Refilings and Errors List

Date of Refiling Issuer Name Description of Deficiency Press Release (in PDF)

April 14, 2023

Rapid Dose Therapeutics Corp. The Issuer amended and refiled its Management’s Discussion & Analysis for the year ended February 28, 2022 and the three and nine months ended November 30, 2022 to provide enhanced disclosures of the following: analysis of revenues and expenses, discussion of liquidity and capital resources, disclosure about significant projects in progress, an update on the status of an application with Health Canada and details about the composition of the audit committee and corporate governance practices. April 14, 2023
April 13, 2023  AbraSilver Resource Corp.

The Company has made certain corrective disclosures in accounting for the consideration payable under the second amended and restated share purchase agreement among SSR Mining Inc., Huayra Minerals Corporation, AbraSilver and Fitzcarraldo Ventures Inc. dated as of March 21, 2017, as amended on December 31, 2017, and as further amended on September 11, 2019 (the “Diablillos SPA”) which previously resulted in an understatement of mineral property interests, consideration payable, accumulated deficit and accumulated other comprehensive loss as at January 1, 2021, and December 31, 2021. The Company previously disclosed the unpaid remaining consideration of US$7,000,000 as a commitment. The Company has now remedied this by recognizing the remaining consideration payable as at January 1, 2021 of US$7,000,000, discounted at 15% discount rate per annum, with an estimated payment date of July 31, 2025. The Company has also recognized a corresponding addition to mineral property interests since the date of the Diablillos SPA, considering the hyperinflation impact in the Company’s subsidiary. The consideration payable has been accreted. 

April 13, 2023
March 31, 2023  O3 Mining Inc. The Issuer retracted disclosure about a "PEM category" (potential economic material category) which is not a category of mineral resources prescribed by CIM as required under Section 1.2 of NI 43-101. March 31, 2023
March 30, 2023 Certain funds managed by Connor, Clark & Lunn Funds Inc. The website of Connor, Clark & Lunn Funds Inc. included a statement that Connor, Clark & Lunn Funds Inc. seeks to make investments that have a positive impact on the society, environment, and markets in which they operate. This statement had the effect of suggesting that the funds managed by Connor, Clark & Lunn Funds Inc. aim to generate a positive ESG impact. This statement was removed from the website in order to clarify that the consideration of ESG factors is not a component of the investment objectives for any of its publicly offered mutual funds, nor does it form a material element of the investment strategies of those funds. April 5, 2023
March 3, 2023 Zentek Ltd. The Issuer has removed from its website reference to the material resource estimate for the Albany graphite deposit (the “Albany Graphite Deposit”) because the technical report entitled “Technical Report on the Preliminary Economic Assessment of the Albany Graphite Project, Northern Ontario, Canada” dated July 9, 2015 contains an economic analysis that is no longer reliable and can no longer be classified as current. Additionally, the Issuer has revised a corporate presentation on its website to: (i) remove statements related to the Albany Graphite Deposit that can no longer be supported; (ii) remove disclosure of potential international partnerships unless and until any such partnerships are publicly announced; and (iii) address certain material factors and assumptions used to develop forward-looking information. The Company has also filed on SEDAR, as a material contract, a reciprocal supply agreement with Ekomed Global Inc., which, as a material contract, was due to be filed no later than the date of filing of the Company’s Annual Information Form. March 3, 2023
March 2, 2023 American Aires Inc.

The Issuer re-filed its management’s discussion and analysis (“MD&A”) for the year ended December 31, 2021, and for the periods ended March 31, 2022, June 30, 2022 and September 30, 2022, to include corrective disclosure providing additional details and clarifications with respect to the Issuer’s business, operations, financial performance, recent events and trends, primary contracts, objectives and milestones as required under Form 51-102F1 Management’s Discussion and Analysis. As a result of the corrective disclosure re-filings the Issuer also re-filed certifications of interim and annual filings for each MD&A in compliance with National Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings.

Additionally, on January 16, 2023, the Issuer filed five material change reports relating to the appointment and resignation of certain officers and directors of the Company, which were required to be filed at an earlier date.

March 2, 2023
February 16, 2023 Silver Bullet Mines Corp. The Issuer filed an amended technical report on the Black Diamond property to remove several supplementary and excessive appendices. The technical report was not previously filed on SEDAR. February 15, 2023
February 15, 2023 Tokens.com Corp. The Issuer included enhanced disclosure with respect to its staking operations and custody of its assets. February 14, 2023
February 14, 2023 Essex Oil Ltd. A news release was issued to indicate that the Issuer refiled its MD&A for year ended June 30, 2021 and June 30, 2022 to address the deficiencies identified by Staff in the corporate governance and audit committee disclosures. February 14, 2023
February 8, 2023 Statehouse Holdings Inc. The Issuer filed 4 material contracts, which were required to have been filed at an earlier date. The Issuer also included enhanced disclosure with respect to the materiality of 2 contracts. February 8, 2023
January 20, 2023  Vox Royalty Corp

Disclosure did not comply with NI 43-101 (deficiency 2 d)

Issuer refiled amended MD&A for periods ended September 30, 2022 and December 31, 2021 to correct disclosure that did not comply with Part 2 of NI 43-101 and refiled a technical report to address deficienciesfv.

January 20, 2023
January 18, 2023 Certain funds managed by Purpose Investments Inc. The website of Purpose Investments Inc. included statements about the incorporation of ESG considerations into the investment process by the funds that it manages. The statements had the effect of suggesting that the issuers incorporate ESG considerations into their investment process. Revisions to the website were made to clarify that the issuers do not incorporate ESG considerations and to provide more clarity on the funds that do.

March 7, 2023- original

March 7, 2023 - corrected

January 13, 2023 Valour Inc.  The Issuer filed a material change report regarding the appointments and resignations of certain directors and officers during the period from May 14, 2021 to November 12, 2022, which were required to be filed at earlier date March 21, 2023
January 9, 2023 Global Atomic Corporation Technical report (deficiency 2d): re-estimation of mineral reserve to conform to CIM definitions; certification by independent report authors January 9, 2023
December 29, 2022 Tokens.com The Issuer reclassified cryptocurrency assets from current to non-current on a retrospective basis and provided corrective disclosure of its approach to executive compensation. December 29, 2022
December 2, 2022 BGP Acquisition Corp. Withdrawal of forward-looking financial information (specifically future revenue and EBITDA) that was included in the Issuer’s news release and investor presentation, each dated October 20, 2022 and filed on SEDAR, and the preliminary prospectus dated October 26, 2022. December 2, 2022
November 28, 2022 AbraSilver Resource Corp. The Issuer included corrective disclosures in its Management’s Discussion & Analysis for the period ended September 30, 2022 to remedy deficiencies identified in previously filed documents, including silver-equivalency (AgEq) technical disclosure and discussion of i) the impacts of COVID-19 on the Company; (ii) the Company’s plans and expected costs related to its drilling campaigns; (iii) the effects of Argentine hyperinflation on the Company’s operations; (iv) the factors that have caused variations over the most recent quarterly periods; (v) the business purpose of certain related party transactions; and (v) the Company’s short-term and long-term objectives in the sections pertaining to liquidity and capital resources. In the news release, the Issuer also announced a new mineral resource estimate superseding the prior Preliminary Economic Assessment, which contained deficiencies. November 28, 2022
November 27, 2022     Laurion Mineral Exploration Inc. The Issuer clarified disclosure related to its corporate presentation and website to include the name of the qualified person, revise disclosure related to a historical estimate, remove a third party research report, and remove a non-compliant fact sheet. November 27, 2022
November 22, 2022 Jushi Holdings Inc. The Issuer filed a registration statement on Form S-1 with the United States Securities and Exchange Commission that included December 31, 2021 annual financial statements prepared in accordance with US GAAP. The Issuer’s subsequent continuous disclosure filings on SEDAR incorporate by reference the US GAAP financial statements included in the registration statement, which had not been filed on SEDAR pursuant to item 11.1 of National Instrument 51-102. The Issuer filed the Registration Statement, inclusive of the US GAAP Annual Statements, on SEDAR. November 22, 2022
November 4, 2022 Zentek Ltd. The Issuer has amended and restated the previously filed audited financial statements for the financial year ended March 31, 2022 in addressing Staff’s comments from a continuous disclosure review. Part 3.2 of Companion Policy 51-102CP Continuous Disclosure Obligations states that when an issuer changes its auditors during the periods presented in the annual financial statements and the new auditor has not audited the comparative period, the auditor’s report would normally refer to the predecessor auditor’s report unless that predecessor auditor’s report on the comparative period is reissued with the financial statements. As the new auditor’s report did not refer to the predecessor auditor’s report, the amended and restated financial statements therefore include the predecessor auditor’s report, covering the financial year ended March 31, 2021. November 4, 2022
October 14, 2022 Argo Gold Inc. The issuer filed executive compensation disclosure that was required to be filed at an earlier date. October 14, 2022
August 24, 2022 Medivolve Inc. The Issuer refiled its financial statements and MD&A for the interim period ended June 30, 2022 to correct the Statements of Cash Flows, which (1) erroneously referred to the current and comparative periods disclosed as “December 31, 2022 and 2021” instead of “June 30, 2022 and 2021”; and (2) presented the incorrect financial information for the comparative period. The Q2 2022 MD&A was also revised to correct commentary related to the Statements of Cash Flows, reflecting changes to the financial information for the 2021 comparative period presented in the revised Q2 2022 financial statements, and an erroneous reference to “the three months ended March 31, 2022”, which should refer to the “the six months ended June 30, 2022” August 24, 2022
September 13, 2022 Neo Performance Materials Inc. Technical disclosure in news release (August 22, 2022) did not comply with NI 43-101 (deficiency 2d) September 13, 2022
September 8, 2022 Voyager Metals Inc. The Issuer clarified its disclosure related to the July 25, 2022 news release regarding the Mont Sorcier Iron and Vanadium Project to indicted that the PEA technical report filed on September 8, 2022 was completed by QPs that are all independent of the Issuer and the PEA was completed using only indicated mineral resources. September 8, 2022
August 29, 2022 Purepoint Uranium Group Inc. NI 43-101 technical report disclosure (deficiency 2d) August 30, 2022
May 3, 2022 Liquid Avatar Technologies Inc. The Issuer included corrective disclosures in its Management’s Discussion & Analysis for the annual period ended December 31, 2021 to remedy deficiencies identified in previously filed documents, including disclosures related to the Issuer’s business and operations, description of significant projects without revenue, liquidity and capital resources, related party transactions and material forward looking information. May 3, 2022
August 29, 2022 SponsorsOne Inc. Reasons for Refilings: The Company amended and refiled its March 31, 2022 and December 31, 2021 Management Discussion and Analysis (“MD&A”) to enhance disclosure relating to, among other things, COVID-19 impacts, current projects of the Company and their status, overall performance, and discussions of operations, including its SponsorCoin Platform and the Hemp products and Vitamin Shots marketplace and the Ready to Drink (“RTD”) spirits and premium spirits, transactions between related parties, and liquidity and cash resources. The Company has also enhanced its disclosure regarding the regulatory framework relating to regulated Hemp and Alcohol products in each jurisdiction where the Company operates. The Company also filed a material change report regarding the appointment of Charles Sung as the CFO on March 9, 2022. August 29, 2022
July 29, 2022 Discovery Silver Corp.  AIF and Technical Report did not comply with NI 43-101 (deficiency 2 August 2, 2022
May 2, 2022 Ignite International Brands, Ltd.  Reasons for Refilings: The Company has enhanced disclosure within its Management’s Discussion & Analysis (MD&A) for the year ended December 31, 2021, relating to, among other things, overall performance, discussions of operations, including emerging market operations and the contributing growth factors, transactions between related parties, and liquidity and cash resources. The Company has also remedied prior period reporting deficiencies including providing comparative year-to-date results in the MD&A, segregation of EBITDA and adjusted EBITDA as a non-GAAP measure and disclosure regarding the regulatory framework in each jurisdiction where the Company operates. The Company has filed a material contract for a licensing and trademark agreement that had not been previously filed. May 2, 2022
May 2, 2022  PowerBand Solutions Inc. The Issuer has included enhanced disclosure in its Management’s Discussion & Analysis (MD&A) for the year ended December 31, 2021, addressing comments from Staff’s continuous disclosure review of the MD&A for the three and nine months ended September 30, 2021. These enhancements relate to, among other things, its description of business, liquidity and cash resources, discussion of operations, anticipated business operations, forward-looking information, and COVID-19 disclosures. May 3, 2022
April 14, 2022  Kontrol Technologies Corp. The issuer refiled a business acquisition report as the original filing did not contain a complete set of interim financial statements. April 14, 2022
March 31, 2022 Steppe Gold Limited The Issuer restated its annual financial statements for the year ended December 31, 2020 (the Restated Financial Statements) and associated Management Discussion & Analysis (MD&A). The Restated Financial Statements and MD&A were restated to correct an error relating to the Issuer’s accounting treatment for its metal stream agreement with Triple Flag Finance Bermuda (the Stream Agreement). The correction of this error resulted in the Issuer accounting for the Stream Agreement as a derivative at fair value through profit and loss in its entirety. Furthermore, the correction of this error also resulted in changes to the revenue previously recognized and the presentation of certain items in the Consolidated Statement of Cash Flows. March 31, 2022
March 31, 2022 Medivolve Inc. The Issuer included corrective disclosures in its Management’s Discussion & Analysis for the annual period ended December 31, 2021 to remedy deficiencies identified in previously filed documents, including disclosures related to the Issuer’s business and operations, related party transactions, discussion of operations, liquidity and capital resources, quarterly results, impact of COVID-19, risk disclosures, etc. March 31, 2022
March 15, 2022 Orvana Minerals Corp. The Issuer filed an amended technical report on the Don Mario property to provide one current technical report in respect of a property and to include several areas of required disclosure that were missing. March 15, 2022
February 28, 2022 Facedrive Inc.  The Issuer amended and restated its interim financial statements for the period ended September 30, 2021 to adjust revenue recognition relating to the reporting of end-user discounts that were initially recorded as sales & marketing expenses. February 28, 2022
February 28, 2022 DeepSpatial Inc. The Issuer has included enhanced disclosure in its Management’s Discussion & Analysis (MD&A) for the three months ended September 30, 2021. These enhancements relate to, among other things, its liquidity and cash resources, discussion of operations, its projects, expenditures made, and the timing and costs anticipated to advance the Issuer’s projects to the next stage February 28, 2022
February 25, 2022 Bunker Hill Mining Corp. Technical report did not comply with NI 43-101 (Deficiency 2d) February 25, 2022
February 7, 2022 GCM Mining Corp.

The Issuer filed an amended technical report on the Toroparu Project to address several issues including refence to mineral resources within the PEA mine plan and rounding the mineral resource estimate to significant figures.

February 7, 2022
February 7, 2022 Omai Gold Corp.

The Company clarified its disclosure related to reporting of an exploration target on the Omai Project.

February 7, 2022
February 3, 2022 Redline Communications Group

The company filed a material change report related to the previously disclosed credit agreement (Credit Agreement) entered into with Edgepoint Wealth Management and two existing investors.

The Company also filed the Credit Agreement under its SEDAR profile.

February 3, 2022
January 31, 2022 Orvana Minerals Corp. The Company announced its intention to amend and refile the Don Mario Technical Report to address certain technical disclosure that does not comply with the requirements of NI 43-101. The amended Technical Report will be refiled by March 16, 2022.   January 31, 2022
January 26, 2022 Odd Burger Corporation Reasons for refiling: The Issuer amended and restated, its management discussion and analysis for the three and nine months ended June 30, 2021 (the Q3 2021 MD&A). The Q3 2021 MD&A was refiled to: (i) provide updates on forward-looking information disclosed in the Issuer’s Filings Statement dated March 19, 2021 (the Filing Statement), (ii) provide updates on the status of projects relative to statements made regarding such projects in the Filing Statement, including expenditures made to-date and anticipated timing and costs to take each project to the next state of the plan (iii) provide a comparison of how the Issuer has used proceeds from prior financings, relative to the Filing Statements, (iv) enhance disclosures relating to the Issuer’s liquidity and capital resources (v) enhance disclosures relating to the Issuer’s regulatory framework (vi) enhance disclosures relating to the Issuer’s year to date financial results and (vii) provide an update on the Issuer’s trademark applications January 26, 2022
January 6, 2022 Solar Alliance Energy Inc. The Issuer did not file its executive compensation disclosure for the year ended December 31, 2020 as required by subsection 9.3.1(2.2) of National Instrument NI 51-102 Continuous Disclosure Obligations.  The Issuer filed this executive compensation disclosure on SEDAR, on January 6, 2022, as part of its management information circular.  The Issuer announced this corrective disclosure in a news release dated February 18, 2022. January 6, 2022
December 23, 2021  Zentek Ltd. 

The Issuer amended and restated its Interim Financial Statements and Management’s Discussion & Analysis for the interim period ended September 30, 2021 to reflect an impairment of the evaluation and exploration assets given the Issuer’s change of business. The Q2 MD&A also included enhanced disclosures regarding its business and operations, R&D activities, forward looking information and liquidity and capital resources.

In addition, the Issuer also issued a material change report to clarify and provide updates to a number of news releases issued over the past year and disclosures included in continuous disclosure documents, including the development of its patent-pending antimicrobial ZENGuard compound, its licensing status with Health Canada, its commercial revenue generating agreement with Trebor Rx Corp., the development of the Company's planned industrial scale production plant, and certain of its other previously disclosed initiatives and partnerships.

December 23, 2021
December 22, 2021 Nextech AR Solutions Corp Reasons for refiling: The Issuer amended and restated, its management discussion and analysis for the year ended December 31, 2020 (the 2020 Annual MD&A). The 2020 Annual MD&A was refiled to clarify the following: (i) the Issuer’s e-Commerce business is currently its main revenue source (ii) provide disclosures by segment of gross profit, cost of sales and other relevant factors for the e-Commerce and Artificial Intelligence segments as well as the Issuer’s future business plans in respects to both segments. Additionally, the Issuer issued a clarifying press release to update previously disclosed forward looking revenue forecasts set forth in its press releases dated January 12 and 15 of 2021 and February 16, 2021. As noted in the clarifying press release, the Issuer’s previously disclosed revenue projection of $50-$60 million for fiscal 2021 is now expected to be $26 million. December 22, 2021
December 13, 2021 Bee Vectoring Technologies International Inc. The Issuer filed a material contract, which was required to have been filed at an earlier date.  December 13, 2021
November 30, 2021 Giyani Metals Corp Technical report deficiency (deficiency 2d) November 30, 2021
November 29, 2021 Wesana Health Holdings Inc. (formerly Debut Diamonds Inc.) The Issuer had amended and restated its management’s discussion and analysis (the “MD&A”) for the three and six months ended June 30, 2021 and included disclosure in the MD&A for the for the three and nine-months ended September 30, 2021  in respect of the following: (1) provide the required discussion and analysis of operations, including description of projects that have not yet generated revenue; (2) provide enhanced discussion and analysis contained in the Liquidity and Capital Resources section; (3) provide discussion of the material factors and assumptions underlying previously disclosed forward-looking information, as well as updates to and withdrawals of certain previously disclosed forward-looking statements. November 29, 2021
November 29, 2021 Psyence Group, Inc. The Issuer has included enhanced disclosure in its Management’s Discussion & Analysis (MD&A) for the three months ended September 30, 2021. These enhancements relate to, among other things, its liquidity and cash resources, discussion of operations, its projects, expenditures made, the timing and costs anticipated to advance the Issuer’s projects to the next stage, and the regulatory framework relating to psychedelic substances in each jurisdiction where the Issuer operates. In addition, the Issuer filed its management information circular on November 18, 2021, which included the statement of executive compensation disclosure required by Form 51-102F6V that was previously omitted. This disclosure was required to be filed in accordance with subsection 9.3.1(2.2) of NI 51-102. November 29, 2021
November 26, 2021 RYAH Group, Inc. The Issuer amended and restated, its management discussion and analysis for the three and six months ended June 30, 2021 (the Q2 Interim MD&A) as well as its condensed consolidated interim financial statements for the six months ended June 30, 2021 (the Q2 Interim Financial Statements). The Q2 Interim MD&A was refiled to correct certain deficiencies including disclosures relating to: (i) the Issuer's operations, business objectives, and relationships with third parties, (ii) the marketing expenditures incurred by the Issuer during the three and six month period ended June 30, 2021, (iii) the regulatory framework governing the Issuer's operations in Canada and the United States, (iv) the Issuer's revenue, liquidity, and working capital, and (v) the impact of the COVID-19 pandemic on the Issuer. The Q2 Interim Financial Statements were amended and restated to: (i) recognize approximately USD $83,000 in share based compensation payable to certain consultants of the Issuer, accrued during the six months ended June 30, 2021, and (ii) correct certain incorrect disclosure in respect of the consideration paid by the Issuer in connection with the reverse takeover transaction completed by the Issuer with Potbotics Inc., in April 2021. November 26, 2021
November 23, 2021    Star Navigation Systems Group Ltd. The Issuer amended and refiled its Management’s Discussion & Analysis for the year ended June 30, 2021 and the three and nine months ended March 31, 2021 to provide enhanced disclosures of the following: status of the Issuer’s business, analysis of  revenues and expenses,  discussion of liquidity and capital resources, disclosure about projects that have not yet generated revenue and risk factor disclosure. November 23, 2021
November 19, 2021 Centerra Gold Inc. Filed a material change report related to the previously disclosed determination made by Centerra on August 9, 2021, that a number of coordinated actions taken by the Kyrgyz Republic had ultimately resulted in the seizure of the Kumtor Mine by the Kyrgyz Republic and a loss of control of the mine by Centerra. The material change report were required to have been filed at an earlier date. November 19, 2021
October 15, 2021 Entourage Health Corp. The issuer refiled its management's discussion and analysis for the interim periods ended March 31, 2021 and June 30, 2021 and its unaudited condensed interim consolidated financial statements for the three months ended March 31, 2021 to reclassify certain loan balances from non-current to current liabilities and to provide additional information in connection with the issuer’s liquidity, capital resources and its ability to continue as a going concern. October 15, 2021
October 15, 2021 dynaCert Inc. Reasons for refiling: The Issuer filed a clarifying press release on October 15, 2021 to announce that its strategic alliance with Mosolf SE & Co. AG (Mosolf) has been terminated. The Issuer first announced its strategic alliance with Mosolf in a new release dated October 16, 2019. The Issuer disclosed that as part of this arrangement it had signed a purchase order for 1,000 HydraGEN™ units, a dealership agreement for Germany and an understanding to negotiate towards a joint venture for the passenger car after-market in Europe. The Issuer included the same information contained in the October 16, 2019 news release in all subsequent Management Discussion & Analysis (MD&A), without providing any updates on the status of the alliance or the purchase order up until the Q2, 2020 MD&A, thereafter, the Issuer ceased to include any disclosures about its agreement with Mosolf. In the clarifying press release, in addition to disclosing that the agreement has ended, the Issuer discloses that of the 1,000 purchase order only 48 units were actually sold. October 15, 2021
October 13, 2021 Ventripoint Diagnostics Ltd. (formerly Luca Capital Inc.) The Issuer amended and restated its MD&A to provide enhanced disclosure of the Issuer’s projects, plans, expenditures made and the timing and costs anticipated to advance the Issuer’s projects to the next stage. October 13, 2021
October 8, 2021 Organic Garage Ltd. The issuer completed the acquisition of the Future of Cheese Company on March 3, 2021, however the Q1 21 FS for the three months ended April 30, 2021 did not include the disclosures required by IFRS 3 Business Combinations with regard to this acquisition. October 8, 2021
October 1, 2021 Vanadium One Iron Corp The issuer clarified that the current Technical Report on the Mont Sorcier Project (June 2021) only supports an updated mineral resource estimate and does not support the financial outcomes of the previous 2020 PEA and cautions investors that the 2020 PEA results should not be relied upon. October 1, 2021
September 23, 2021 Sangoma Technologies Corporation Reasons for refiling: The Issuer filed a clarifying press release on September 23, 2021 to clarify disclosures made in its in its management discussion and analysis for the year ended June 30, 2020 (the “2020 Annual MD&A”) and for the three and nine months ended March 31, 2021 (the “Q3 2021 MD&A” and, together with the 2020 Annual MD&A, the “MD&As”). In the MD&As, the Corporation made certain disclosures regarding guidance for fiscal year 2020 and fiscal year 2021 which constituted forward-looking information but did not appropriately provided the material factors and assumptions that were used to develop such forward looking-information and did not appropriately discussed how the forward-looking information compared to actual results . In the clarifying press release, the Company provided additional information to help investors understand the material factors and assumptions that were used to develop such forward looking-information, and difference between the forward-looking information presented and actuals. September 23, 2021
September 8, 2021 Silver Bear Resources plc The Company announced its intention to amend and refile the March 2021 Technical Report on the Mangazeisky Silver Project to address certain technical disclosure that does not comply with the requirements of NI 43-101. The amended Technical Report and an amended and restated AIF will be refiled by October 29, 2021. In addition, the Company has filed certain material contracts previously entered into by the Company. September 8, 2021
September 8, 2021 Silo Wellness Inc. The issuer filed the Q1 2021 interim financial statements for the 3 month period ended January 31, 2021 of FlyOverture Equity Inc., a wholly-owned subsidiary of the issuer and the reverse takeover (the RTO) acquirer in the RTO transaction that occurred on March 1, 2021. These financial statements were required to be filed in accordance with subparagraph 4.10(2)(a)(i) of NI 51-102 by April 1, 2021, but were previously omitted by the issuer. September 8, 2021
August 27, 2021 Electrovaya Inc. The Issuer refiled its interim MD&A and certifications for the three and six months ended March 31, 2021 as a result of the following deficiencies: (1) lack of required discussion and analysis of operations, including quantification of factors that have caused period over period variances; (2) lack of depth in the discussion and analysis contained in the Liquidity and Capital Resources section; and (3) clarification of the Issuer’s definition of EBTIDA which is adjusted by measures not typically included in the standard definition of EBITDA. August 27, 2021
August 5, 2021 DataMetrex AI Limited The issuer filed the notice of change of auditor and letter from former auditor, which were previously omitted. August 10, 2021
July 30, 2021 Solvbl Solutions Inc. The Issuer filed a clarifying press release on July 30, 2021 to announce that the resolution, “The Arrangement: Spin-out 1312541 B.C. Ltd., a wholly-owned subsidiary of the Company" (the Spin-out), as described in the Management Information Circular of the Company  dated June 25, 2021 (the Circular), will not be put to the shareholders for approval. The resolution will be withdrawn at the shareholders meeting because OSC staff’s review of the Circular determined that the Circular does not include disclosure as required under subsection 14.2 of Form 51-102F5 for the provision of prospectus level disclosure of 1312541 B.C. Ltd. July 30, 2021
July 22, 2021 Psyched Wellness Ltd Reasons for refiling: The Issuer had to refile its  MD&As for the year ended November 30, 2020 and for the three months ended February 28, 2021 as a result of the following deficiencies: lack of clear disclosure in respect of the outlook and strategy, the cost breakdown of the issuer’s advertising and promotion expenditures, the impact of COVID-19, the regulatory overview of non-psychedelic mushroom and the issuer’s disclosures relating to projects which have not yet generated revenue. July 22, 2021
July 16, 2021 KWG Resources Inc. Correcting disclosure that did not comply with NI 43-101 – OSC Policy 51-601 deficiency 2 (d) July 16, 2021
June 28, 2021 Arizona Metals Corp. The Company filed updated technical reports on the Kay Mine Project and Sugarloaf Peak Project to support new technical information disclosed in its AIF filed on May 11, 2021. June 28, 2021
June 24, 2021 Enablence Technologies Inc. The Issuer refiled its annual & interim MD&A and certifications for the financial year ended June 30, 2020, for the three months ended September 30, 2020, for the three and six months ended December 31, 2020 and for the three and nine months ended March 31, 2021 to provide further explanations and clarifications on certain disclosures. The issuer also filed the Statement of Executive Compensation for financial years ended 2020 and 2019, which were not previously filed. July 30, 2021
June 18, 2021 Advantex Marketing International Inc.

Omitted material contract

June 18, 2021
June 15, 2021 betterU Education Corp.

The Issuer refiled an amended and restated interim MD&A for the three and nine months ended December 31, 2020 to provide further explanations and clarifications on certain disclosures.

The Issuer also filed the Statement of Executive Compensation for financial years ended 2020 and 2019, which was required to have been filed at an earlier date.

June 15, 2021
 June 9, 2021 Steppe Gold Ltd. Technical report omitted information required for advanced properties (deficiency 2 d) June 9, 2021
June 4, 2021 Largo Resources Ltd. Refiled the annual information form for the year ended December 31, 2020 to incorporate the reconciliation of mineral reserve and mineral resource estimates for the Campbell Pit at the Company’s Maracás Menchen Mine as at December 31, 2020, and to clarify that all members of the Company’s audit committee meet the applicable independence requirements. June 4, 2021
June 1, 2021 Tartisan Nickel Corp. The Issuer filed an amended and restated technical report on the Kenridge Nickel Project to revise certain disclosure, reflect a current site visit, and remove reference to an outdated PEA.   June 1, 2021
May 28, 2021  Solitario Zinc Corp. The Issuer filed an amended and restated technical report on the Florida Canyon Project to include required disclosure from the existing PEA, and to also clarify certain other disclosure.   May 28, 2021
May 26, 2021 GoldSpot Discoveries Corp.

MD&A refiled to include discussion of operations (consulting income and net investments gains)

May 26, 2021
May 20, 2021 Canbud Distribution Corporation

The Issuer filed a clarifying press release on May 20, 2021 to clarify management’s misunderstanding of Health Canada’s communication regarding approval of a federal sales license for medical purposes (the Federal Sales License), which was issued by Health Canada to the Issuer on January 29, 2021 rather than October 22, 2020 as previously disclosed. On March 5, 2021, the Issuer also filed a copy of the Federal Sales License, which was required to be filed as a material contract at an earlier date.

In addition, the press release dated May 20, 2021 (i) clarifies that the Issuer’s proposed acquisition of 2688453 Ontario Ltd. (2688) has not been completed to date and the Issuer has not commenced any psychedelics cultivation operations in Jamaica; (ii) includes disclosure withdrawing previously disclosed forward-looking information regarding the Issuer’s plans to build a microdosing retreat in Jamaica within 12-18 months contained in the Issuer’s news released dated December 7, 2020; and (iii) discusses the differences between actual results and previously disclosed forward-looking information contained in the Issuer’s prospectus dated September 30, 2020.

May 20, 2021
April 30, 2021 Facedrive Inc.

The Issuer filed a clarifying press release on April 30, 2021 to explain the prior period accounting errors identified in the Q2 2020 and Q3 2020 interim financial statements with respect to the computation of: i) the fair value of shares issued to Medtronics Online Solutions Ltd. and ii)  the impairment charge on the book value of the Issuer’s intangible assets relating to HiRide Share Ltd. 

The Issuer also filed a material change report with respect to its prior acquisition of Steer and the material contract related to the acquisition of Steer, which were required to have been filed at an earlier date. 

April 30, 2021
April 12, 2021    SRHI Inc. (formerly Sprott Resource Holdings Inc.) The Issuer filed a material change report formally withdrawing the PEA disclosure from the MTV Project Technical Report (October  4,  2018) as well as the PEA disclosure in its AIF (March 3, 2021) derived from those sections of the Technical Report. The Issuer will also file a revised Technical Report on the MTV Project before May 27, 2021. April 12, 2021
April 9, 2021 Facedrive Inc.

The Issuer filed a clarifying press on April 9, 2021 to clarify and to provide additional information regarding the Foodora Canada transaction, the HiRide Share Ltd. acquisition, the consulting services agreement dated May 11, 2020 with Medtronics Online Solutions Ltd., and the status of Facedrive’s early stage and non-revenue generating “projects”, contained or not provided in the Issuer’s management’s discussion and analysis for three and six months ended June 30, 2020 and 2019 (Q2 2020 MD&A) and for the three and nine months ended September 30, 2020 (the Q3 2020 MD&A) as well as in certain news releases issued during the fiscal year 2020. 

The Issuer filed two material contracts that were required to be filed at an earlier date.  The material contracts filed were: i) the Asset Purchase Agreement between Foodora Inc. and Facedrive dated June 1, 2020; and (ii) the Share Exchange Agreement between the shareholders of Food Hwy and Facedrive dated October 1, 2020

April 9, 2021
April 1, 2021 Mindset Pharma Inc. The Issuer had amended and restated its interim financial statements and accompanying management’s discussion and analysis for the three and six months ended December 31, 2020 in respect of the following: (1) adjust the value of the warrants issued in connection with the private placements completed on December 15 and December 16, 2020; (2) adjust the fair value of stock-options granted on December 14, 2020; and (3) reclassify the convertible debentures issued on November 3, 2020. April 1, 2021
April 7, 2021 Ion Energy Ltd. Restatement of condensed consolidated interim financials for the three and nine months ended September 30, 2020, and related MD&A, to make a number of adjustments to the financial statements. These include: the incorrect recognition of a liability related to the exploration license, where the conditions for recognition have not yet been met; a reclassification between current assets and current liabilities; the incorrect valuation of broker warrants related to the Company’s previously completed Qualifying Transaction; an error in the calculation of expenses for the three month period ended September 30, 2020; and an incorrect (non-retrospective) presentation of the share consolidation that occurred in connection with the Qualifying Transaction. April 7, 2021
April 1, 2021 Neo Lithium Corp.      The Issuer filed a revised AIF to add certain technical disclosure and identify the directors and officers of the Issuer’s subsidiaries. The Issuer also amended and refiled the Technical Report on the 3Q Project in Argentina to address several NI 43-101 disclosure compliance issues. April 1, 2021
March 31, 2021 PharmaCielo Ltd. (formerly, AAJ Capital 1 Corp.) Reason(s) for refiling: The Issuer filed (1) a clarifying  press release updating and withdrawing certain forward-looking information and (2) amended and restated interim financial statements for the period ended September 30, 2020 to reflect impairment of inventory and biological assets. March 31, 2021
March 31, 2021 Horizonte Minerals PLC Technical reports amended to exclude preliminary economic assessment contrary to NI 43-101 s. 2.3 (3) (c). March 31, 2021
March 29, 2021 First Quantum Minerals Ltd. Technical report refiled to present after-tax economic analysis. March 29, 2021
March 30, 2021 Gold79 Mines Ltd.  Retraction of an internal mineral resource estimate related to the Jefferson Canyon Project that was not supported by a technical report. March 30,2021
March 9, 2021 ARHT Media Inc. The Company has filed an amended and restated annual information form dated March 9, 2021 (the "AIF"). The AIF was amended to correct for the date of the AIF and to include certain disclosure regarding risk factors relevant to the Company that are included in the issuer’s short form prospectus dated March 10, 2021. March 10,2021
February 26, 2021 WeedMD Inc. Reason(s) for refiling: Restatement of condensed consolidated interim financials for the three and six months ended September 30, 2020, and related MD&A, to recognize an impairment on goodwill, intangible assets and property, plant and equipment. February 26, 2021
February 8, 2021 and
March 10, 2021
Pasofino Gold Limited The Issuer filed Material Change Reports, Business Acquisition Report and Statement of Executive Compensation that were not previously filed.

Technical report amended to conform to requirements of NI 43-101 (deficiency 2d)
February 5, 2021

March 9, 2021
February 8, 2021 Revive Therapeutics Ltd. The Issuer filed Business Acquisition Report that was not previously filed. February 8, 2021
December 18, 2020 and February 1, 2021 Hampton Financial Corporation The issuer filed a material change report that was required to be filed at an earlier date and amended the material change report to correct one of the dates of the material change. February 1, 2021
January 29, 2021 Cornerstone Capital Resources Inc.  Clarification to technical disclosure and amended Technical Report on the Cascabel Property. January 29, 2021
January 18, 2021 Class 1 Technologies Nickel and Technologies Limited The issuer filed a press release to withdraw a resolution to ratify the acts and proceedings of the Board of Directors described in the Information Circular of the Company for the Annual General and Special Meeting of the shareholders to be held on February 3, 2021 as the Information Circular does not adequately set forth all of the details related to the acts and proceedings of the Directors in sufficient detail and the Company determined there are not acts or proceedings taken by the Directors that require the approval of shareholders in any event. January 18, 2021
January 18, 2021 Globalive Technology Inc. The Issuer provided additional disclosure to supplement its Joint Management Information Circular dated December 21, 2020 in connection with the proposed plan of arrangement with Yooma Corp. January 18, 2021
January 18, 2021 Canada Nickel Company Inc. Filing of an amended technical report on the Crawford Project which constrained the mineral resource estimate within a conceptual pit envelope in order to demonstrate reasonable prospects for eventual economic extraction. January 18, 2021
January 13, 2021 Red Light Holland Corp. (formerly, Added Capital Inc.) The Issuer had amended and restated its interim management discussion and analysis for the three and six months ending September 30, 2020 in respect of the following: (1) provide an update on previously disclosed forward-looking information as required under section 5.8(2) of NI 51-102 regarding the Issuer’s anticipated package and delivery of its first batch of truffles under its in-house brand in the Netherlands in approximately (4) weeks; and (2) revise the material factors and assumptions underlying its forward-looking disclosure relating to: (a) the anticipated growth of the second crop of approximately 1,000,000 grams of truffles in calendar Q2 2021; and (b) the anticipated build-out of the Issuer’s facility to obtain EU-GMP certification in Q1 2021. The Issuer also amended the material change report filed on January 11, 2021 to expand on disclosure of the material factors and assumptions underlying the forward-looking information relating to the growth of its second crop of truffles in calendar Q2 2021. January 13, 2021
January 8, 2021 Magna Gold Corp.   Clarification of technical disclosure related to the Mercedes Property contained in the Issuer’s website corporate presentation. January 8, 2021
December 23, 2020 Minera Alamos Inc.  Clarification related to the independence of QPs preparing a technical report on the Cerro de Oro Project. December 23, 2020
December 3, 2020 Marimaca Copper Corp. A news release was issued to identify previous non-compliance with audit committee requirements. December 3, 2020
November 19, 2020 VIQ Solutions Inc. The Issuer refiled its Q2 2020 MD&A, Q1 2020 MD&A and 2019 Annual MD&A to: to revise the calculation for “EBITDA” and adjust for only "ITDA", to clarify the accompanying disclosure explaining its two non-IFRS measures and to remove the reconciliation of “Adjusted EBITDA” that was not from the most directly comparable measure calculated in accordance with IFRS. The Issuer also refiled its Q2 2020 interim financial statements to clarify the purchase price allocation and to include mandatory disclosures explaining the nature and financial effects of the two business acquisitions it made in Q1 2020, in accordance with IFRS. The Issuer also enhanced the disclosure to explain the conversion of the Convertible Notes.A news release was issued to identify previous non-compliance with audit committee requirements. November 19, 2020
November 18, 2020 Seabridge Gold Inc. Technical report with concurrent pre-feasibility study and preliminary economic assessment did not comply with NI 43-101 s. 2.3 (3) (c) – deficiency 2 (d). November 18, 2020
November 17, 2020 4Front Ventures Corp. The Issuer refiled its 2019 Annual MD&A and Q2 2020 MD&A to: 1) enhance its disclosure on revenue, gross profit, and segments, and 2) remove the use ofcertain non-IFRS financial measure. The Issuer also refiled its Q2 2020 interim financial statements to disclose its revenue, gross profit, and segments more appropriately in accordancewith IFRS. November 17, 2020
November 17, 2020 StageZero Life Sciences Ltd. Correction of errors relating to convertible debenture and warrants and other errors. November 17, 2020
November 6, 2020 Fire & Flower Holdings Corp. The Issuer had filed a clarifying press released dated November 6, 2020 to provide additional information on certain forward-looking information contained in the Issuer’s management discussion and analysis for the thirteen and twenty-six weeks ended August 1, 2020 in respect of the following: (1) events and circumstances that led to the Issuer to withdraw its forward-looking information in respect of the targeted number of stores it intended to operate; and (2) formally withdrawing its forward-looking information on when the Issuer anticipates becoming cash-flow positive, including a discussion of the events and circumstances that led the Issuer to withdraw its forward-looking information. November 6, 2020
October 14, 2020 OceanaGold Corporation Re-filed two technical reports in order to amend Item 3 of each report relating to reliance on other experts. October 14, 2020
September 18, 2020 Caldas Gold Corp. (formerly Bluenose Gold Corp.) Amending and refiling of (i) the technical report of Marmato Project to address NI 43-101 disclosure issues; (ii) the financial statements of the company (then called Bluenose Gold Corp.) for the three and six months ended December 31, 2019 and 2018 (the Amended Financial Statements) to fix the header to the notes to the Amended Financial Statements to indicate that such financial statements are in respect of the three and six months ended December 31, 2019 and 2018; and (iii) the related MD&A to fix a numerical typographical error and fix the header to the MD&A to indicate that such document relates to the three and six months ended December 31, 2019 and 2018. September 18, 2020
September 15, 2020 SolGold plc Clarification to technical disclosure and intention to amend Technical Report on the Cascabel Property. September 15, 2020
August 26, 2020 Enthusiast Gaming Holdings Inc. Restatement of condensed consolidated interim financials for the three and six months ended June 30, 2020, and related MD&A, to correct certain accounting treatment related to investments an associates. August 26, 2020
August 26, 2020 Halo Labs Inc. (formerly, Apogee Opportunities Inc.) Clarification of the purchase price of certain acquisitions previously disclosed on July 6, 2020. August 26, 2020
August 13, 2020 Treasury Metals Inc. Technical report disclosure deficiencies (Deficiency 2d) August 13, 2020
August 5, 2020 Amarillo Gold Corporation Filing of an amended technical report on the Posse gold project to delete certain excessive appendices. August 5, 2020
July 29, 2020 Royal Road Minerals Limited Certificates of Qualified Person (NI 43-101) did not comply with NI 43-101 s. 8.1 (2) - Deficiency 2 (d). July 29, 2020
July 23, 2020 Idaho Champion Gold Mines Canada Inc. Reasons for refiling: Failure to file executive compensation disclosure within 180 day deadline, s.9.3.1(2.2(b), NI 51-102, amending and refiling two technical reports that did not comply with Form 43-101F1 (51-601 2d) July 23, 2020
July 10, 2020 Arizona Metals Corp. Revised its corporate presentation to remove comparisons of historical estimates for the Kay Mine and Sugarloaf Project to deposits with current mineral resources or reserves. July 10, 2020
July 10, 2020

First Cobalt Corp.

Filing of a news release confirming that the Cobalt Refinery Engineering Study relates to a separate industrial project and does not relate to a mineral project of the Company such that NI 43-101 is not applicable to the technical disclosure on the industrial project. In addition, the Cobalt Refinery Engineering Study done to a feasibility level is not the same as a feasibility study under the CIM Definition Standards. July 10, 2020
June 23, 2020

Renforth Resources Inc.

Technical reports did not comply with NI 43-101 (deficiency 2d in Policy 51-601) June 23, 2020
June 15, 2020 Troilus Gold Corp. News releases did not comply with NI 43-101 s. 2.2 (d) (51-061 deficiency 2d) June 16, 2020
June 15, 2020 MJardin Group, Inc.

The Company updated its prior disclosure on Buddy Boy Brands to clarify certain financial matters and provide additional disclosure with respect to certain financial statement and MD&A items.

June 15, 2020
June 1, 2020 Euro Sun Mining Inc. The issuer filed a business acquisition report that was required to be filed at an earlier date. June 1, 2020
May 5, 2020 Melior Resources Inc. The refilling was made in connection with a continuous disclosure review by Staff of the Ontario Securities Commission which was triggered by the Issuer’s application to revokethe FFCTO which was in effect for more than 90 days. This full review was similar to a full review, described in CSA Staff Notice 51-312 (Revised) -Harmonized Continuous Disclosure Review Program . May 5, 2020
April 30, 2020 Giyani Metals Corp. Filing of an updated and amended technical report on the K.Hill manganese project to address all of the disclosure items required of a technical report under NI 43-101. April 28, 2020
April 29, 2020 Beleave Inc. The issuer refiled its financial statements for the interim period ended December 31, 2019 and related MD&A to correct for the following deficiencies: a) to include the statement of changes in equity in the financial statements, b) to include the notes to the financial statements, c) to revise incorrect figures in the financial statements, d) to improve disclosures in the MD&A, including discussions on the issuer’s working capital requirements and as a going concern, status of the issuer’s London and Hamilton facilities, and discussion of operations. April 29, 2020
March 23, 2016 Primerica Global Equity Fund, Primerica Canadian Balanced Growth Fund, Primerica Global Balanced Growth Fund, Primerica Balanced Yield Fund, Primerica Income Fund, Primerica Canadian Money Market Fund The management reports of fund performance for the annual period ended December 31, 2014 and interim period ended June 30, 2015 were restated to correct the trading expense ratio for the periods ended December 31, 2014 and June 30, 2015 . March 23, 2016