NorthIsle Announces Closing of Non-Brokered Private Placement for Gross Proceeds of $6.4 Million

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VANCOUVER, British Columbia, December 21, 2023--(BUSINESS WIRE)--NorthIsle Copper and Gold Inc. (TSX-V: NCX) ("NorthIsle" or the "Company") is pleased to announce that it has closed its previously announced non-brokered private placement (the "Offering") consisting of: (i) 1,511,400 common shares of the Company (the "Common Shares") at a price of $0.28 per Common Share, (ii) 1,883,200 flow-through common shares (the "FT Shares") at a price of $0.35 per FT Share, (iii) 4,500,000 charity flow-through common shares (the "CFT Shares") at a price of $0.448 per CFT Share, and (iv) 6,978,500 critical minerals charity flow-through common shares (the "CMCFT Shares", and together with the Common Shares, the FT Shares and the CFT Shares, the "Shares") at a price of $0.476 per CMCFT Share for gross proceeds to the Company of $6,420,078. See press releases dated December 7, 2023 and December 13, 2023 for additional details.

The net proceeds from the sale of Common Shares will be used for general corporate purposes. The gross proceeds from the sale of FT Shares, CFT Shares, and CMCFT Shares will be used to incur expenses ("qualifying expenses") that are "Canadian exploration expenses" (within the meaning of subsection 66.1(6) of the Income Tax Act (Canada) (the "Tax Act") and "BC flow-through mining expenditures" (within the meaning of subsection 4.721(1) of the Income Tax Act (British Columbia)). The qualifying expenses to be incurred using the gross proceeds from the sale of FT Shares and CMCFT Shares will also qualify as "flow-through critical mineral mining expenditures" (within the meaning of subsection 127(9) of the Tax Act).

In addition, certain directors and officers of the Company, specifically, Dale Corman (Chairman), Sam Lee (President & CEO), Nicholas Van Dyk (CFO & Corporate Secretary), Ian Chang (VP Project Development) and Martino De Ciccio (Director) (collectively, the "Interested Persons") purchased or acquired direction and control over an aggregate of 107,400 Common Shares and 1,342,800 FT Shares. The Interested Persons are each considered a "related party" of NorthIsle and the sale of Common Shares and FT Shares under the Offering to the Interested Persons constitutes a "related party transaction" within the meaning of MI 61-101. Following completion of the Offering, the Interested Persons hold 29,435,547 common shares in the capital of the Company. The "related party" portion of the Offering was exempt from the minority approval requirement of Section 5.6 and the formal valuation requirement of Section 5.4 of MI 61-101 as neither the fair market value of the "related party" portion of the Offering, nor the fair market value of the consideration of the "related party" portion of the Offering, exceeded 25% of NorthIsle’s market capitalization. A material change report in connection with the Offering will be filed less than 21 days before the closing of the Offering. This shorter period was reasonable and necessary in the circumstances as the Company wished to complete the Offering in a timely manner.