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12. Flow-Through Share Liability | 12 Months Ended
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Jun. 30, 2024
Notes |
12. Flow-Through Share Liability | 12. Flow-Through Share Liability Flow-through share liability includes the liability portion of the flow-through shares issued. The flow-through common shares issued in the Offering (defined hereafter) completed on September 21, 2023 were issued at a premium to the market price in recognition of the tax benefits accruing to subscribers. The flow-through premium was calculated to be $3,637,149 and will be derecognized through income as eligible expenditures are incurred. For the period from September 21, 2023, to June 30, 2024, the Company incurred eligible expenditures of $2,457,316, satisfying $1,159,632 of such premium. As at June 30, 2024, the flow-through share liability is carried at a balance of $2,477,517. The following is a continuity schedule of the liability of the flow-through share liability:
| $ |
Balance, June 30, 2023 and 2022 | - |
Liability incurred on issuance of flow-through shares | 3,637,149 |
Settlement of flow-through share liability on incurred expenditures | (1,159,632) |
Balance, June 30, 2024 | 2,477,517 |

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