0000831609 2026-03-18 2026-03-18 0000831609 1 2026-03-18 2026-03-18 0000831609 2 2026-03-18 2026-03-18 iso4217:USD pure shares S-8 S-8 EX-FILING FEES 0000831609 C21 Investments Inc. N/A false false S-8 C21 Investments Inc. Equity Common Shares, no par value per share true 6366106 0.2725 1734763.89 0.0001381 239.57 Equity Common Shares, no par value per share true 5425000 0.38669 2097793.25 0.0001381 289.71 3832557.14 529.28 0.00 529.28 Pursuant to Rule 416(a) under the United States Securities Act of 1933, as amended (the "Securities Act"), this registration statement on Form S-8 shall cover any additional common shares, no par value per share (the "Common Shares"), of C21 Investments Inc. (the "Company") that become issuable under the C21 Investments Inc. Equity Incentive Plan (10% Rolling Security Based Compensation Plan) (the "Plan") by reason of any stock dividend, stock split, recapitalization or similar transaction effected without the Company's receipt of consideration which would increase the number of outstanding Common Shares. Represents Common Shares issuable under the Plans that are not subject to outstanding Stock Options (as defined below). The proposed maximum price per offering share is estimated solely for purposes of calculating the registration fee pursuant to Rules 457(c) and (h) of the Securities Act on the basis of the average of the high and low prices for the Common Shares as reported on the OTCQX on March 17, 2026. The proposed maximum aggregate offering price is multiplied with the fee rate of 0.00013810 to estimate the amount of registration fee, pursuant to Rule 457(o) under the Securities Act. Represents Common Shares issuable upon exercise of outstanding stock options ("Stock Options") as of the date of this Registration Statement under the Plan. The proposed maximum aggregate offering price per share is estimated solely for purposes of calculating the registration fee pursuant to Rules 457(c) and (h) of the Securities Act on the basis of the weighted average exercise price of the outstanding Stock Options. The proposed maximum aggregate offering price is multiplied with the fee rate of 0.00013810 to estimate the amount of registration fee, pursuant to Rule 457(o) under the Securities Act.