a)

In August 2019, the Company entered into an agreement for the construction and installation of equipment (Note 4a), as of August 31, 2021, $208,279 remained payable upon completion of the construction.

b)

On August 30, 2019, the Company entered into sales agreement to purchase an extraction system to be use in future at its operation in Colombia. The equipment has a value of CAD$658,260. The terms of the agreement require the Company to pay the full amount in monthly installments starting September 1, 2019 and will continue to February 2020. The equipment will be paid in full before the equipment is shipped to Colombia and title transfers to the Company. At November 30, 2021, the $233,496 (Note 4(b)) has been recorded as a deposit until the remaining purchase price is paid and the equipment is received.

c)

On June 30, 2021, the Company entered into certain construction agreements for building an energy network and transformer and a water treatment system with an aggregated cost of $437,673 (COP$1,747,279,680). As at November 30, 2021, the weighted average percentage of completion is 73% or $319,240 (COP$1,280,665,381), of the work related to the construction agreement, which has been capitalized as construction in process. As at November 30, 2021, the Company held deposits of $77,829 (COP$298,175,238) and is obligated to pay the remaining $111,032 (COP$443,261,101) prior to completion of the construction.

d)

As of November 30, 2021, the Company recorded a contingent liability of $547,190 (CAD$700,000) for expenses in connection with Allied Colombia acquisition, which is included in the balance of accounts payable and accrued liabilities on the consolidated balance sheets.

e)

During the year ended August 31, 2021, the Company settled amounts owed to certain previous management of $108,500, which was presented as settlement payments in the consolidated statement of operations and comprehensive loss. As at November 30, 2021, $90,000 remained outstanding and was included in accounts payable and accrued liabilities in the consolidated balance sheet.

f)

The Company has entered into leases for farm land in Colombia. See Note 7 for details.