Exhibit A

$1.$ The address of SL$$s head office $($same as its mailing address$)$ is: $106$ Lakeshore Boulevard

Oakville, ON

L$6$H $2$E$8$

The books and records have been maintained at the same address since the formation of the company. SL$$s business number is $856310047$ RC$0001$

$2.$ Barry and Robyn are resident in Canada for tax purposes and each individual owns $50\%$ of the common shares of SL$.$ The company has not issued any preferred shares. The social insurance number $($SIN$)$ for each shareholder is:

$$ Barry Smith $506990397$

$$ Robyn Smith $508487215$

$3.$ The authorized signing office of the corporation is the CFO, Zach Smith. His phone number is $(416)978-9000$ and he is the contact person for matters relating to SL$$s income tax return.

$4.$ The controller of SL has prepared the accounting income statement for the year ended December $31,2023$:

Salcome Limited Income Statement

For the year ended December $31,2023$

Sales $ $1,658,000$

Cost of sales $ $650,000$

Administrative expenses $425,0001,075,000$

Operating income $ $583,000$

Other income and expenses $225,000$

$ $808,000$

Provision for income taxes $121,200$

Net income $ $686,800$

$5.$ The following items were included in the calculation of $$Administrative expenses$$:

a$.$ Interest on late income tax payments of $$210.$

b$.$ Donations to various registered charities of $$15,000.$

c$.$ Depreciation and amortization tangible assets of $$98,000.$

$6.$ The following items were included in the calculation of $$Other income and expenses$$:

a$.$ Gain on sale of Bell Canada shares that were purchased for $$80,000$ and sold for

$$98,000.$

b$.$ Accrued bonuses of $$14,000$ that was paid on January $3,2024.$

c$.$ Interest income on overdue accounts receivable of $$1,250.$

d$.$ Reserve for warranty claims of $$5,000.$ The actual warranty claims for the year amounted to $$8,500.$

e$.$ Dividends from taxable Canadian corporations $($non$-$connected$)$ of $$13,000.$

f$.$ Dividend from ABC Co $($a connected corporation$)$ of $$10,000($as described under item $7$ below$).$

g$.$ Toronto Maple Leafs hockey game tickets given to customers of $$3,000.$

$7.$ SL owns $90\%$ of the common shares in the capital stock of ABC Co$.$ and has allocated

$$105,000$ of the business limit to ABC Co$.$ SL received a $$10,000$ non$-$eligible dividend from ABC Co$.$ during $2023.$ ABC Co$.$ received a dividend refund from its NERDTOH of $$1,700$ as a result of paying the dividend.

$8.$ The balances in the tax accounts as at January $1,2023$ were:

a$.$ Non$-$capital losses carried forward of $$34,000.$

b$.$ Net capital losses carried forward of nil.

c$.$ NERDTOH balance of $$2,500.$

$9.$ The $2021$ income tax return shows the following account balances from Schedule $8$:

Depreciable property $$ UCC

Class $832,000$

Class $1078,000$

Class $122,500$

$10.$ On May $31,2023,$ fixtures and equipment were sold for proceeds of $$15,000($the original cost was $$35,000).$

$11.$ A delivery truck was purchased at a cost of $$85,000$ plus HST$.$

$12.$ As at December $31,2023,$ there are assets remaining in each of the three CCA classes.

$13.$ SL paid a $$25,000$ non$-$eligible taxable dividend on December $31,2023.$

$14.$ SL made installments totaling $$138,000$ in respect of its $2023$ taxation year.

$15.$ In the previous year the adjusted aggregate investment income was below $$50,000$ and the taxable capital of the associated group was below $$10,000,000.$