nbsp;&#9;</B></FONT><B>Fees and Expenses Following Termination.&nbsp;</B> All Expenses incurred in connection with this Agreement and the
transactions contemplated hereby will be paid by the party incurring such Expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
7.07&nbsp;&nbsp;Amendment<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> At any time prior to the Closing Date, this
Agreement may be amended or supplemented in any and all respects, whether before or after receipt of the Requisite DSD Approval , by
written agreement signed by each of the parties hereto. </FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
7.08&nbsp;&nbsp;Extension; Waiver<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> At any time prior to the Closing
Date, High Tide, on the one hand, or DSD, on the other hand, may: (a) extend the time for the performance of any of the obligations of
the other party(ies); (b) waive any inaccuracies in the representations and warranties of the other party(ies) contained in this Agreement
or in any document delivered under this Agreement; or (c) unless prohibited by applicable Law, waive compliance with any of the covenants,
agreements, or conditions contained in this Agreement. Any agreement on the part of a party to any extension or waiver will be valid
only if set forth in an instrument in writing signed by such party. The failure of any party to assert any of its rights under this Agreement
or otherwise will not constitute a waiver of such rights. </FONT></FONT></P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center; text-indent: 0in">Article
VIII<BR>
Miscellaneous</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
8.01&nbsp;&nbsp;Definitions<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> For purposes of this Agreement, the following
terms will have the following meanings when used herein with initial capital letters:</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>5% Transferee
Shareholder</B>&rdquo; means any shareholder of DSD that would be a &ldquo;five-percent transferee shareholder&rdquo; of High Tide within
the meaning of Treasury Regulations Section 1.367(a)-3(c)(5)(ii) following the Acquisition that does not enter into a five-year gain recognition
agreement in the form provided in Treasury Regulations Section 1.367(a)-8(c).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Acquisition Agreement</B>&rdquo;
has the meaning set forth in Section 5.04(a).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Acquisition Consideration</B>&rdquo;
has the meaning set forth in Section 2.01(a).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Acquisition</B>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Affiliate</B>&rdquo;
means, with respect to any Person, any other Person that directly or indirectly controls, is controlled by, or is under common control
with, such first Person. For the purposes of this definition, &ldquo;control&rdquo; (including, the terms &ldquo;controlling,&rdquo; &ldquo;controlled
by,&rdquo; and &ldquo;under common control with&rdquo;), as applied to any Person, means the possession, directly or indirectly, of the
power to direct or cause the direction of the management and policies of that Person, whether through the ownership of voting securities,
by Contract, or otherwise.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Affordable Care
Act</B>&rdquo; means the Patient Protection and Affordable Care Act (PPACA), as amended by the Health Care and Education Reconciliation
Act (HCERA).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Agreement</B>&rdquo;
has the meaning set forth in the Preamble.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Antitrust Laws</B>&rdquo;
has the meaning set forth in Section 3.03(c).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Associate</B>&rdquo;
has the meaning set forth in Section 912(a)(3) of the NRS.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Book-Entry Share</B>&rdquo;
has the meaning set forth in <B>Error! Reference source not found.</B>.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Business Day</B>&rdquo;
means any day, other than Saturday, Sunday, or any day on which banking institutions located in New York, New York are authorized or required
by Law or other governmental action to close.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Charter Documents</B>&rdquo;
means: (a) with respect to a corporation, the charter, certificate or articles of incorporation, as applicable, and bylaws thereof; (b)
with respect to a limited liability company, the certificate of formation or organization, as applicable, and the operating or limited
liability company agreement, as applicable, thereof; (c) with respect to a partnership, the certificate of formation and the partnership
agreement; and (d) with respect to any other Person the organizational, constituent and/or governing documents and/or instruments of such
Person.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Closing Date</B>&rdquo;
has the meaning set forth in Section 1.02.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Closing</B>&rdquo;
has the meaning set forth in Section 1.02.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>COBRA</B>&rdquo;
means the Consolidated Omnibus Budget Reconciliation Act of 1985, as amended, and as codified in Section 4980B of the Code and Section
601 <I>et. seq.</I> of ERISA.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Code</B>&rdquo;
means the U.S. Internal Revenue Code, as amended and in effect as of the date hereof.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Consent</B>&rdquo;
has the meaning set forth in Section 3.03(c).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Contracts</B>&rdquo;
means any contracts, agreements, licenses, notes, bonds, mortgages, indentures, leases, or other binding instruments or binding commitments,
whether written or oral.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Damages</B>&rdquo;
means all losses, damages, liabilities and claims, and fees, costs and expenses of any kind related thereto, <I>provided</I> that notwithstanding
anything to the contrary contained in this Agreement, Damages shall not include lost profits, lost revenue, diminutions in value, lost
anticipated savings or consequential, special, incidental, indirect or punitive damages.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>End Date</B>&rdquo;
has the meaning set forth in Section 7.02(a).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Environmental
Laws</B>&rdquo; means any applicable Law, and any Order or binding agreement with any Governmental Entity: (a) relating to pollution (or
the cleanup thereof) or the protection of natural resources, endangered or threatened species, human health or safety, or the environment
(including ambient air, soil, surface water or groundwater, or subsurface strata); or (b) concerning the presence of, exposure to, or
the management, manufacture, use, containment, storage, recycling, reclamation, reuse, treatment, generation, discharge, transportation,
processing, production, disposal or remediation of any Hazardous Materials. The term &ldquo;Environmental Law&rdquo; includes, without
limitation, the following (including their implementing regulations and any state analogs): the Comprehensive Environmental Response,
Compensation, and Liability Act of 1980, as amended by the Superfund Amendments and Reauthorization Act of 1986, 42 U.S.C. &sect;&sect;
9601 <I>et seq.</I>; the Solid Waste Disposal Act, as amended by the Resource Conservation and Recovery Act of 1976, as amended by the
Hazardous and Solid Waste Amendments of 1984, 42 U.S.C. &sect;&sect; 6901 <I>et seq.</I>; the Federal Water Pollution Control Act of 1972,
as amended by the Clean Water Act of 1977, 33 U.S.C. &sect;&sect; 1251 <I>et seq.</I>; the Toxic Substances Control Act of 1976, as amended,
15 U.S.C. &sect;&sect; 2601 <I>et seq.</I>; the Emergency Planning and Community Right-to-Know Act of 1986, 42 U.S.C. &sect;&sect; 11001
<I>et seq.</I>; the Clean Air Act of 1966, as amended by the Clean Air Act Amendments of 1990, 42 U.S.C. &sect;&sect; 7401 <I>et seq.</I>;
and the Occupational Safety and Health Act of 1970, as amended, 29 U.S.C. &sect;&sect; 651 <I>et seq, </I>the Canadian Environmental Protection
Act, as amended, the Environmental Protection Act (Alberta), as amended, and its equivalents.</P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>ERISA</B>&rdquo;
means the Employee Retirement Income Security Act of 1974, as amended.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Escrow Agent</B>&rdquo;
has the meaning set forth in Section 2.02(a).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Escrow Agreement</B>&rdquo;
means that certain escrow agreement, substantially in the form herein as Exhibit B, by and among High Tide, Shareholders, DSD and Escrow
Agent, in substantially the form agreed to by the parties thereto as of the Execution Date.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Exchange Act</B>&rdquo;
has the meaning set forth in Section 3.03(c).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Expenses</B>&rdquo;
means, with respect to any Person, all reasonable and documented out-of-pocket fees and expenses (including all fees and expenses of counsel,
accountants, financial advisors, and investment bankers of such Person and its Affiliates), incurred by such Person or on its behalf in
connection with or related to the authorization, preparation, negotiation, execution, and performance of this Agreement and any transactions
related thereto, any litigation with respect thereto, the preparation, printing, filing, and mailing of the Joint Proxy Statement and
Form S-4, the filing of any required notices under the HSR Act or any non-US similar or equivalent Laws, or in connection with other regulatory
approvals, and all other matters related to the Acquisition, the High Tide Stock Issuance, and the other transactions contemplated by
this Agreement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>DSD Adverse Recommendation
Change</B>&rdquo; means the DSD Board: (a) recommending a Takeover Proposal; (b) failing to recommend against acceptance of any tender
offer or exchange offer for the shares of DSD Shares within ten Business Days after the commencement of such offer; or (c) resolving or
agreeing to take any of the foregoing actions.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>DSD Board</B>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>DSD Claim</B>&rdquo;
has the meaning set forth in Section 5.13(c)(ii).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>DSD Common Stock</B>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>DSD Continuing
Employees</B>&rdquo; has the meaning set forth in Section Section 5.08(a).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>DSD Disclosure
Letter</B>&rdquo; means the disclosure letter, dated as of the date of this Agreement and delivered by DSD to High Tide concurrently with
the execution of this Agreement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>DSD Employee
Plans</B>&rdquo; has the meaning set forth in Section Section 3.11(a)).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>DSD Employee</B>&rdquo;
has the meaning set forth in Section Section 3.11(a).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>DSD ERISA Affiliate</B>&rdquo;
means all employers, trades, or businesses (whether or not incorporated) that would be treated together with DSD or any of its Affiliates
as a &ldquo;single employer&rdquo; within the meaning of Section 414 of the Code.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>DSD IP Agreement</B>&rdquo;
means any licenses, sublicenses, consent to use agreements, settlements, coexistence agreements, covenants not to sue, waivers, releases,
permissions, and other Contracts, whether written or oral, relating to Intellectual Property and to which DSD is a party, beneficiary,
or otherwise bound.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>DSD IP</B>&rdquo;
has the meaning set forth in Section 3.07(b).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>DSD Material
Adverse Effect</B>&rdquo; means any event, occurrence, fact, condition, or change that is, or would reasonably be expected to become,
individually or in the aggregate, materially adverse to: (a) the business, results of operations, financial condition (financial or otherwise),
or assets of DSD; or (b) the ability of DSD to consummate the transactions contemplated hereby on a timely basis; <I>provided, however</I>,
that, a DSD Material Adverse Effect shall not be deemed to include events, occurrences, facts, conditions or changes arising out of, relating
to, or resulting from: (i) changes generally affecting the economy, financial or securities markets, or political conditions; (ii) the
execution and delivery, announcement, or pendency of the transactions contemplated by this Agreement, including the impact thereof on
relationships, contractual or otherwise, of DSD with employees, suppliers, customers, Governmental Entities, or other third Persons (it
being understood and agreed that this clause shall not apply with respect to any representation or warranty that is intended to address
the consequences of the announcement or the pendency of this Agreement); (iii) any changes in applicable Law or GAAP or other applicable
accounting standards, including interpretations thereof, (iv) acts of war or terrorism, or military actions, or the escalation thereof;
(v) natural disasters, or weather conditions, epidemics, pandemics, or disease outbreaks (including the COVID-19 virus)/public health
emergencies (as declared by the World Health Organization or the Health and Human Services Secretary of the United States), or other force
majeure events; (vi) general conditions in the industry in which DSD operates; (vii) any failure, in and of itself, by DSD to meet any
internal or published projections, forecasts, estimates, or predictions in respect of revenues, earnings, or other financial or operating
metrics for any period (it being understood that the facts or occurrences giving rise to or contributing to such failure may be deemed
to constitute, or be taken into account in determining whether there has been or would reasonably be expected to become, a DSD Material
Adverse Effect, to the extent permitted by this definition and not otherwise excepted by another clause of this proviso); (viii) any change,
in and of itself, in the market price or trading volume of DSD&rsquo;s securities (it being understood that the facts or occurrences giving
rise to or contributing to such change may be deemed to constitute, or be taken into account in determining whether there has been or
would reasonably be expected to become, a DSD Material Adverse Effect, to the extent permitted by this definition and not otherwise excepted
by another clause of this proviso); or (ix) actions taken as required or specifically permitted by the Agreement or actions or omissions
taken with High Tide&rsquo;s consent; provided further, however, that any event, change, and effect referred to in clauses (i), (iii),
(iv), (v), or (vi) immediately above shall be taken into account in determining whether a DSD Material Adverse Effect has occurred or
would reasonably be expected to occur to the extent that such event, change, or effect has a disproportionate effect on DSD, compared
to other participants in the industries in which DSD conducts its businesses. </P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>DSD Material
Contract</B>&rdquo; has the meaning set forth in Section Section 3.14(a).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>DSD Securities</B>&rdquo;
has the meaning set forth in <B>Error! Reference source not found.</B>.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>DSD</B>&rdquo;
has the meaning set forth in the Preamble.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>DSD-Owned IP</B>&rdquo;
means all Intellectual Property owned by DSD.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>DSD Return</B>&rdquo;
has the meaning set forth in the Section 5.13(a)(i).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>GAAP</B>&rdquo;
has the meaning set forth in Section 3.04(a).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Governmental
Entity</B>&rdquo; has the meaning set forth in Section 3.03(c).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Hazardous Substance</B>&rdquo;
means: (a) any material, substance, chemical, waste, product, derivative, compound, mixture, solid, liquid, mineral, or gas, in each case,
whether naturally occurring or man-made, that is hazardous, acutely hazardous, toxic, or words of similar import or regulatory effect
under Environmental Laws; and (b) any petroleum or petroleum-derived products, radon, radioactive materials or wastes, asbestos in any
form, lead or lead-containing materials, urea formaldehyde foam insulation, and polychlorinated biphenyls.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>High Tide Adverse
Recommendation Change</B>&rdquo; means the High Tide Board: (a) recommending a Takeover Proposal; (b) failing to recommend against acceptance
of any tender offer or exchange offer for the shares of High Tide Common Stock within ten Business Days after the commencement of such
offer; or (c) resolving or agreeing to take any of the foregoing actions.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>High Tide Balance
Sheet</B>&rdquo; has the meaning set forth in Section 4.04(c).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>High Tide Benefit
Plans</B>&rdquo; has the meaning set forth in Section Section 5.08(b).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>High Tide Board</B>&rdquo;
has the meaning set forth in the Recitals.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>High Tide Common
Stock</B>&rdquo; has the meaning set forth in the Recitals.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>High Tide Disclosure
Letter</B>&rdquo; means the disclosure letter, dated as of the date of this Agreement and delivered by High Tide and Acquisition Sub to
DSD concurrently with the execution of this Agreement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>High Tide Equity
Award</B>&rdquo; means a High Tide Stock Option or a High Tide Restricted Share, as the case may be.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>High Tide Material
Adverse Effect</B>&rdquo; means any event, occurrence, fact, condition, or change that is, or would reasonably be expected to become,
individually or in the aggregate, materially adverse to: (a) the business, results of operations, financial condition (financial or otherwise),
or assets of High Tide and its Subsidiaries, taken as a whole; or (b) the ability of High Tide to consummate the transactions contemplated
hereby on a timely basis; provided, however, that, for the purposes of clause (a), a High Tide Material Adverse Effect shall not be deemed
to include events, occurrences, facts, conditions, or changes arising out of, relating to, or resulting from: (i) changes generally affecting
the economy, financial or securities markets, or political conditions; (ii) the execution and delivery, announcement, or pendency of the
transactions contemplated by this Agreement, including the impact thereof on relationships, contractual or otherwise, of the High Tide
and its Subsidiaries with employees, suppliers, customers, Governmental Entities, or other third Persons (it being understood and agreed
that this clause shall not apply with respect to any representation or warranty that is intended to address the consequences of the execution
and delivery of this Agreement or the announcement or the pendency of this Agreement); (iii) any changes in applicable Law or applicable
accounting standards, including interpretations thereof, (iv) any outbreak or escalation of war or any act of terrorism, (v) natural disasters,
or weather conditions, epidemics, pandemics, or disease outbreaks (including the COVID-19 virus)/public health emergencies (as declared
by the World Health Organization or the Health and Human Services Secretary of the United States), or other force majeure events; (vi)
general conditions in the industry in which High Tide and its Subsidiaries operate; (vii) any failure, in and of itself, by High Tide
to meet any internal or published projections, forecasts, estimates, or predictions in respect of revenues, earnings, or other financial
or operating metrics for any period (it being understood that the facts or occurrences giving rise to or contributing to such failure
may be deemed to constitute, or be taken into account in determining whether there has been or would reasonably be expected to become,
a High Tide Material Adverse Effect, to the extent permitted by this definition and not otherwise excepted by another clause of this proviso);
(viii) any change, in and of itself, in the market price or trading volume of High Tide&rsquo;s securities (it being understood that the
facts or occurrences giving rise to or contributing to such change may be deemed to constitute, or be taken into account in determining
whether there has been or would reasonably be expected to become, a High Tide Material Adverse Effect, to the extent permitted by this
definition and not otherwise excepted by another clause of this proviso); or (ix) actions taken as required or specifically permitted
by the Agreement or actions or omissions taken with DSD&rsquo;s consent; provided further, however, that any event, change, and effect
referred to in clauses (i), (iii), (iv), (v), or (vi) immediately above shall be taken into account in determining whether a High Tide
Material Adverse Effect has occurred or would reasonably be expected to occur to the extent that such event, change, or effect has a disproportionate
effect on High Tide and its Subsidiaries, taken as a whole, compared to other participants in the industries in which High Tide and its
Subsidiaries conduct their businesses.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>High Tide Public
Documents</B>&rdquo; has the meaning set forth in Section 4.04(a).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>High Tide Restricted
Share</B>&rdquo; means any High Tide Common Stock subject to vesting, repurchase, or other lapse of restrictions granted under any High
Tide Stock Plan.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>High Tide Securities</B>&rdquo;
means the outstanding securities of High Tide as set forth in Schedule 4.02 to the High Tide Disclosure Letter.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>High Tide Stock
Issuance</B>&rdquo; has the meaning set forth in the Recitals.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>High Tide Stock
Option</B>&rdquo; means any option to purchase High Tide Common Stock granted under any High Tide Stock Plan.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>High Tide Subsidiary
Securities</B>&rdquo; has the meaning set forth in Section 4.02(d).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>High Tide Tax
Claim</B>&rdquo; has the meaning set forth in Section 5.13(c)(ii).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>High Tide Voting
Debt</B>&rdquo; has the meaning set forth in Section 4.02(c).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>High Tide VWAP
Trading Price</B>&rdquo; means, with respect to any date, the volume weighted average price per share of High Tide Common Stock as reported
on the TSVX for the 10 consecutive trading days preceding such date (as adjusted as appropriate to reflect any stock splits, stock dividends,
combinations, reorganizations, reclassifications, or similar events).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>High Tide</B>&rdquo;
has the meaning set forth in the Preamble.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><B>&ldquo;HIPAA&rdquo;</B>
means the Health Insurance Portability and Accountability Act of 1996, as amended.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>HSR Act</B>&rdquo;
means the Hart-Scott-Rodino Antitrust Improvements Act of 1976, as amended.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Intellectual
Property</B>&rdquo; means any and all of the following arising pursuant to the Laws of any jurisdiction throughout the world: (a) trademarks,
service marks, trade names, and similar indicia of source or origin, all registrations and applications for registration thereof, and
the goodwill connected with the use of and symbolized by the foregoing; (b) copyrights and all registrations and applications for registration
thereof; (c) trade secrets and know-how; (d) patents and patent applications; (e) internet domain name registrations; and (f) other intellectual
property and related proprietary rights.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Intervening
Event Notice Period</B>&rdquo; has the meaning set forth in <B>Error! Reference source not found.</B>.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Intervening Event</B>&rdquo;
means with respect to High Tide or DSD, as applicable, any material event, circumstance, change, effect, development, or condition occurring
or arising after the date hereof that was not known to, nor reasonably foreseeable by, any member of such party&rsquo;s board of directors,
as of or prior to the date hereof and did not result from or arise out of the announcement or pendency of, or any actions required to
be taken by such party (or to be refrained from being taken by such party) pursuant to, this Agreement; <I>provided, however</I>, that
in no event shall the following events, circumstances, or changes in circumstances constitute an Intervening Event: (a) the receipt, existence,
or terms of a Takeover Proposal or any matter relating thereto or consequence thereof or any inquiry, proposal, offer, or transaction
from any third party relating to or in connection with a transaction of the nature described in the definition of &ldquo;Takeover Proposal&rdquo;
(which, for the purposes of the Intervening Event definition, shall be read without reference to the percentage thresholds set forth in
the definition thereof); (b) any change in the price, or change in trading volume, of DSD Common Stock or High Tide Common Stock (<I>provided,
however</I>, that the exception to this clause (b) shall not apply to the underlying causes giving rise to or contributing to such change
or prevent any of such underlying causes from being taken into account in determining whether an Intervening Event has occurred).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>IRS</B>&rdquo;
means the United States Internal Revenue Service.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Knowledge</B>&rdquo;
means: (a) with respect to DSD, the actual knowledge of each of the individuals listed in Section 8.01 of DSD&rsquo;s Disclosure Letter;
and (b) with respect to High Tide and its Subsidiaries, the actual knowledge of each of the individuals listed in Section 8.01 of the
High Tide&rsquo;s Disclosure Letter; in each case, after due inquiry.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Laws</B>&rdquo;
means any federal, state, local, municipal, foreign, multi-national or other laws, common law, statutes, constitutions, ordinances, rules,
regulations, codes, Orders, or legally enforceable requirements enacted, issued, adopted, promulgated, enforced, ordered, or applied by
any Governmental Entity.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Lease</B>&rdquo;
means all leases, subleases, licenses, concessions, and other agreements (written or oral) under which DSD holds any Leased Real Estate,
including the right to all security deposits and other amounts and instruments deposited by or on behalf of DSD thereunder.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Leased Real Estate</B>&rdquo;
means all leasehold or subleasehold estates and other rights to use or occupy any Real Estate held by DSD.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Legal Action</B>&rdquo;
means any legal, administrative, arbitral, or other proceedings, suits, actions, investigations, examinations, claims, audits, hearings,
charges, complaints, indictments, litigations, or examinations.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Liability</B>&rdquo;
means any liability, indebtedness, or obligation of any kind (whether accrued, absolute, contingent, matured, unmatured, determined, determinable,
or otherwise, and whether or not required to be recorded or reflected on a balance sheet under GAAP).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Liens</B>&rdquo;
means, with respect to any property or asset, all pledges, liens, mortgages, charges, encumbrances, hypothecations, options, rights of
first refusal, rights of first offer, and security interests of any kind or nature whatsoever.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>LOI</B>&rdquo;
has the meaning set forth in Section 5.03(b).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Order</B>&rdquo;
has the meaning set forth in Section 3.09.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>PBGC</B>&rdquo;
has the meaning set forth in Section Section 3.11(d).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Permits</B>&rdquo;
has the meaning set forth in Section 3.08(b).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Permitted Liens</B>&rdquo;
means: (a) statutory Liens for current Taxes not yet due and payable or the amount or validity of which is being contested in good faith
(provided appropriate reserves required pursuant to GAAP have been made in respect thereof); (b) mechanics&rsquo;, carriers&rsquo;, workers&rsquo;,
repairers&rsquo;, and similar statutory Liens arising or incurred in the ordinary course of business for amounts which are not delinquent
or which are being contested by appropriate proceedings (provided appropriate reserves required pursuant to GAAP have been made in respect
thereof); (c) zoning, entitlement, building, and other land use regulations imposed by Governmental Entities having jurisdiction over
such Person&rsquo;s owned or leased real property, which are not violated by the current use and operation of such real property; (d)
covenants, conditions, restrictions, easements, and other similar non-monetary matters of record affecting title to such Person&rsquo;s
owned or leased real property, which do not materially impair the occupancy or use of such real property for the purposes for which it
is currently used in connection with such Person&rsquo;s businesses; (e) any right of way or easement related to public roads and highways,
which do not materially impair the occupancy or use of such real property for the purposes for which it is currently used in connection
with such Person&rsquo;s businesses; and (f) Liens arising under workers&rsquo; compensation, unemployment insurance, social security,
retirement, and similar legislation.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Person</B>&rdquo;
means any individual, corporation, limited or general partnership, limited liability DSD, limited liability partnership, trust, association,
joint venture, Governmental Entity, or other entity or group (which term will include a &ldquo;group&rdquo; as such term is defined in
Section 13(d)(3) of the Exchange Act).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Pre-Closing Return</B>&rdquo;
shall have the meaning set forth in Section 5.13(j).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Pre-Closing Tax
Period</B>&rdquo; means any Tax period (or portion thereof) ending on or before the Closing Date.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Post-Closing
Return</B>&rdquo; shall have the meaning set forth in Section 5.13(j).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Real Estate</B>&rdquo;
means all land, together with all buildings, structures, fixtures, and improvements located thereon and all easements, rights of way,
and appurtenances relating thereto, owned by DSD.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Representatives</B>&rdquo;
has the meaning set forth in Section 5.04(a).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Requisite DSD
Approval</B>&rdquo; has the meaning set forth in Section 3.03(a).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Requisite High
Tide Approval</B>&rdquo; has the meaning set forth in Section 4.03(a).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>SEC</B>&rdquo;
means the U.S. Securities and Exchange Commission.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Securities Act</B>&rdquo;
means Securities Act of 1933, as amended.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Security</B>&rdquo;
shall have the meaning set forth in Section 2.02(a)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Stock Consideration</B>&rdquo;
has the meaning set forth in Section 2.01(a).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Straddle Period</B>&rdquo;
shall have the meaning set forth in Section 5.13(b).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Subsidiary</B>&rdquo;
of a Person means a corporation, partnership, limited liability company, or other business entity of which a majority of the shares of
voting securities is at the time beneficially owned, or the management of which is otherwise controlled, directly or indirectly, through
one or more intermediaries, or both, by such Person.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Tax Claim</B>&rdquo;
has the meaning set forth in Section 5.13(c)(ii).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Tax Returns</B>&rdquo;
means any return, declaration, report, claim for refund, information return or statement, or other document relating to Taxes, including
any schedule or attachment thereto, and including any amendment thereof.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Taxes</B>&rdquo;
means all federal, state, local, foreign and other income, gross receipts, sales, use, production, ad valorem, transfer, franchise, registration,
profits, license, lease, service, service use, withholding, payroll, employment, unemployment, estimated, excise, severance, environmental,
stamp, occupation, premium, property (real or personal), real property gains, windfall profits, customs, duties or other taxes, fees,
assessments, or similar charges, together with any interest, additions or penalties with respect thereto and any interest in respect of
such additions or penalties.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>Treasury Regulations</B>&rdquo;
means the Treasury regulations promulgated under the Code.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B>TSXV</B>&rdquo;
means The TSX Venture Exchange.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><B>&ldquo;Voting Debt&rdquo;
</B>has the meaning set forth in Section 3.02(c)<B>.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
8.02&nbsp;&nbsp;&#9;</B></FONT><B>Interpretation; Construction.&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
table of contents and headings herein are for convenience of reference only, do not constitute part of this Agreement and shall not be
deemed to limit or otherwise affect any of the provisions hereof. Where a reference in this Agreement is made to a Section, Exhibit, Article,
or Schedule, such reference shall be to a Section of, Exhibit to, Article of, or Schedule of this Agreement unless otherwise indicated.
Unless the context otherwise requires, references herein: (i) to an agreement, instrument, or other document means such agreement, instrument,
or other document as amended, supplemented, and modified from time to time to the extent permitted by the provisions thereof; and (ii)
to a statute means such statute as amended from time to time and includes any successor legislation thereto and any regulations promulgated
thereunder. Whenever the words &ldquo;include,&rdquo; &ldquo;includes,&rdquo; or &ldquo;including&rdquo; are used in this Agreement, they
shall be deemed to be followed by the words &ldquo;without limitation,&rdquo; and the word &ldquo;or&rdquo; is not exclusive. The word
&ldquo;extent&rdquo; in the phrase &ldquo;to the extent&rdquo; means the degree to which a subject or other thing extends, and does not
simply mean &ldquo;if.&rdquo; A reference in this Agreement to $ or dollars is to U.S. dollars. The definitions of terms herein shall
apply equally to the singular and plural forms of the terms defined. The words &ldquo;hereof,&rdquo; &ldquo;herein,&rdquo; &ldquo;hereby,&rdquo;
&ldquo;hereto,&rdquo; and &ldquo;hereunder&rdquo; and words of similar import when used in this Agreement shall refer to this Agreement
as a whole and not to any particular provision of this Agreement. References to &ldquo;this Agreement&rdquo; shall include DSD Disclosure
Letter and High Tide Disclosure Letter.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
parties have participated jointly in negotiating and drafting this Agreement. In the event that an ambiguity or a question of intent or
interpretation arises, this Agreement shall be construed as if drafted jointly by the parties, and no presumption or burden of proof shall
arise favoring or disfavoring any party by virtue of the authorship of any provision of this Agreement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
8.03&#9;</B></FONT><B>&nbsp;&nbsp;Benefitting Parties; Survival; Indemnification.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Benefitting
Parties</U>. The representations, warranties and covenants of any party benefitting from such representations, warranties and covenants
(as the case may be, the &ldquo;<B>Benefitting Party</B>&rdquo;), and any Benefiting Party&rsquo;s right to indemnification or other recourse
with respect thereto, shall not be affected or deemed waived by reason of any investigation made by or on behalf of the Benefiting Party
(including by any of its Representatives) or by reason of any information contained in any High Tide Public Documents or by reason of
the fact that the Benefiting Party or any of its Representatives knew or should have known that any such representation or warranty is,
was or might be inaccurate or by reason of the Benefiting Party&rsquo;s waiver of any condition set forth in this Agreement, as the case
may be.</P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Survival</U>.
No representation, warranty, covenant or agreement of the parties contained in this Agreement or in any instrument delivered under this
Agreement will survive the Closing Date, except (x) any representation, warranty, covenant or agreement of the parties contained in this
Agreement which, by its terms, contemplates performance after the Closing Date; and (y) as follows:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the
representations and warranties set out in ARTICLE 3 (Representations and Warranties Relating to DSD) shall continue in full force and
effect for a period of two (2) years after the Closing Date.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the
representations and warranties set out in ARTICLE 4 (Representations and Warranties Relating to High Tide) shall continue in full force
and effect for a period of two (2) years after the Closing Date; and</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;any
claim for any breach of any of the representations and warranties contained in this Agreement or in any agreement, instrument, certificate
or other document executed or delivered pursuant hereto involving fraud or fraudulent misrepresentation may be made at any time following
the Closing Date, subject only to applicable limitation periods imposed by law.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0in">The periods in Section
8.03(b) above are collectively referred to as the &ldquo;<B>Survival Period.</B>&rdquo;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Indemnity
by DSD.</U> During the Survival Period (or provided notice of a claim for Damages was provided prior the expiration of the Survival Period),
DSD shall indemnify High Tide against and to protect, save and keep harmless High Tide and its current and former directors, officers,
agents and employees from and to assume liability for, payment of all any and all Damages that may be incurred or suffered by High Tide
as a consequence of or in connection with any inaccuracy or breach of any representation or warranty contained in this Agreement or as
a result of any claim or liabilities related to DSD&rsquo;s former subsidiary (each, a &ldquo;<B>Buyer Indemnification Event</B>&rdquo;).
The Escrowed Shares shall be placed in escrow for a period of twenty four (24) months from the Closing Date (the &ldquo;<B>Indemnity Period</B>&rdquo;)
and held pursuant to the terms of the Escrow Agreement (the &ldquo;<B>Escrowed Consideration</B>&rdquo;). In the event that there are
no claims made for Damages during the first six (6) months of the Indemnity Period, 25% of the Escrowed Consideration shall be released
to the Shareholders in the respective amount as set forth in Annex A and in accordance with the Escrow Agreement in four equal six months
installments following the first six months anniversary of this Agreement. Any forfeiture of Escrowed Shares resulting from an agreed
upon Indemnified Claim shall be deemed a corresponding reduction in the Acquisition Consideration.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Indemnity
by High Tide</U>. During the Survival Period (or provided notice of a claim for Damages was provided prior the expiration of the Survival
Period), High Tide hereby agrees to indemnify DSD against and to protect, save and keep harmless DSD and its current and former directors,
officers, agents, employees and shareholder from and to assume liability for any Damages that may be incurred or suffered by DSD as a
consequence of or in connection with for any breach or for any inaccuracy or breach of any representation or warranty contained in this
Agreement (each, a &ldquo;<B>DSD Indemnification Event</B>&rdquo;, and together with any Buyer Indemnification Event, an &ldquo;<B>Indemnification
Event</B>&rdquo;).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Either
DSD or the High Tide, as a party which has a right to seek indemnification pursuant to this Agreement and in such capacity, as the case
may be, shall be referred to as an &ldquo;<B>Indemnified Party</B>&rdquo;. Either DSD Indemnifying Parties or the High Tide subject to
any indemnification obligation pursuant to this Agreement and in such capacity, as the case may be, shall be referred to an &ldquo;<B>Indemnifying
Party.</B>&rdquo;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Direct
Claims</U>. Any claim for Damages by an Indemnified Party against an Indemnifying Party which does not result from a Third-Party Claim
(a &ldquo;<B>Direct Claim</B>&rdquo;) will be asserted by giving the Indemnifying Party (or, in the case of a DSD Indemnification Event,
the Shareholder Representative on behalf of and as representative of DSD Indemnifying Parties) reasonably prompt, but in any event not
later than thirty (30) days after Indemnified Party becomes aware of such Direct Claim, in each case by written notice of such Direct
Claim to the Shareholder Representative (in the case of Buyer Indemnification Event) or to the High Tide (in the case of DSD Indemnification
Event) (and such party, the &ldquo;<B>Notice Party</B>&rdquo;). Such notice by Indemnified Party will describe the Direct Claim in reasonable
detail, will include copies of all available material, written evidence thereof and will indicate the estimated amount, if reasonably
practicable, of Damages that has been or may be sustained by Indemnified Party. The Indemnifying Party will have a period of thirty (30)
days after receipt thereof within which to respond in writing to such Direct Claim. If the Indemnifying Party does not respond in writing
within the thirty (30) day period, the Indemnifying Party will be deemed to have rejected such Direct Claim and Indemnified Party will
be free to pursue remedies available to Indemnified Party on the terms and subject to the provisions of this Agreement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Third-Party
Claims</U>. If the High Tide or DSD, as the case may be, receives notice or otherwise becomes aware of the commencement of any action,
suit or proceeding, the assertion of any claim, the occurrence of any event, the existence of any fact or circumstance, or the incurrence
of any Damages, for which indemnification is provided for by Section 8.03 from any third party (a &ldquo;<B>Third-Party Claim</B>&rdquo;)
against which an Indemnified Party may bring a claim under this Agreement, the High Tide or DSD, as the case may be, shall provide prompt
written notice thereof, but in any event not later than thirty (30) days after receipt of such written notice of such Third-Party Claim.
Such notice will describe the Third-Party Claim in reasonable detail, will include copies of all available material, written evidence
thereof and will indicate the estimated amount, if reasonably practicable, of the Damages that has been or may be sustained by the Indemnifying
Party.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(h)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;High
Tide, or in the case of a Buyer Indemnification Claim, the Shareholder Representative, will have the right to participate in, or, by giving
written notice to Indemnified Party, to assume, the defense of any Third-Party Claim at the Indemnifying Party&rsquo;s own expense and
by the Indemnifying Party&rsquo;s own counsel, and the Indemnifying Party will cooperate in good faith in such defense. The Indemnified
Party and the Indemnifying Party shall each cooperate fully (and shall each cause its Affiliates to cooperate fully) with the other in
the defense of any Third-Party Claim. Without limiting the generality of the foregoing, each such Person shall furnish the other such
Person (at the expense of the Indemnifying Party) with such documentary or other evidence as is then in its or any of its Affiliates&rsquo;
possession as may reasonably be requested by the other Person for the purpose of defending against any such Third-Party Claim.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Indemnified Party shall use reasonable efforts to minimize and mitigate any Damages for which indemnification is sought hereunder. The
Indemnified Party agrees that, for so long as it has any right of indemnification under this Section 8.03, it shall not voluntarily or
by discretionary action, accelerate the timing or increase the cost of any obligation of the Indemnifying Party under this Section 8.03
(and the Indemnifying Party shall not be obligated to indemnify an Indemnified Party for any Damages to the extent arising from any such
voluntary or discretionary action), except to the extent that such action is taken (i) in the ordinary course of business consistent with
past practice (and not with the intent of discovering a condition that would constitute the breach of any representation or warranty,
or the breach of any, covenant or other agreement, of any other party hereto) and (ii) without violating the immediately preceding clause
(i), in order to enforce its rights under this Agreement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(j)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If,
within ten (10) days after giving notice of a Third-Party Claim to the Indemnifying Party pursuant, the Indemnified Party receives written
notice from the Indemnifying Party that they have elected to assume the defense of such Third-Party Claim as provided for in Section 8.03,
the Indemnifying Party will not be liable for any legal expenses subsequently incurred by Indemnified Party in connection with the defense
thereof; <I>provided, however</I>, that if the Indemnifying Party fails to take reasonable steps necessary to defend diligently such Third-Party
Claim within ten (10) days after receiving written notice from Indemnified Party that Indemnified Party reasonably believes the Indemnifying
Party has failed to take such steps or if the Indemnifying Party has not undertaken fully to indemnify Indemnified Party in respect of
all Damages relating to the matter, Indemnified Party may assume its own defense and the Indemnifying Party will be liable for all reasonable
costs and expenses paid or incurred in connection therewith. Without the prior written consent of Indemnified Party, which consent shall
not be unreasonably withheld or delayed, the Indemnifying Party will not enter into any settlement of any Third-Party Claim which would
lead to liability or create any financial or other obligation on the part of Indemnified Party for which Indemnified Party is not entitled
to indemnification hereunder, or which provides for injunctive or other non-monetary relief applicable to Indemnified Party, or does not
include an unconditional release of Indemnified Party. If a firm offer is made to settle a Third-Party Claim without leading to liability
or the creation of a financial or other obligation on the part of Indemnified Party for which Indemnified Party is not entitled to indemnification
hereunder and the Indemnifying Party desires to accept and agree to such offer, the Indemnifying Party will give written notice to Indemnified
Party to that effect. If Indemnified Party fails to consent to such firm offer within five (5) days after its receipt of such notice,
Indemnified Party may continue to contest or defend such Third-Party Claim and, in such event, the maximum liability of the Indemnifying
Party to Indemnified Party as to such Third-Party Claim will not exceed the amount of such settlement offer. High Tide will provide DSD
with reasonable access during normal business hours to books, records and employees (if still in their employ) of Indemnified Party necessary
in connection with the Indemnifying Party&rsquo;s defense of any Third-Party Claim which is the subject of a claim for indemnification
by Indemnified Party hereunder.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(k)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If
the Indemnifying Party (or, if the Indemnifying Party is DSD, the Shareholder Representative on behalf of DSD Indemnifying Parties) is
not notified by the Indemnified Party (or, if the Indemnified Party is DSD, the Shareholders&rsquo; Representative on behalf of DSD) within
thirty (30) days after the date of the receipt by the Indemnified Party of notice of, or of the Indemnified Party otherwise becoming aware
of, any particular Indemnification Event, whether pursuant to a Direct Claim or a Third-Party Claim, the Indemnifying Party shall be relieved
of all liability hereunder in respect of such Indemnification Event (or the facts or circumstances giving rise thereto) solely to the
extent that such Indemnifying Party is prejudiced or harmed as a consequence of such failure, and in any event the Indemnifying Party
shall not be liable for any expenses incurred during the period in which the Indemnified Party (or, if the Indemnified Party is DSD, the
Shareholder Representative on behalf of such DSD) was overdue in giving, and had not given, such notice.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(l)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any
liability for indemnification under this Agreement shall be determined without duplication of recovery by reason of the state of facts
giving rise to such liability constituting a breach of more than one representation, warranty, covenant or agreement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(m)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
amount of any Losses shall be determined on a Net After-Tax Basis and will be reduced by the amount recoverable by the applicable Indemnified
Party or any of their respective Affiliates, including DSD, as applicable, from any third party under contract with such party or under
any applicable insurance policy.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(n)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
rights and remedies of the Indemnified Parties under this Section 8.03 are exclusive and in lieu of any and all other rights and remedies
which any in Indemnified Party may have against the other party pursuant to this Agreement or the Transaction Documents or otherwise with
respect to the transactions contemplated by this Agreement or the Transaction Documents), with respect to (i) any breach of any representation
or warranty by an Indemnifying Party in or pursuant to this Agreement or any certificate required to be delivered pursuant to this Agreement,
or (ii) any breach by any Indemnifying Party of or failure by any Indemnifying Party to perform, any covenant or agreement contained in
this Agreement or the Transaction Documents. All claims for indemnification must be asserted, if at all, in good faith and in accordance
with the provisions of Section 8.03 and, to the extent applicable to such claims, within the relevant time period set forth in 8.03. In
furtherance of the foregoing, effective as of the consummation of the Closing, each Indemnified Party hereby waives, to the fullest extent
permitted by applicable Law, any and all other rights, claims and causes of action (including rights of contributions, if any) known or
unknown, foreseen or unforeseen, which exist or may arise in the future, that it may have against any Indemnifying Party, as the case
may be, arising under or based upon any Law (including any Law relating to environmental matters or arising under or based upon any securities
Law, common Law or otherwise) based upon events occurring prior to the Closing Date. Notwithstanding the foregoing, this Section 8.03(n)
shall not operate to limit the rights of the parties to (I) seek equitable remedies (including specific performance or injunctive relief)
which may be specifically provided for pursuant to this Agreement, or (II) pursue claims arising from fraud on the part of any Person.
Without limiting the generality of the foregoing, no party shall have any rights to set off indemnifiable Damages pursuant to this ARTICLE
VIII against other obligations owed to another party hereto.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
8.04&nbsp;&nbsp;Governing Law<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> This Agreement and all Legal Actions
(whether based on contract, tort, or statute) arising out of, relating to, or in connection with this Agreement or the actions of any
of the parties hereto in the negotiation, administration, performance, or enforcement hereof, shall be governed by and construed in accordance
with the internal laws of the State of New York without giving effect to any choice or conflict of law provision or rule (whether of
the State of New York or any other jurisdiction) that would cause the application of Laws of any jurisdiction other than those of the
State of New York. </FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
8.05&nbsp;&nbsp;Submission to Jurisdiction<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> Each of the parties hereto
irrevocably agrees that any Legal Action with respect to this Agreement and the rights and obligations arising hereunder, or for recognition
and enforcement of any judgment in respect of this Agreement and the rights and obligations arising hereunder brought by any other party
hereto or its successors or assigns shall be brought and determined exclusively in the State of Nevada, or in the event (but only in
the event) that such court does not have subject matter jurisdiction over such Legal Action, in the State of New York. Each of the parties
hereto agrees that mailing of process or other papers in connection with any such Legal Action in the manner provided in Section 8.07
or in such other manner as may be permitted by applicable Laws, will be valid and sufficient service thereof. Each of the parties hereto
hereby irrevocably submits with regard to any such Legal Action for itself and in respect of its property, generally and unconditionally,
to the personal jurisdiction of the aforesaid courts and agrees that it will not bring any Legal Action relating to this Agreement or
any of the transactions contemplated by this Agreement in any court or tribunal other than the aforesaid courts. Each of the parties
hereto hereby irrevocably waives, and agrees not to assert, by way of motion, as a defense, counterclaim, or otherwise, in any Legal
Action with respect to this Agreement and the rights and obligations arising hereunder, or for recognition and enforcement of any judgment
in respect of this Agreement and the rights and obligations arising hereunder: (a) any claim that it is not personally subject to the
jurisdiction of the above named courts for any reason other than the failure to serve process in accordance with this Section 8.05; (b)
any claim that it or its property is exempt or immune from jurisdiction of any such court or from any legal process commenced in such
courts (whether through service of notice, attachment prior to judgment, attachment in aid of execution of judgment, execution of judgment
or otherwise); and (c) to the fullest extent permitted by the applicable Law, any claim that (i) the suit, action, or proceeding in such
court is brought in an inconvenient forum, (ii) the venue of such suit, action, or proceeding is improper, or (iii) this Agreement, or
the subject matter hereof, may not be enforced in or by such courts.</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
8.06&nbsp;&nbsp;Waiver of Jury Trial<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> EACH PARTY ACKNOWLEDGES AND AGREES
THAT ANY CONTROVERSY WHICH MAY ARISE UNDER THIS AGREEMENT IS LIKELY TO INVOLVE COMPLICATED AND DIFFICULT ISSUES AND, THEREFORE, EACH
SUCH PARTY IRREVOCABLY AND UNCONDITIONALLY WAIVES ANY RIGHT IT MAY HAVE TO A TRIAL BY JURY IN RESPECT OF ANY LEGAL ACTION ARISING OUT
OF OR RELATING TO THIS AGREEMENT OR THE TRANSACTIONS CONTEMPLATED BY THIS AGREEMENT. EACH PARTY TO THIS AGREEMENT CERTIFIES AND ACKNOWLEDGES
THAT: (A) NO REPRESENTATIVE OF ANY OTHER PARTY HAS REPRESENTED, EXPRESSLY OR OTHERWISE, THAT SUCH OTHER PARTY WOULD NOT SEEK TO ENFORCE
THE FOREGOING WAIVER IN THE EVENT OF A LEGAL ACTION; (B) SUCH PARTY HAS CONSIDERED THE IMPLICATIONS OF THIS WAIVER; (C) SUCH PARTY MAKES
THIS WAIVER VOLUNTARILY; AND (D) SUCH PARTY HAS BEEN INDUCED TO ENTER INTO THIS AGREEMENT BY, AMONG OTHER THINGS, THE MUTUAL WAIVERS
AND CERTIFICATIONS IN THIS SECTION Section 8.06.</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
8.07&nbsp;&nbsp;Notices<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> All notices, requests, consents, claims, demands,
waivers, and other communications hereunder shall be in writing and shall be deemed to have been given upon the earlier of actual receipt
or (a) when delivered by hand providing proof of delivery; (b) when received by the addressee if sent by a nationally recognized overnight
courier (receipt requested); or (c) on the date sent by email if sent during normal business hours of the recipient, and on the next
Business Day if sent after normal business hours of the recipient. Such communications must be sent to the respective parties at the
following addresses (or to such other Persons or at such other address for a party as shall be specified in a written notice given in
accordance with this Section 8.07):</FONT></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 30%; padding-top: 6pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font: 12pt Times New Roman, Times, Serif">If to High Tide, to:</TD>
    <TD STYLE="width: 5%; padding-top: 6pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 65%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">HIGH TIDE INC.</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">#112, 11127 15<SUP>th</SUP> Street NE</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Calgary, AB T3K 2M4</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Attention: Raj Grover</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Email: Raj@hightide.com</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; padding-top: 6pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">with a copy (which will not constitute notice to High Tide) to:</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; padding-top: 6pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Sichenzia Ross Ference LLP</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">1185 Avenue of the Americas</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">New York, NY 10036</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Attention: Arthur Marcus</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Email: amarcus@srf.law</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; padding-top: 6pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">If to DSD, to:</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; padding-top: 6pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">DS Distribution Inc.</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">with a copy (which will not constitute notice to DSD) to:</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; padding-top: 6pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Lowenstein Sandler LLP</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">390 Lytton Avenue</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Palo Alto, CA 94301</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Attention: Kathi A. Rawnsley</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Email: krawnsley@lowenstein.com</P></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 30%; padding-top: 6pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font: 12pt Times New Roman, Times, Serif">If to the Shareholders, to:</TD>
    <TD STYLE="width: 5%; padding-top: 6pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 65%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Shareholders&rsquo; Representative</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Gabriel Aronovich</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
8.08&nbsp;&nbsp;Entire Agreement<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> This Agreement (including the Exhibits
to this Agreement), DSD Disclosure Letter, the High Tide Disclosure Letter, and the LOI constitute the entire agreement among the parties
with respect to the subject matter of this Agreement and supersede all other prior agreements and understandings, both written and oral,
among the parties to this Agreement with respect to the subject matter of this Agreement. In the event of any inconsistency between the
statements in the body of this Agreement, the LOI, the High Tide Disclosure Letter, and DSD Disclosure Letter (other than an exception
expressly set forth as such in the High Tide Disclosure Letter or DSD Disclosure Letter), the statements in the body of this Agreement
will control.</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
8.09&nbsp;&nbsp;No Third-Party Beneficiaries<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> This Agreement is for
the sole benefit of the parties hereto and their permitted assigns and respective successors and nothing herein, express or implied,
is intended to or shall confer upon any other Person or entity any legal or equitable right, benefit, or remedy of any nature whatsoever
under or by reason of this Agreement.</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt; vertical-align: baseline"><B>Section
8.10&nbsp;&nbsp;Severability<FONT STYLE="font-family: Times New Roman, Times, Serif; color: black">.</FONT></B></FONT> <FONT STYLE="font-size: 12pt; color: black">If
any term or provision of this Agreement is invalid, illegal, or unenforceable in any jurisdiction, such invalidity, illegality, or unenforceability
shall not affect any other term or provision of this Agreement or invalidate or render unenforceable such term or provision in any other
jurisdiction. Upon such determination that any term or other provision is invalid, illegal, or unenforceable, the parties hereto shall
negotiate in good faith to modify this Agreement so as to effect the original intent of the parties as closely as possible in a mutually
acceptable manner in order that the transactions contemplated hereby be consummated as originally contemplated to the greatest extent
possible.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
8.11&nbsp;&nbsp;Assignment<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> This Agreement shall be binding upon and
shall inure to the benefit of the parties hereto and their respective successors and permitted assigns. Neither High Tide nor DSD on
the other hand, may assign its rights or obligations hereunder without the prior written consent of the other party, which consent shall
not be unreasonably withheld, conditioned, or delayed. No assignment shall relieve the assigning party of any of its obligations hereunder.</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
8.12&nbsp;&nbsp;Remedies<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> Except as otherwise provided in this Agreement,
any and all remedies expressly conferred upon a party to this Agreement will be cumulative with, and not exclusive of, any other remedy
contained in this Agreement, at Law, or in equity. The exercise by a party to this Agreement of any one remedy will not preclude the
exercise by it of any other remedy. </FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Section
8.13&#9;</B></FONT><B>&nbsp;&nbsp;Specific Performance.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif; vertical-align: baseline">The
</FONT>parties hereto agree that irreparable damage would occur if any provision of this Agreement were not performed in accordance with
the terms hereof and that the parties shall be entitled to an injunction or injunctions to prevent breaches or threatened breaches of
this Agreement or to enforce specifically the performance of the terms and provisions hereof in any federal court located in the State
of New York or any New York state court, in addition to any other remedy to which they are entitled at Law or in equity.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each
party further agrees that: (i) no such party will oppose the granting of an injunction or specific performance as provided herein on the
basis that the other party has an adequate remedy at law or that an award of specific performance is not an appropriate remedy for any
reason at law or equity; (ii) no such party will oppose the specific performance of the terms and provisions of this Agreement; and (iii)
no other party or any other Person shall be required to obtain, furnish, or post any bond or similar instrument in connection with or
as a condition to obtaining any remedy referred to in this Section 8.13, and each party irrevocably waives any right it may have to require
the obtaining, furnishing, or posting of any such bond or similar instrument.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt"><B>Section
8.14&nbsp;&nbsp;Counterparts; Effectiveness<FONT STYLE="color: black">.</FONT></B><FONT STYLE="color: black"> This Agreement may be executed
in any number of counterparts, all of which will be one and the same agreement. This Agreement will become effective when each party
to this Agreement will have received counterparts signed by all of the other parties. </FONT></FONT></P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-transform: uppercase; text-align: center">[signature page
follows]</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-transform: uppercase; text-align: center">&nbsp;&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-transform: uppercase; text-align: center">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="text-transform: uppercase">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify; text-indent: 0.5in">IN WITNESS WHEREOF, the
parties hereto have caused this Agreement to be executed as of the date first written above by their respective officers thereunto duly
authorized.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-bottom: 8pt; padding-left: 5.4pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">DS DISTRIBUTION INC..</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 8pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">BY: <I><U>signed &ldquo;Feliks&rdquo;</U></I></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">NAME: Feliks</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">TITLE: CEO</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 8pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; padding-top: 6pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">HIGH TIDE INC.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 8pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">BY: <I><U>signed &ldquo;Harkitat Grover&rdquo;</U></I></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">NAME: Harkirat Grover&rdquo;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">TITLE: Chief Executive Officer</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 8pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify"><FONT STYLE="text-transform: uppercase">HIGH
    TIDE USA, INC.</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify"><FONT STYLE="text-transform: uppercase">&nbsp;</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify"><FONT STYLE="text-transform: uppercase">&nbsp;</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify"><FONT STYLE="text-transform: uppercase">By:
    </FONT><I><U>signed &ldquo; Harkirat Grover&rdquo;</U></I></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify"><FONT STYLE="text-transform: uppercase">Name:
    </FONT>Harkirat Grover</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify"><FONT STYLE="text-transform: uppercase">TITLE:
    C</FONT>hief Executive Officer</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 8pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; padding-top: 6pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD></TR>
  </TABLE>

<!-- Field: Page; Sequence: 63; Value: 2 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify; text-indent: 0.5in">IN WITNESS WHEREOF, the
parties hereto have caused this Agreement to be executed as of the date first written above by their respective officers thereunto duly
authorized.</P>

<P STYLE="font: 12pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-bottom: 8pt; padding-left: 5.4pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">SHAREHOLDERS:</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify"><I><U>signed &ldquo;Felix Khaykin&rdquo;</U></I></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Name: Feliks Khaykin</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Address: <FONT STYLE="background-color: black">Redacted</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0pt 0pt; text-align: justify; text-indent: 0.6in"><FONT STYLE="background-color: black">Redacted</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Email: <FONT STYLE="background-color: black">Redacted</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 8pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify"><I><U>signed &ldquo;Louis Coniglio&rdquo;</U></I></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Name: Louis Coniglio</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Address: <FONT STYLE="background-color: black">Redacted</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0pt 0pt; text-align: justify; text-indent: 0.6in"><FONT STYLE="background-color: Black">RedactedRedactedRedacted</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Email: <FONT STYLE="background-color: black">Redacted</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 8pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify"><I><U>signed &ldquo;Andre Bulatov&rdquo;</U></I></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Name: Andre Bulatov</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Address: <FONT STYLE="background-color: black">Redacted</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0pt 0pt; text-align: justify; text-indent: 0.6in"><FONT STYLE="background-color: black">Redacted</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Email: <FONT STYLE="background-color: black">Redacted</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P></TD></TR>
  </TABLE>
<P STYLE="font: 12pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">&nbsp;</P>


<!-- Field: Page; Sequence: 64; Value: 2 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 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: 33%">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 34%">-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->64<!-- Field: /Sequence -->-</TD><TD STYLE="width: 33%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-bottom: 8pt; padding-left: 5.4pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify"><I><U>signed &ldquo;Gabriel Aronovich&rdquo;</U></I></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Name: Gabriel Aronovich&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Address: <FONT STYLE="background-color: black">Redacted</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0pt 0pt; text-align: justify; text-indent: 0.6in"><FONT STYLE="background-color: black">Redacted</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Email: <FONT STYLE="background-color: black">Redacted</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 8pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">4LANA, LLC</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">By: <I><U>signed &ldquo;Vadim Telyatnikov&rdquo;</U></I></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Name: Vadim Telyatnikov</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Title: ___________________</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Address: <FONT STYLE="background-color: black">Redacted</FONT>&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0pt 0pt; text-align: justify; text-indent: 0.6in"><FONT STYLE="background-color: black">Redacted</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Email: <FONT STYLE="background-color: black">Redacted</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 8pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-size: 12pt; line-height: 107%">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify"><I><U>signed &ldquo;Joshua Solan&rdquo;</U></I></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Name: Joshua Solan</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Address: <FONT STYLE="background-color: black">Redacted</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0pt 0pt; text-align: justify; text-indent: 0.6in"><FONT STYLE="background-color: black">Redacted</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Email: <FONT STYLE="background-color: black">Redacted</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P></TD></TR>
  </TABLE>
<P STYLE="font: 12pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">&nbsp;</P>


<!-- Field: Page; Sequence: 65; Value: 2 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-bottom: 8pt; padding-left: 5.4pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify"><I><U>signed &ldquo;Brandon Miniman&rdquo;</U></I></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Name: Brandon Miniman</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Address: <FONT STYLE="background-color: black">Redacted</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0pt 0pt; text-align: justify; text-indent: 0.6in"><FONT STYLE="background-color: black">Redacted</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Email: <FONT STYLE="background-color: black">Redacted</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-bottom: 8pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">SHAREHOLDER REPRESENTATIVE:</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify"><I><U>signed &ldquo;Gabriel Aronovich&rdquo;</U></I></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Name: Gabriel Aronovich&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Address: <FONT STYLE="background-color: black">Redacted</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0pt 0pt; text-align: justify; text-indent: 0.6in"><FONT STYLE="background-color: black">Redacted</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">Email: <FONT STYLE="background-color: black">Redacted</FONT>&nbsp;</P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">&nbsp;</P></TD></TR>
  </TABLE>
<P STYLE="font: 12pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">&nbsp;</P>

<P STYLE="font: 12pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">&nbsp;</P>

<P STYLE="font: 12pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">&nbsp;</P>

<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: 33%">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 34%">-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->66<!-- Field: /Sequence -->-</TD><TD STYLE="width: 33%">&nbsp;</TD></TR>
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