Government assistance:

Government assistance is comprised of a government grant from the Canadian federal government and research and development investment tax credits receivable from the Quebec provincial government, which relate to qualifiable research and development expenditures under the applicable tax laws. The amounts recorded as receivables are subject to a government tax audit and the final amounts received

may

differ from those recorded. For the

six

-month periods ended

September 30, 2020

and

September 30, 2019,

the Corporation recorded

$84

and

$75,

respectively, as a reduction of research and development expenses in the Statement of Loss and Comprehensive Loss.

September 2019,

the Corporation was awarded up to CAD

$750,000

in non-dilutive and non-repayable funding from the National Research Council of Canada Industrial Research Assistance Program (NRC IRAP) to apply towards eligible research and development disbursements of the Corporation's unique commercial production platform for CaPre. During the

six

-month period ended

September 30, 2020

the Corporation claimed

$79

in connection with this program, which has been recorded as a reduction of research and development expenses in the Consolidated Statements of Loss and Comprehensive Loss.

October 2020,

the Corporation received correspondence from the National Research Council of Canada Industrial Research Assistance Program (NRC IRAP) that the eligible amount awarded to the Corporation for non-dilutive and non-repayable funding was reduced from up to CAD

$750,000

to up to CAD

$326,357.