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BASIS OF PREPARATION (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Basis Of Preparation |
SCHEDULE OF ASSETS AND LIABILITIES AVERAGE EXCHANGE RATES | SCHEDULE OF ASSETS AND LIABILITIES AVERAGE EXCHANGE RATES
|  | 2024 |  |  | 2023 |
Exchange rate of CAD 1 to US dollar at year-end |  |  | 1.438 |  |  |  | 1.324 |
Average exchange of during the year |  |  | 1.370 |  |  |  | 1.350 |
SCHEDULE OF CONSOLIDATED FINANCIAL STATEMENTS | The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries: SCHEDULE OF CONSOLIDATED FINANCIAL STATEMENTS
Name of Subsidiary |  | Place of Incorporation |  | Ownership |
Queensgate Resources Corp. |  | British Columbia, Canada |  |  | 100 | %
Queensgate Resources US Corp. |  | Nevada, USA |  |  | 100 | %
Siyata Mobile (Canada) Inc. |  | British Columbia, Canada |  |  | 100 | %
Siyata Mobile Israel Ltd. |  | Israel |  |  | 100 | %
Signifi Mobile Inc. |  | Quebec, Canada |  |  | 100 | %
ClearRF Nevada Ltd. |  | Nevada, USA |  |  | 100 | %
Siyata PTT Incorporated |  | Caymen Islands |  |  | 100 | %

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