(a)

On January 10, 2020, the Company issued 1,000,000 common shares to the President in relation to the RSUs granted in his consulting agreement determined to be valued at $1,000,000 based on private placement pricing at the time.

(b)

On January 28, 2020, the Company was not able to repay the January 2019 Investor Notes, which came due. Similarly, on March 7, 2020, the Company was not able to repay the March 2019 Investor Notes, which came due. As a result, the January 2019 Investor Notes, the March 2019 Investors Notes and the remaining convertible promissory notes disclosed under note 16, convertible promissory notes, are in default.

(c)

Between January 1 and April 7, 2020, the January 2019 Investors, the March 2019 Investors and the May 2019 Investors, converted a total of $76,726 of their unsecured convertible promissory notes, including accrued interest and professional fees of $6,726, for 7,717,326 common shares of the Company at a per share conversion price ranging from $0.003575 to $0.01755.

(d)

On February 27, 2020, the Company signed an agreement to lease certain equipment for five years. The monthly lease payment is $5,275 ($6,852 CAD), plus applicable harmonized sales taxes. The lease agreement also requires an upfront payment of $14,975 ($19,450 CAD), plus applicable harmonized sales taxes.

(e)

On March 23, 2020, the Company and BDO signed a settlement and mutual release agreement, with respect to the purchase of certain assets of Astoria through the court appointed receiver, BDO, on September 15, 2017. In exchange, BDO will credit the Company for certain charges levied by the City, totaling $15,082 ($19,589 CAD) and, will release the 529,970 common shares issued to BDO in connection with the above noted purchase, for a net cash settlement of $7,699 ($10,000 CAD).

(f)

Beginning in March 2020 the Governments of Canada and Ontario, as well as foreign governments instituted emergency measures as a result of the COVID-19 virus. The virus has had a major impact on Canadian and international securities and currency markets and consumer activity which may impact the Company's financial position, its results of operations and its cash flows significantly. As these are subsequent events, these financial statements do not reflect such impact. As at April 7, 2020 it is also not possible to accurately quantify or estimate that impact.

(g)

On March 31, 2020, PACE and the Company reached an agreement with respect to the repayment of the outstanding balances owing to PACE. One of the credit facilities, in the amount of $37,562 ($48,788 CAD), will be repaid immediately and the remaining credit facilities and Corporate Term Loan will be repaid on or before September 30, 2020. The agreement between PACE and the Company will also include the Company providing PACE with sufficient funds, currently held in trust, to bring the remaining credit facilities and the PACE Corporate Term Loan current. The funds remaining, which are currently held in trust, will satisfy the principal and interest payments on the noted debt through July 2020. In addition, the letter of credit the Company has with PACE in favor of the MOECP, will be renewed from the current expiry of June 30, 2020 to September 30, 2020, at the appropriate time. On April 3, 2020, the shares previously pledged as security to PACE, were delivered to the Company's Canadian counsel.

(h)

On March 9, 2020 and March 25, 2020, Travellers loaned the Company a total of $72,635 (100,000 CAD), to be used to pay certain outstanding accounts payable. The loans bear interest at the rate of 12% per annum and on the same terms and conditions as previous loans from Travellers.