The issuer amended and refiled its interim financial statements for its interim periods ended June 30, 2024 and September 30, 2024, and related management's discussion and analysis (MD&A) for each such period, in order to correct certain disclosure relating to the issuer’s acquisition of its initial 49% interest in Giraffe Energy Investments (Pty) Ltd. The issuer also amended and refiled its annual MD&A for its financial year ended December 31, 2023 to reflect the removal of certain estimates relating to PELs 83 and 90 that did not comply with the requirements of National Instrument 51-101 Standards of Disclosure for Oil and Gas Activities. The issuer also filed standalone executive compensation disclosure on Form 51-102F6V Statement of Executive Compensation – Venture Issuers for its financial year ended December 31, 2023, which disclosure was required to be filed at an earlier date, in accordance with section 11.6 of National Instrument 51-102 Continuous Disclosure Obligations.

1. The Issuer was required to refile their 2022 Annual Financial Statements to correctly reflect a business combination transaction to ensure compliance with applicable accounting standards.
2. The Issuer was required to refile their 2023 Annual Financial Statements in order to enhance note disclosures that were not compliant with the requirements outlined under IAS 8.

Evolve Funds Group Inc. has amended its website and social media to remedy deficiencies identified in the issuers’ sales communications, including the disclosure of performance rating or ranking of a mutual fund, annualized performance and target yield.

In connection with the Commission’s review of the Issuer’s continuous disclosure record, the Issuer filed (i) statement of executive compensation for the years ended August 31, 2023 and 2022, (ii) share purchase agreement and sale agreement as material contracts, and (iii) material change report and report of exempt distribution in connection with a previous private placement. In addition, the Issuer filed a news release to clarify and update prior disclosure relating to its previously announced acquisitions. 

In connection with the Commission’s review of the Issuer’s continuous disclosure record, the Issuer filed (i) a notice of change of auditor relating to the appointment of a successor auditor effective February 22, 2023, and (ii) letters from the former and successor auditors relating to the notice of change of auditor pursuant to section 4.11 of National Instrument 51-102, which were required to be filed at an earlier date.

The Issuer filed a clarifying press release discussing the unauthorized publication of a draft press release regarding a valuation of its IP assets on a third-party website and provided an update on a third-party valuation report.

The Issuer did not previously file a material change report and the related material contract as required by National Instrument 51-102 Continuous Disclosure Obligations (NI 51-102).

Reason(s) for refiling: The Issuer restated its consolidated statement of cash flow for the year ended December 31, 2023. The Issuer's cash flows from funding of mortgage investments and from repayment of mortgage investments, and cash flows from funding of loan investments and repayments of loan investments, which were previously classified as investing activities, have been reclassified as operating activities. Additionally, cash flows for interest and financing costs, previously classified as financing activities, have been reclassified as operating activities in the consolidated statement of cash flows.

The Issuer restated its consolidated statement of cash flow for the year ended December 31, 2023. The Issuer's cash flows from cash advances of mortgages receivable and cash repayments of mortgages receivable, which were previously classified as investing activities, have been reclassified as operating activities in the consolidated statement of cash flows. Additionally, interest and fees on convertible debentures paid and interest and other financing charges paid, which were previously classified as financing activities, have also been reclassified to operating activities on the consolidated statement of cash flows.

In connection with a continuous disclosure review by Staff of the Ontario Securities Commission, the Issuer has filed: (i) Voting Agreement and Power of Attorney dated June 20, 2022 with associated undertakings to TSXV; and (ii) Amending Agreement dated January 23, 2024, related to its Option Agreement. The documents were not previously filed as required pursuant to Item 12 of National Instrument 51-102 Continuous Disclosure Obligations.

The Issuer restated its consolidated statement of cash flow for the year ended December 31, 2023. The Issuer's cash funding of its investment portfolio and discharging of its investment portfolio, which were previously classified as investing activities, have been reclassified as operating activities. Additionally, cash flows for interest paid, previously classified as a financing activity, has been reclassified as an operating activity in the consolidated statement of cash flows.

The Issuer filed an amended and restated technical report on the Man of War Project to address several disclosure deficiencies including “geological resources” and “in-situ resources” which do not have reasonable prospects for eventual economic extraction, rounding the mineral resource estimates to significant figures and removing excessive appendixes.

Purpose Investments Inc., on behalf of the Purpose Solana ETF (the Fund), has amended its website and social media to remedy deficiencies identified in the Fund’s sales communications that include untrue/misleading statements.

SolarBank Corporation (the Issuer) has refiled its Audited Consolidated Annual Financial Statements for the year ended June 30, 2024 as initially filed on September 30, 2024 to include, immediately following the report of the Issuer’s independent auditor, ZH CPA, LLC, the report of the Issuer’s predecessor independent auditor, MSLL CPA LLP. 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 refiled with the financial statements. As the new auditor’s report did not refer to the predecessor auditor’s report, the amended financial statements now include the predecessor auditor’s report.

In connection with a continuous disclosure review by Staff of the Ontario Securities Commission, the Issuer has amended and refiled the Management’s Discussion and Analysis (MD&A) and the Annual Information Form for the financial year ended December 31, 2023 to address several disclosure deficiencies and provide additional clarification. In addition, the interim financial statements for the periods ending March 31, 2024 and June 30, 2024 were amended and refiled to correct errors in the application of International Financial Reporting Standards (IFRS) and enhance compliance with certain disclosure requirements of IFRS; the accompanying MD&As were also amended and restated to include corrective disclosure. As a result of the corrective disclosure re-filings the Issuer also re-filed certifications of interim and annual filings for financial statements and MD&A in compliance with National Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings.