0180791 B.C. Ltd. agreed to Spin-Off 1470366 B. C. Ltd. on March 25, 2024.

0180791 B.C. Ltd. completed the Spin-Off of 1470366 B. C. Ltd. on April 4, 2024. Upon completion of the Arrangement, the Shareholder of 0180791 B.C. Ltd. received 100 common shares of 1470366 B. C. Ltd. As a result of the completion of the Arrangement, each of the Subsidiaries is now a separate unlisted reporting issuer in the Provinces of British Columbia. The Arrangement was approved by (i) the Supreme Court of British Columbia, which granted an order approving the Arrangement on April 2, 2024; (ii) the board of directors of the Company, which unanimously approved the Arrangement Agreement, determined that the Arrangement is in the best interests of the Company and of the Shareholder, and recommended that the Shareholder approve the Arrangement; and (iii) the Shareholder.