Quarterlytics / Healthcare / Biotechnology / Fennec Pharmaceuticals Inc.

Fennec Pharmaceuticals Inc.

fenc · NASDAQ Healthcare
Claim this profile
Ticker fenc
Exchange NASDAQ
Sector Healthcare
Industry Biotechnology
Employees 32
← All annual reports
FY2016 Annual Report · Fennec Pharmaceuticals Inc.
Sign in to download
Loading PDF…
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 10-K

(Mark One)
(cid:59)
For the fiscal year ended December 31, 2016

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

OR

(cid:133)
For the transition period from____ to ____

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Commission File Number: 001-32295

FENNEC PHARMACEUTICALS INC.
(formerly ADHEREX TECHNOLOGIES INC.)
(Exact Name of Registrant as Specified in Its Charter)

British Columbia, Canada
(State or Other Jurisdiction of
Incorporation or Organization)

PO Box 13628, 68 TW Alexander Drive
Research Triangle Park, NC
(Address of Principal Executive Offices)

20-0442384
(I.R.S. Employer
Identification No.)

27709
(Zip Code)

(919) 636-4530
(Registrant's telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act: None

Securities registered pursuant to Section 12(g) of the Act:  None

Indicate by check mark if the Registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.  YES (cid:133)   NO (cid:59)

Indicate by check mark if the Registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.  YES (cid:133)   NO (cid:59)

Indicate by check mark whether the Registrant:  (1) has filed all reports required to be filed by section 13 or 15(d) of the Securities Exchange Act of 1934 during
the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for
the past 90 days.  YES (cid:59)   NO (cid:133)

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to
be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the
registrant was required to submit and post such files).
Yes (cid:59) No (cid:133)

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of
Registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-
K.   (cid:59)

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the
definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):  

Large accelerated filer  (cid:133)

Accelerated filer  (cid:133)

Non-accelerated filer  (cid:133)
(Do not check if a smaller
reporting company)

Smaller reporting company  (cid:59)

Indicate by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).  YES (cid:133)   NO (cid:59)

The aggregate market value of the voting stock held by non-affiliates of the Registrant, computed by reference to the closing sales price of the Common Shares
as reported by the OTCQB on June 30, 2016 (the last business day of the Registrant’s most recently completed second fiscal quarter) was $10,156,736 based
upon a total of 4,514,105 shares held as of June 30, 2016 by persons believed to be non-affiliates of the Registrant (for purposes of this calculation, all of the
Registrant’s officers, directors and 10% owners known to the Company are deemed to be affiliates of the Registrant).

As of March 17, 2017, there were 13,642,567 shares of the Registrant’s common stock outstanding.

FENNEC PHARMACEUTICALS INC.
2016 FORM 10-K ANNUAL REPORT
TABLE OF CONTENTS

Business Overview
Risk Factors
Unresolved Staff Comments
Properties
Legal Proceedings
Mine Safety Disclosures

Market for the Registrant’s Common Equity, Related Stockholder Matters and Issuers Purchases of Equity Securities
Management’s Discussion and Analysis of Financial Condition and Results of Operations
Quantitative and Qualitative Disclosures About Market Risk
Financial Statements and Supplementary Data
Changes in and Disagreements With Accountants on Accounting and Financial Disclosure
Controls and Procedures
Other Information

Directors, Executives Officers and Corporate Governance
Executive Compensation
Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters
Certain Relationships and Related Transactions, and Director Independence
Principal Accounting Fees and Services

Exhibits and Financial Statement Schedules

PART I
Item 1.
Item 1A.
Item 1B.
Item 2.
Item 3.
Item 4.

PART II
Item 5.
Item 7.
Item 7A.
Item 8.
Item 9.
Item 9A.
Item 9B.

PART III
Item 10.
Item 11.
Item 12.
Item 13.
Item 14.

PART IV
Item 15.

SIGNATURES

Page

1
7
15
15
15
15

16
20
25
26
26
26
27

28
30
32
33
33

34

36

NOTE REGARDING FORWARD-LOOKING STATEMENTS

This  Annual  Report  on  Form  10-K  contains  forward-looking  statements  that  involve  significant  risks  and  uncertainties. Our  actual  results,  performance  or
achievements may be materially different from any results, performance or achievements expressed or implied by such forward-looking statements. Words such
as  “may,”  “will,”  “expect,”  “believe,”  “anticipate,”  “intend,”  “could,”  “estimate,”  “project,”  “plan,” and  other  similar  words  are  one  way  to  identify  such
forward-looking  statements. Forward-looking  statements  in  this  Annual  Report  include,  but  are  not  limited  to,  statements  with  respect  to  (1)  our  anticipated
sources and uses of cash and cash equivalents; (2) our anticipated commencement dates, completion dates and results of clinical trials; (3) our efforts to pursue
collaborations  with  the  government,  industry  groups  or  other  companies;  (4)  our  anticipated  progress  and  costs  of  our  clinical  and  preclinical  research  and
development programs; (5) our corporate and development strategies; (6) our expected results of operations; (7) our anticipated levels of expenditures; (8) our
ability  to  protect  our  intellectual  property;  (9)  our  ability  to  fully  comply  with  domestic  and  international  governmental  regulation;  (10)  the  anticipated
applications and efficacy of our drug candidates; (11) the nature and scope of potential markets for our drug candidates; (12) future legal liability; and (13) our
ability to attract and retain key employees. All statements, other than statements of historical fact, included in this Annual Report that address activities, events
or developments that we expect or anticipate will or may occur in the future are forward-looking statements. We include forward-looking statements because we
believe  that  it  is  important  to  communicate  our  expectations  to  our  investors. However,  all  forward-looking  statements  are  based  on  management’s  current
expectations of future events and are subject to a number of risks and uncertainties, including specifically our need to raise money in the very near term and
others,  as  discussed  below  in  Item  1A.,  “Risk  Factors.” Although  we  believe  the  expectations  reflected  in  the  forward-looking  statements  are  based  upon
reasonable assumptions, we can give no assurance that our expectations will be attained, and we caution you not to place undue reliance on such statements.

Our  periodic  and  current  reports  are  available,  free  of  charge,  after  the  material  is  electronically  filed  with,  or  furnished  to,  the  SEC  and  EDGAR  at
http://www.sec.gov/edgar and the Canadian securities regulators on SEDAR, at www.sedar.com. The information provided on our website is not part of this
Annual Report and is therefore not incorporated herein by reference.

Item 1.  Business Overview

Fennec  Pharmaceuticals  Inc.  (“Fennec,” the  “Company,”  “we,”  “us,” or  “our”)  is  a  biopharmaceutical  company  focused  on  the  development  of  Sodium
Thiosulfate (“STS”) for the prevention of platinum-induced ototoxicity in pediatric cancer patients. We incorporated under the Canada Business Corporations
Act  ("CBCA”)  in  September  1996.  Effective  on  August  25,  2011,  the  Company  continued  from  the  Canada  Business  Corporations  Act  to  the  Business
Corporations Act (British Columbia) (the “Continuance”). The Continuance was approved by the shareholders of Fennec at the Company's June 2011 Annual
and Special Meeting and by resolution of the Board of Directors on August 10, 2011. We have three wholly-owned subsidiaries: Oxiquant, Inc. and Fennec
Pharmaceuticals, Inc., both Delaware corporations, and Cadherin Biomedical Inc., a Canadian company. With the exception of Fennec Pharmaceuticals, Inc., all
subsidiaries are inactive.

On  May  16,  2016,  the  Company  completed  the  closing  of  a  non-brokered  private  placement  (the  “Offering”)  of  2,631,579  units  for  gross  proceeds  of  $5.0
million to Essetifin, SpA. Each unit was issued at a price of $1.90 per unit and each unit consisted of 1 common share of the Company.

Lead Product Candidate

The following is our only lead product candidate in the clinical stage of development:

(cid:120)

Sodium Thiosulfate (STS) – a water soluble thiol compound that acts as a chemical reducing agent, recently completed patient enrollment of two Phase
III clinical trials for the prevention of cisplatin induced hearing loss, or ototoxicity in children.

We continue to focus efforts on the development of STS.

Sodium Thiosulfate (STS)

We have licensed from Oregon Health & Science University (“OHSU”) intellectual property rights for the use of STS as a chemoprotectant, and are developing
STS as a protectant against the hearing loss often caused by platinum-based anti-cancer agents in children. Preclinical and clinical studies conducted by OHSU
and others have indicated that STS can effectively reduce the incidence of hearing loss caused by platinum-based anti-cancer agents. We have received Orphan
Drug Designation in the United States of America (the “U.S.” or the “United States”) for the use of STS in the prevention of platinum-induced ototoxicity in
pediatric patients.

Hearing loss among children receiving platinum-based chemotherapy is frequent, permanent and often severely disabling. The incidence of hearing loss in these
children  depends  upon  the  dose  and  duration  of  chemotherapy,  and  many  of  these  children  require  lifelong  hearing  aids.  There  is  currently  no  established
preventive agent for this hearing loss and only expensive, technically difficult and sub-optimal cochlear (inner ear) implants have been shown to provide some
benefit. In addition, adults undergoing chemotherapy for several common malignancies, including ovarian cancer, testicular cancer, and particularly head and
neck  cancer  and  brain  cancer,  often  receive  intensive  platinum-based  therapy  and  may  experience  severe,  irreversible  hearing  loss,  particularly  in  the  high
frequencies.

1

Investigators  at  OHSU  have  conducted  Phase  I  and  Phase  II  studies  which  have  shown  STS  reduces  the  hearing  loss  associated  with  platinum-based
chemotherapy. In one study at OHSU, the need for hearing aids to correct high frequency hearing loss was reduced from about 50% to less than 5%.

STS has been studied by cooperative groups in two Phase III clinical studies of survival and reduction of ototoxicity, The Clinical Oncology Group Protocol
ACCL0431 and SIOPEL 6. The COG ACCL0431 protocol enrolled one of five childhood cancers typically treated with intensive cisplatin therapy for localized
and disseminated disease, including newly diagnosed hepatoblastoma, germ cell tumor, osteosarcoma, neuroblastoma, and medulloblastoma. SIOPEL 6 enrolled
only hepatoblastoma patients with localized tumors.

SIOPEL 6

In  October  2007,  we  announced  that  our  collaborative  partner,  the  International  Childhood  Liver  Tumour  Strategy  Group,  known  as  SIOPEL,  a  multi-
disciplinary  group  of  specialists  under  the  umbrella  of  the  International  Society  of  Pediatric  Oncology,  had  launched  a  randomized  Phase  III  clinical  trial
("SIOPEL 6") to investigate whether STS reduces hearing loss in standard risk hepatoblastoma (liver) cancer patients receiving cisplatin as a monotherapy.

The study was initiated in October 2007 initially in the United Kingdom and through the end of 2014, 45 sites from 12 countries enrolled 109 evaluable patients.
Under the terms of our agreement, SIOPEL will conduct and fund all clinical activities and we will provide drug, drug distribution and pharmacovigilance, or
safety monitoring, for the study. Interim efficacy results on response to chemotherapy are evaluated after every 20 patients and reviewed by the Independent
Data  Monitoring  Committee  (the  “IDMC”).  The  IDMC  was  established  to  assess  any  potential  concern  of  an  adverse  effect  of  STS  on  the  efficacy  of  the
cisplatin chemotherapy and to review safety according to protocol pre-specified patient numbers. In February 2015, the IDMC recommended the continuation of
SIOPEL 6 after conducting their final safety review on 100 patients. Previously, the IDMC reached a similar conclusion after reviewing the safety of 20, 40, 60
and 80 patients and their current recommendation on 100 patients to continue the clinical trial represents the last and final safety review. Patient recruitment has
now been completed and the efficacy outcome based on audiometric results will be evaluated on an ongoing basis as each child reaches the age of 3.5 years.
Results for the audiology primary end point with a p-value of 0.045 will be tested with final readout of data expected in fourth quarter of 2017.

The primary objectives of SIOPEL 6 are:

(cid:120)
(cid:120)

To assess the efficacy of STS to reduce the hearing impairment caused by cisplatin
To carefully monitor any potential impact of STS on response to cisplatin and survival

SIOPEL 6 - Preliminary Results - ASCO 2016

Newly diagnosed patients with standard risk hepatoblastoma were treated with weekly cycles of Cisplatin (Cis) every two weeks, including 4 chemotherapy
courses before primary tumor resection and 2 courses after surgery. Patients were randomized to Cisplatin alone (Cis) or Cisplatin and STS(Cis+STS). Cisplatin
of 80 mg/m2 was administered intravenous over 6 hours. STS was administered intravenous exactly 6 hours after stop of Cisplatin over 15 minutes at 20 g/m2.
Tumor response was assessed after 2 and 4 cycles pre-operative with serum Alpha-fetoprotein (“AFP”) and liver imaging. In case of progression after 2 cycles,
STS was stopped and doxorubicin 60 mg/m2 continuous infusion over 48 hours added. The primary endpoint is centrally reviewed absolute hearing threshold,
at  the  age  of  ≥  3.5  years,  by  pure  tone  audiometry.  The  trial  has  80%  power  to  detect  a  reduction  in  hearing  loss  defined  as  Brock  grade  ≥  1  from  60%  of
patients with Cisplatin to 35% with Cisplatin plus STS. The interim efficacy results indicate the following: i) that it is safe to deliver Sodium Thiosulfate for
otoprotection in standard risk hepatoblastoma treated according to the SIOPEL 6 regimen; ii) there is no evidence of tumor protection and iii) the interim results
of the first 68 patients achieving centrally reviewed pure tone audiometry at or above 3.5 years of age were encouraging. Efficacy results at the end treatment for
the 109 evaluable patients (52 Cisplatin, 57 Cisplatin plus STS) were complete response/partial response/progressive disease for Cisplatin: 85%/8%/5% and for
Cisplatin plus STS: 91%/9%/0%, respectively.

RESULTS

109 patients (52 Cis and 57 Cis+STS) were recruited at trial closure in December 2014. The combination of Cis+STS was generally well tolerated.

The median follow up is 34 months and provisional two year event free survival (“EFS”) is Cis 86.3% and Cis+STS 89.0%; two year overall survival (“OS”) is
Cis 91.4% and Cis+STS 97.7%. Treatment failure defined as progressive disease (“PD”) at 4 cycles was equivalent in both arms (5 Cis; 5 Cis+STS). Status at
last follow-up (February 2016), 5 patients had died (4 Cis; 1 Cis+STS).

COG ACCL0431

In  March  2008,  we  announced  the  activation  of  a  Phase  III  trial  with  STS  to  prevent  hearing  loss  in  children  receiving  cisplatin-based  chemotherapy  in
collaboration with the Children’s Oncology Group (“COG ACCL0431”). The goal of this Phase III study is to evaluate in a multi-centered, randomized trial
whether STS is an effective and safe means of preventing hearing loss in children receiving cisplatin-based chemotherapy for newly diagnosed germ cell, liver
(hepatoblastoma), brain (medulloblastoma), nerve tissue (neuroblastoma) or bone (osteosarcoma) cancers. Eligible children, one to eighteen years of age, who
are to receive cisplatin according to their disease-specific regimen and, upon enrollment in this study, will be randomized to receive STS or not. Efficacy of STS
will  be  determined  through  comparison  of  hearing  sensitivity  at  follow-up  relative  to  baseline  measurements  using  standard  audiometric  techniques.  The
Children’s Oncology Group is responsible for funding the clinical activities for the study and we are responsible for providing the drug, drug distribution and
pharmacovigilance, or safety monitoring, for the study. The trial completed enrollment of 131 pediatric patients in the first quarter of 2012. The final results of
COG ACCL0431 were published in Lancet Oncology in December 2016.

2

COG ACCL0431 - Results

COG  Study  ACCL0431,  “A  Randomized  Phase  III  Study  of  Sodium  Thiosulfate  for  the  Prevention  of  Cisplatin-Induced  Ototoxicity  in  Children,” finished
enrollment of 131 of which 126 were eligible patients in Q1 2012. The patients had been previously diagnosed with childhood cancers.

The primary endpoint was to evaluate the efficacy of STS for prevention of hearing loss in children receiving cisplatin chemotherapy (hypothesis: 50% relative
reduction in hearing loss).

Secondary endpoints included:

Comparing change in mean hearing thresholds
(cid:120)
Comparing incidence of other Grade 3/4 toxicities (renal and hematological)
(cid:120)
(cid:120) Monitor Event Free Survival (EFS) and Overall Survival (OS) in two groups

126 eligible subjects were enrolled with germ cell tumor (32), osteosarcoma (30), neuroblastoma (26), medulloblastoma (26), hepatoblastoma (7) or other (5).
Of these 104 subjects (64 male and 29 <5 years old) were evaluable for the primary endpoint.

Subjects were randomized either to no treatment (control) or treatment with STS 16 grams/m2 IV over 15 minutes 6 hours after each cisplatin dose. Hearing
was measured using standard audiometry for age and data were reviewed centrally using American Speech-Language-Hearing Association criteria.

The proportion of subjects with hearing loss assessed at 4 weeks post the final cisplatin dose (primary endpoint) and EFS/OS (log-rank test, 2-year cumulative
estimates and Cox proportional hazards model) were compared between the two groups.

(cid:120)
(cid:120)

The proportion of hearing loss for STS vs. Control was 28.6% (14/49) vs. 56.4% (31/55), respectively (p=0.00022).
Including all 126 subjects at median post-enrollment follow-up of 3 years for censored patients, EFS for STS vs. Control was 54% vs. 64% (p=0.36);
OS was 70% vs. 87% (p=0.07).

A subset analysis by extent of disease determined post hoc was performed:

(cid:120)

(cid:120)

For subjects with localized disease, EFS for STS (N=40) vs. Control (N=38) was 60% vs. 66% (p=0.73); Hazard Ratio (“HR”) 1.14; OS was 83% vs.
89% (p=0.48); HR 1.09.
For those with disseminated (metastatic) disease, EFS for STS (N=21) vs. Control (N=26) was 42% vs. 61% (p=0.16); HR 1.80; OS was 45% vs. 84%;
HR 4.10.

COG ACCL0431 - CONCLUSIONS

(cid:120)
(cid:120)

STS protects against cisplatin-induced hearing loss in children, especially for those < 5 years old.
Further  research  including  the  final  results  of  SIOPEL  6  study  is  needed  to  define  the  appropriate  role  for  sodium  thiosulfate  among  emerging
otoprotection strategies.

Intellectual Property

Patents are important to developing and protecting our competitive position. Our general policy is to seek patent protection in the United States, major European
countries,  Japan,  Canada  and  other  jurisdictions  as  appropriate  for  our  compounds  and  methods.  U.S.  patents,  as  well  as  most  foreign  patents,  are  generally
effective for 20 years from the date the earliest (priority) application was filed; however, U.S. patents that issue on applications filed before June 8, 1995 may be
effective until 17 years from the issue date, if that is later than the 20 year date. In some cases, the patent term may be extended to recapture a portion of the
term  lost  during  the  U.S.  Food  and  Drug  Administration  (“FDA”)  regulatory  review  or  because  of  U.S.  Patent  and  Trademark  Office,  or  USPTO,  delays  in
prosecuting the application. The duration of foreign patents varies similarly, in accordance with local law.

Currently,  we  have  licensed  from Oregon  Health and  Science  University  1 U.S.  and  9  foreign patents  which expire  in  Europe  in  2021, with an  additional  1
patent pending.

In addition, periods of marketing exclusivity for STS may also be possible in the United States under orphan drug status and in Europe under European Market
Exclusivity  for Pediatric  Use.  We  obtained  U.S.  Orphan Drug Designation  for  the  use  of STS  in  the  prevention of  platinum-induced  ototoxicity  in pediatric
patients in 2004.

Our success is significantly dependent on our ability to obtain and maintain patent protection for our product candidate, both in the United States and abroad.
The patent position of biotechnology and pharmaceutical companies, in general, is highly uncertain and involves complex legal and factual questions, which
often  results  in  apparent  inconsistencies  regarding  the  breadth  of  claims  allowed  and  general  uncertainty  as  to  their  legal  interpretation  and  enforceability.
Further, our principal candidate STS, is based on previously known compounds, and the candidates or products that we develop in the future may include or be
based on the same or other compounds owned or produced by other parties, some or all of which may not be subject to effective patent protection. In addition,
regimens that we may develop for the administration of pharmaceuticals, such as specifications for the frequency, timing and amount of dosages, may not be
patentable.  Accordingly,  our  patent  applications  may  not  result  in  patents  being  issued  and  issued  patents  may  not  afford  effective  protection.  In  addition,
products or processes that we develop may turn out to be covered by third party patents, in which case we may require a license under such patents if we intend
to continue the development of those products or processes.

3

Our  patent  position  and  proprietary  rights  are  subject  to  certain  risks  and  uncertainties.  Please  read  the  “Risk  Factors” section  of  this  Annual  Report  for
information about certain risks and uncertainties that may affect our patent position and proprietary rights.

We also rely upon unpatented confidential information to remain competitive. We protect such information principally through confidentiality agreements with
our employees, consultants, outside scientific collaborators, and other advisers. In the case of our employees, these agreements also provide, in compliance with
relevant law, that inventions and other intellectual property conceived by such employees during their employment shall be our exclusive property.

Corporate Relationships

License Agreement with Oregon Health & Science University

On  February  20,  2013,  Fennec  entered  into  a  new  exclusive  license  agreement  with  OHSU  for  exclusive  worldwide  license  rights  to  intellectual  property
directed  to  STS  and  its  use  for  chemoprotection,  including  the  prevention  of  ototoxicity  induced  by  platinum  chemotherapy,  in  humans  (the  "New  OHSU
Agreement"). 

The  term  of  the  New  OHSU  Agreement  expires  on  the  date  of  the  last  to  expire  claim(s)  covered  in  the  patents  licensed  to  us,  unless  earlier  terminated  as
provided in the agreement. STS is currently protected by methods of use patents that we exclusively licensed from OHSU that expire in Europe, Canada and
Australia in 2021 and are currently pending in the United States and Japan. The New OHSU Agreement is terminable by either Fennec or OHSU in the event of
a material breach of the agreement by either party after 45 days prior written notice. Fennec has the right to terminate the New OHSU Agreement at any time
upon 60 days prior written notice and payment of all fees due to OHSU under the New OHSU Agreement.

On May 18, 2015, Fennec negotiated an amendment ("Amendment 1") to the exclusive license agreement with Oregon Health & Science University ("OHSU").
Amendment  1  expands  the  exclusive  license  agreement  signed  with  OHSU  on  February  20,  2013  or  New  OHSU  Agreement  to  include  the  use  of  N-
acetylcysteine as a standalone therapy and/or in combination with Sodium Thiosulfate ("STS") for the prevention of ototoxicity induced by chemotherapeutic
agents to treat cancers. Further, Amendment 1 adjusts select milestone payments entered in the OHSU Agreement including but not limited to the royalty rate
on  net  sales  for  licensed  products,  royalty  rate  from  sublicensing  of  the  licensed  technology  and  the  fee  payable  upon  the  regulatory  approval  of  a  licensed
product. The term of Amendment 1 under the OHSU Agreement expires on the date of the last to expire claim(s) covered in the patents licensed to Fennec or 8
years, whichever is later. In the event a licensed product obtains regulatory approval and is covered by the Orphan Drug Designation, the parties will in good
faith amend the term of the agreement.

Competition

Competition in the biotechnology and pharmaceutical industries is intense. We expect that if our product candidate achieves regulatory approval for sale, it will
compete on the basis of drug efficacy, safety, patient convenience, reliability, ease of manufacture, price, marketing, distribution, and patent protection, among
other variables. Our competitors may develop technologies or drugs that are more effective, safer or more affordable than any we may develop.

There  are  a  number  of  different  approaches  to  the  development  of  therapeutics  for  the  treatment  of  cancer  that  are  currently  being  used  and  studied.  These
approaches  include:  (i)  surgery  to  excise  the  cancerous  tissue;  (ii)  radiation  therapy,  which  attacks  cancerous  cells  but  does  not  easily  distinguish  between
healthy  and  diseased  cells;  (iii)  chemotherapy,  which  works  by  preventing  a  cancerous  cell  from  dividing  or  by  killing  cells  that  quickly  divide;  (iv)
immunotherapy, which stimulates the body’s immune system to respond to the disease; and (v) hormone therapy, which may slow the growth of cancer cells or
even kill them.

We are aware of a number of companies engaged in the research, development and testing of new cancer therapies or means of increasing the effectiveness of
existing  therapies,  including,  among  many  others,  Amgen,  AstraZeneca,  Bayer,  Bristol-Myers  Squibb,  Eli  Lilly,  Eisai,  Merck  KGaA,  Novartis,  Johnson  &
Johnson,  Pfizer,  Roche,  Taiho  and  Sanofi-Aventis.  Some  of  these  companies  have  products  that  have  already  received,  or  are  in  the  process  of  receiving,
regulatory approval or are in later stages of clinical development than our product. Many of them have much greater financial resources than we do. Many of
these companies have marketed drugs or are developing targeted cancer therapeutics which, depending upon the mechanism of action of such agents, could be
viewed as competitors.

We are not aware of any commercially available agents that reduce the incidence of hearing loss associated with the use of platinum-based anti-cancer agents,
for which purpose we are developing STS. There are several potential competitive agents with activity in preclinical or limited clinical settings. These include:
D-methionine,  an  amino  acid  that  has  been  shown  to  protect  against  hearing  loss  in  experimental  settings  but  was  demonstrated  to  be  inferior  to  STS  in
comparative studies; SPI-3005, an oral agent primarily being developed by Sound Pharmaceuticals for noise and age-related hearing loss but in early Phase II
trials for chemotherapy related hearing loss, which mimics glutathione peroxidase and induces the intracellular induction of glutathione; N-acetylcysteine and
amifostine, which have shown effectiveness (but less than STS) in experimental systems; and Vitamin E, salicylate and tiopronin, which have all demonstrated
moderate activity in rat models to protect against cisplatin-induced ototoxicity, but no clinical trials have been performed. Cochlear implants, which are small
electronic devices that are surgically placed in the inner ear to assist with certain types of deafness, are utilized to offer some relief but are often suboptimal.

4

Many of our existing or potential competitors have substantially greater financial, technical and human resources than we do and may be better equipped to
develop, manufacture and market products. In addition, many of these competitors have extensive experience with preclinical testing and human clinical trials
and  in  obtaining  regulatory  approvals.  In  addition,  many  of  the  smaller  companies  that  compete  with  us  have  formed  collaborative  relationships  with  large,
established companies to support the research, development, clinical trials and commercialization of any products that they may develop. We may rely on third
parties to commercialize the products we develop, and our success will depend in large part on the efforts and competitive merit of these collaborative partners.
Academic institutions, government agencies and other public and private research organizations may also conduct research, seek patent protection and establish
collaborative arrangements for research, clinical development and marketing of products similar to those we seek to develop. These companies and institutions
compete with us in recruiting and retaining qualified scientific and management personnel as well as in acquiring technologies complementary to our projects.
The  existence  of  competitive  products,  including  products  or  treatments  of  which  we  are  not  aware,  or  products  or  treatments  that  may  be  developed  in  the
future, may adversely affect the marketability of any products that we may develop.

Government Regulation

The production and manufacture of our product candidate and our research and development activities are subject to significant regulation for safety, efficacy
and quality by various governmental authorities around the world. Before new pharmaceutical products may be sold in the U.S. and other countries, clinical
trials of the product must be conducted and the results submitted to appropriate regulatory agencies for approval. Clinical trial programs must establish efficacy,
determine an appropriate dose and regimen, and define the conditions for safe use. This is a high-risk process that requires stepwise clinical studies in which the
candidate product must successfully meet predetermined endpoints. In the U.S., the results of the preclinical and clinical testing of a product are then submitted
to  the  FDA  in  the  form  of  a  Biologics  License  Application  or  a  New  Drug  Application.  In  response  to  these  submissions,  the  FDA  may  grant  marketing
approval,  request  additional  information  or  deny  the  application  if  it  determines  the  application  does  not  provide  an  adequate  basis  for  approval.  Similar
submissions are required by authorities in other jurisdictions who independently assess the product and may reach the same or different conclusions.

The  receipt  of  regulatory  approval  often  takes  a  number  of  years,  involves  the  expenditure  of  substantial  resources  and  depends  on  a  number  of  factors,
including the severity of the disease in question, the availability of alternative treatments and the risks and benefits demonstrated in clinical trials. On occasion,
regulatory  authorities  may  require  larger  or  additional  studies,  leading  to  unanticipated  delay  or  expense.  Even  after  initial  approval  from  the  FDA  or  other
regulatory agencies has been obtained, further clinical trials may be required to provide additional data on safety and effectiveness. Additional trials are required
to gain clearance for the use of a product as a treatment for indications other than those initially approved. Furthermore, the FDA and other regulatory agencies
require  companies  to  disclose  clinical  trial  results.  Failure  to  disclose  such  results  within  applicable  time  periods  could  result  in  penalties,  including  civil
monetary penalties.

In Canada, these activities are subject to regulation by Health Canada’s Therapeutic Products Directorate, or TPD, and the rules and regulations promulgated
under  the  Food  and  Drug  Act.  In  the  United  States,  drugs  and  biological  products  are  subject  to  regulation  by  the  FDA.  The  FDA  requires  licensing  of
manufacturing and contract research facilities, carefully controlled research and testing of products and governmental review and approval of results prior to
marketing therapeutic products. Additionally, the FDA requires adherence to “Good Laboratory Practices” as well as “Good Clinical Practices” during clinical
testing and “Good Manufacturing Practices” and adherence to labeling and supply controls. The systems of new drug approvals in Canada and the United States
are substantially similar, and are generally considered to be among the most rigorous in the world.

Generally, the steps required for drug approval in Canada and the United States, specifically in cancer related therapies, include:

(cid:120)

(cid:120)

(cid:120)

Preclinical  Studies:  Preclinical  studies,  also  known  as  non-clinical  studies,  primarily  involve  evaluations  of  pharmacology,  toxic  effects,
pharmacokinetics  and  metabolism  of  a  drug  in  animals  to  provide  evidence  of  the  relative  safety  and  bioavailability  of  the  drug  prior  to  its
administration to humans in clinical studies. A typical program of preclinical studies takes 18 to 24 months to complete. The results of the preclinical
studies as well as information related to the chemistry and comprehensive descriptions of proposed human clinical studies are then submitted as part of
the Investigational New Drug, application to the FDA, a Clinical Trial Application to the TPD, or similar submission to other foreign regulatory bodies.
This  is  necessary  in  Canada,  the  United  States  and  most  other  countries  prior  to  undertaking  clinical  studies.  Additional  preclinical  studies  are
conducted during clinical development to further characterize the toxic effects of a drug prior to submitting a marketing application.
Phase I Clinical Trials: Most Phase I clinical trials take approximately one year to complete and are usually conducted on a small number of healthy
human subjects to evaluate the drug’s safety, tolerability and pharmacokinetics. In some cases, such as cancer indications, Phase I clinical trials are
conducted in patients rather than healthy volunteers.
Phase II Clinical Trials: Phase II clinical trials typically take one to two years to complete and are generally carried out on a relatively small number of
patients,  generally  between  15  and  50,  in  a  specific  setting  of  targeted  disease  or  medical  condition,  in  order  to  provide  an  estimate  of  the  drug’s
effectiveness in that specific setting. This phase also provides additional safety data and serves to identify possible common short-term side effects and
risks in a somewhat larger group of patients. Phase II testing frequently relates to a specific disease, such as breast or lung cancer. Some contemporary
methods of developing drugs, particularly molecularly targeted therapies, do not require broad testing in specific diseases, and instead permit testing in
subsets of patients expressing the particular marker. In some cases, such as cancer indications, the company sponsoring the new drug may submit a
marketing application to seek accelerated approval of the drug based on evidence of the drug’s effect on a “surrogate endpoint” from Phase II clinical
trials. A surrogate endpoint is a laboratory finding or physical sign that may not be a direct measurement of how a patient feels, functions or survives,
but is still considered likely to predict therapeutic benefit for the patient. If accelerated approval is received, the company sponsoring the new drug
must continue testing to demonstrate that the drug indeed provides therapeutic benefit to the patient.

5

(cid:120)

Phase III Clinical Trials: Phase III clinical trials typically take two to four years to complete and involve tests on a much larger population of patients
suffering from the targeted condition or disease. These studies involve conducting controlled testing and/or uncontrolled testing in an expanded patient
population, numbering several hundred to several thousand patients, at separate test sites, known as multi-center trials, to establish clinical safety and
effectiveness. These trials also generate information from which the overall benefit-risk relationship relating to the drug can be determined and provide
a  basis  for  drug  labeling.  Phase  III  trials  are  generally  the  most  time  consuming  and  expensive  part  of  a  clinical  trial  program.  In  some  instances,
governmental  authorities,  such  as  the  FDA,  will  allow  a  single  Phase  III  clinical  trial  to  serve  as  a  pivotal  efficacy  trial  to  support  a  Marketing
Application.

(cid:120) Marketing Application: Upon completion of Phase III clinical trials, the pharmaceutical company sponsoring the new drug assembles all the chemistry,
preclinical and clinical data and submits it to the TPD or the FDA as part of a New Drug Submission in Canada or a New Drug Application, in the
United States. The marketing application is then reviewed by the applicable regulatory body for approval to market the product. The review process
generally takes twelve to eighteen months.

Any clinical trials that we conduct may not be successfully completed, either in a satisfactory time period or at all. The typical time periods described above
may vary substantially and may be materially longer. In addition, the FDA and its counterparts in other countries have considerable discretion to discontinue
trials if they become aware of any significant safety issues or convincing evidence that a therapy is not effective for the indication being tested. It is possible the
FDA and its counterparts in other countries may not (i) allow clinical trials to proceed at any time after receiving an Investigational New Drug, (ii) allow further
clinical development phases after authorizing a previous phase, or (iii) approve marketing of a drug after the completion of clinical trials.

While European, U.S. and Canadian regulatory systems require that medical products be safe, effective, and manufactured according to high quality standards,
the drug approval process in Europe differs from that in the United States and Canada and may require us to perform additional preclinical or clinical testing
regardless of whether FDA or TPD approval has been obtained. The amount of time required to obtain necessary approvals may be longer or shorter than that
required for FDA or TPD approval. European Union Regulations and Directives generally classify health care products either as medicinal products, medical
devices or in vitro diagnostics. For medicinal products, marketing approval may be sought using either the centralized procedure of the European Agency for the
Evaluation  of  Medicinal  Products,  or  EMEA,  or  the  decentralized,  mutual  recognition  process.  The  centralized  procedure,  which  is  mandatory  for  some
biotechnology derived products, results in an approval recommendation from the EMEA to all member states, while the European Union mutual recognition
process involves country by country approval.

Good Clinical Practices

The  FDA  and  other  regulatory  agencies  promulgate  regulations  and  standards,  commonly  referred  to  as  current  Good  Clinical  Practices  for  designing,
conducting,  monitoring,  auditing  and  reporting  the  results  of  clinical  trials  to  ensure  that  the  data  and  results  are  accurate  and  that  the  trial  participants  are
adequately  protected.  The  FDA  and  other  regulatory  agencies  enforce  Good  Clinical  Practices  through  periodic  inspections  of  trial  sponsors,  principal
investigators and trial sites. If our study sites fail to comply with applicable Good Clinical Practices, the clinical data generated in our clinical trials may be
deemed unreliable and relevant regulatory agencies may require us to perform additional clinical trials before approving our marketing applications.

Good Manufacturing Practices

The  FDA  and  other  regulatory  agencies  regulate  and  inspect  equipment,  facilities  and  processes  used  in  the  manufacture  of  pharmaceutical  and  biological
products prior to approving a product. If, after receiving approval from regulatory agencies, a company makes a material change in manufacturing equipment,
location  or  process,  additional  regulatory  review  and  approval  may  be  required.  All  facilities  and  manufacturing  techniques  that  may  be  used  for  the
manufacture  of  our  products  must  comply  with  applicable  regulations  governing  the production  of  pharmaceutical  products  known  as  "Good  Manufacturing
Practices."

Orphan Drug Act

Under the U.S. Orphan Drug Act, the FDA may grant orphan drug designation to drugs intended to treat a “rare disease or condition,” which generally is a
disease or condition that affects fewer than 200,000 individuals in the U.S. If a product which has an orphan drug designation subsequently receives the first
FDA  approval  for  the  indication  for  which  it  has  such  designation,  the  product  is  entitled  to  orphan  exclusivity,  i.e.,  the  FDA  may  not  approve  any  other
applications  to  market  the  same  drug  for  the  same  indication  for  a  period  of  seven  years  following  marketing  approval,  except  in  certain  very  limited
circumstances, such as if the later product is shown to be clinically superior to the orphan product. Legislation similar to the U.S. Orphan Drug Act has been
enacted in other countries, including within the European Union.

Pediatric Marketing Use Authorization (“PUMA”)

The  PUMA  approval  is  granted  by  the  European  Medicines  Agency  and  is  intended  exclusively  for  pediatric  (patients  under  18  years  of  age)  use.  PUMA
approval  is  valid  in  all  countries  within  the  European  Economic  Area.  The  PUMA  process  was  established  to  make  it  more  efficient  for  pharmaceutical
companies to market drugs for children. New data for PUMA drugs are protected for 10 years and the applications are, in part, exempt from fees.

6

Other Laws

Our present and future business has been and will continue to be subject to various other laws and regulations. Various laws, regulations and recommendations
relating to safe working conditions, laboratory practices, the experimental use of animals, and the purchase, storage, movement, import and export and use and
disposal of hazardous or potentially hazardous substances, including radioactive compounds and infectious disease agents, used in connection with our research
work  are  or  may  be  applicable  to  our  activities.  Certain  agreements  entered  into  by  us  involving  exclusive  license  rights  may  be  subject  to  national  or
supranational  antitrust  regulatory  control,  the  effect  of  which  cannot  be  predicted.  The  extent  of  government  regulation,  which  might  result  from  future
legislation or administrative action, cannot accurately be predicted.

Research and Development

Our research and development efforts have been focused on the development of STS since 2013.

We have established relationships with contract research organizations, universities and other institutions, which we utilize to perform many of the day-to-day
activities associated with our drug development. Where possible, we have sought to include leading scientific investigators and advisors to enhance our internal
capabilities. Research and development issues are reviewed internally by our executive management and supporting scientific staff.

Research and development expenses totaled $0.5 million and $0.3 million for the fiscal years ended December 31, 2016 and 2015, respectively.

Our  product  candidate  still  requires  significant,  time-consuming  and  costly  research  and  development,  testing  and  regulatory  clearances. In  developing  our
product  candidate,  we  are  subject  to  risks  of  failure  that  are  inherent  in  the  development  of  products  based  on  innovative  technologies. For  example,  it  is
possible  that  this  product  will  be  ineffective  or  toxic,  or  will  otherwise  fail  to  receive  the  necessary  regulatory  clearances.  There  is  a  risk  that  our  product
candidate  will be uneconomical  to  manufacture  or market  or will not achieve market acceptance. There is also a risk that third parties may  hold  proprietary
rights that preclude us from marketing our product candidate or that others will market a superior or equivalent product. As a  result of these factors, we are
unable to accurately estimate the nature, timing and future costs necessary to complete the development of this product candidate. In addition, we are unable to
reasonably estimate the period when material net cash inflows could commence from the sale, licensing or commercialization of such product candidate, if ever.

Employees

At December 31, 2016, we had three employees (our Chief Executive Officer, Chief Financial Officer and Controller). These employees are employed on a full-
time basis and there are no part-time employees. The company uses independent contractors to perform certain daily operations of the company.

Item 1A.  Risk Factors

An investment in our common stock involves a significant risk of loss. You should carefully read this entire report and should give particular attention to the
following risk factors. You should recognize that other significant risks may arise in the future, which we cannot reasonably foresee at this time. Also, the risks
that we now foresee might affect us to a greater or different degree than currently expected. There are a number of important factors that could cause our actual
results to differ materially from those expressed or implied by any of our forward-looking statements in this report. These factors include, without limitation, the
risk factors listed below and other factors presented throughout this report and any other documents filed by us with the Securities and Exchange Commission,
or the SEC, and the Canadian securities regulators on SEDAR which can be accessed at www.sedar.com.

Risks Related to Our Business

We have a history of significant losses and have had no revenues to date through the sale of our products. If we do not generate significant revenues,
we will not achieve profitability.

To date, we have been engaged primarily in research and development activities. We have had no revenues through the sale of our products, and we do not
expect  to  have  significant  revenues  until  we  are  able  to  either  sell  our  product  candidate  after  obtaining  applicable  regulatory  approvals  or  we  establish
collaborations that provide us with up-front payments, licensing fees, milestone payments, royalties or other revenue. We have incurred significant operating
losses every year since our inception on September 3, 1996. We reported a loss of approximately $2.8 million (including a non-cash gain on derivative liabilities
of $0.05 million) in the twelve months ended December 31, 2016, and reported a net loss of approximately $0.7 million (which included a non-cash gain on
derivative liabilities of $1.2 million) for the twelve months ended December 31, 2015. At December 31, 2016, we had an accumulated deficit of approximately
$114.3  million.  We  anticipate  incurring  substantial  additional  losses  due  to  the  need  to  spend  substantial  amounts  on  our  current  clinical  trials,  anticipated
research  and  development  activities,  and  general  and  administrative  expenses,  among  other  factors.  We  have  not  commercially  introduced  any  product  and
results from our current product trials are not expected until the fourth quarter of 2017. Our ability to attain profitability will depend upon our ability to fund and
develop products that are safe, effective and commercially viable, to obtain regulatory approval for the manufacture and sale of our product candidate and to
license or otherwise market our product candidate successfully. Any revenues generated from such product, assuming it is successfully developed, marketed and
sold, may not be realized for a number of years. We may never achieve or sustain profitability on an ongoing basis.

7

There is no assurance that we will successfully develop a commercially viable product.

Since our formation in September 1996, we have engaged in research and development programs. We have generated no revenue from product sales, do not
have any products currently available for sale, and none are expected to be commercially available for sale until we have completed additional clinical trials, if
at all. There can be no assurance that the research we fund and manage will lead to a commercially viable product. We have completed enrollment of two Phase
III studies for STS. STS must still undergo substantial additional regulatory review prior to commercialization.

We anticipate the need for additional capital in the future and if we cannot raise additional capital, we will not be able to fulfill our business plan.

We need to obtain additional funding in the future in order to finance our business strategy, operations and growth. We may not be able to obtain additional
financing in sufficient amounts or on acceptable terms when needed. If we fail to arrange for sufficient capital on a timely basis, we may be required to curtail
our business activities until we can obtain adequate financing. Debt financing must be repaid regardless of whether or not we generate profits or cash flows from
our business activities. Equity financing may result in dilution to existing shareholders and may involve securities that have rights, preferences, or privileges that
are senior to our common stock or other securities. If we cannot raise sufficient capital when necessary, we will likely have to curtail operations and you may
lose part or all of your investment.

If  we  do  not  maintain  current  or  enter  into  new  collaborations  with  other  companies,  we  might  not  successfully  develop  our  product  candidate  or
generate sufficient revenues to expand our business.

We  currently  rely  on  scientific  and  research  and  development  collaboration  arrangements  with  academic  institutions  and  other  third  party  collaborators,
including an exclusive worldwide license from OHSU for STS. We also rely on collaborators for testing STS, including SIOPEL and the Children’s Oncology
Group.

The agreements with OHSU are terminable by either party in the event of an uncured breach by the other party. We may also terminate our agreement with
OHSU  at  any  time  upon  prior  written  notice  of  specified  durations  to  the  licensor.  Termination  of  any  of  our  collaborative  arrangements  could  materially
adversely  affect  our  business.  For  example,  if  we  are  unable  to  make  the  necessary  payments  under  these  agreements,  the  licensor  might  terminate  the
agreement which might have a material adverse impact. In addition, our collaborators might not perform as agreed in the future.

Since we conduct a significant portion of our research and development through collaborations, our success may depend significantly on the performance of
such  collaborators,  as  well  as  any  future  collaborators.  Collaborators  might  not  commit  sufficient  resources  to  the  research  and  development  or
commercialization  of  our  product  candidate.  Economic  or  technological  advantages  of  products  being  developed  by  others,  or  other  factors  could  lead  our
collaborators to pursue other product candidates or technologies in preference to those being developed in collaboration with us. The commercial potential of,
development stage of and projected resources required to develop our drug candidate will affect our ability to maintain current collaborations or establish new
collaborators. There is a risk of dispute with respect to ownership of technology developed under any collaboration. Our management of any collaboration will
require  significant  time  and  effort  as  well  as  an  effective  allocation  of  resources.  We  may  not  be  able  to  simultaneously  manage  a  large  number  of
collaborations.

Our product candidate is still in development. Due to the long, expensive and unpredictable drug development process, we might not ever successfully
develop and commercialize our product candidate.

In  order  to  achieve  profitable  operations,  we,  alone  or  in  collaboration  with  others,  must  successfully  fund,  develop,  manufacture,  introduce  and  market  our
product candidate. The time necessary to achieve market success for any individual product is long and uncertain. Our product candidate and research programs
are in clinical development and require significant, time-consuming and costly research, testing and regulatory clearances. In developing our product candidate,
we are subject to risks of failure that are inherent in the development of therapeutic products based on innovative technologies. The results of preclinical and
initial  clinical  trials  are  not  necessarily  predictive  of  future  results.  Our  product  candidate  might  not  be  economical  to  manufacture  or  market  or  might  not
achieve  market  acceptance.  In  addition,  third  parties  might  hold  proprietary  rights  that  preclude  us  from  marketing  our  product  candidates  or  others  might
market equivalent or superior products.

We  must  conduct  human  clinical  trials  to  assess  our  product  candidate.  If  these  trials  are  delayed  or  are  unsuccessful,  our  development  costs  will
significantly increase and our business prospects may suffer.

Before  obtaining  regulatory  approvals  for  the  commercial  sale  of  our  product  candidate,  we  must  demonstrate,  through  preclinical  studies  with  animals  and
clinical trials with humans, that our product candidate are safe and effective for use in each target indication. To date, we have performed only limited clinical
trials, and we have only done so with some of our product candidate. Much of our testing has been conducted on animals or on human cells in the laboratory,
and the benefits of treatment seen in animals may not ultimately be obtained in human clinical trials. As a result, we may need to perform significant additional
research  and  development  and  extensive  preclinical  and  clinical  testing  prior  to  any  application  for  commercial  use.  We  may  suffer  significant  setbacks  in
clinical trials, and the trials may demonstrate our product candidate to be unsafe or ineffective. We may also encounter problems in our clinical trials that will
cause  us  to  delay,  suspend  or  terminate  those  clinical  trials,  which  would  increase  our  development  costs  and  harm  our  financial  results  and  commercial
prospects. Identifying and qualifying patients to participate in clinical trials of our potential products is critically important to our success. The timing of our
clinical trials depends on the speed at which we can recruit patients to participate in testing our product candidate. We have experienced delays in some of our
clinical trials and we may experience significant delays in the future. If patients are unwilling to participate in our trials because of competitive clinical trials for
similar  patient  populations,  perceived  risk  or  any  other  reason,  the  timeline  for  recruiting  patients,  conducting  trials  and  obtaining  regulatory  approval  of
potential products will be delayed. Other factors that may result in significant delays include obtaining regulatory or ethics review board approvals for proposed
trials, reaching agreement on acceptable terms with prospective clinical trial sites, and obtaining sufficient quantities of drug for use in the clinical trials. Such
delays could result in the termination of the clinical trials altogether.

8

Regulatory approval of our product candidate is time-consuming, expensive and uncertain, and could result in unexpectedly high expenses and delay
our ability to sell our product.

Development, manufacture and marketing of our product is subject to extensive regulation by governmental authorities in the United States and other countries.
This regulation could require us to incur significant unexpected expenses or delay or limit our ability to sell our product candidate. Our clinical studies might be
delayed or halted, or additional studies might be required, for various reasons, including:

lack of funding;
the drug is not effective;
patients experience severe side effects during treatment;
appropriate patients do not enroll in the studies at the rate expected;
drug supplies are not sufficient to treat the patients in the studies; or

(cid:120)
(cid:120)
(cid:120)
(cid:120)
(cid:120)
(cid:120) we decide to modify the drug during testing.

If  regulatory  approval  of  our  product  is  granted,  it  will  be  limited  to  those  indications  for  which  the  product  has  been  shown  to  be  safe  and  effective,  as
demonstrated to the FDA’s satisfaction through clinical studies. Furthermore, approval might entail ongoing requirements for post-marketing studies. Even if
regulatory  approval  is  obtained,  labeling  and  promotional  activities  are  subject  to  continual  scrutiny  by  the  FDA  and  state  regulatory  agencies  and,  in  some
circumstances, the Federal Trade Commission. FDA enforcement policy prohibits the marketing of approved products for unapproved, or off-label, uses. These
regulations and the FDA’s interpretation of them might impair our ability to effectively market our product.

We and our third-party manufacturers are also required to comply with the applicable current FDA Good Manufacturing Practices regulations, which include
requirements relating to quality control and quality assurance, as well as the corresponding maintenance of records and documentation. Further, manufacturing
facilities must be approved by the FDA before they can be used to manufacture our product, and they are subject to additional FDA inspection. If we fail to
comply with any of the FDA’s continuing regulations, we could be subject to reputational harm and sanctions, including:

delays, warning letters and fines;
product recalls or seizures and injunctions on sales;
refusal of the FDA to review pending applications;
total or partial suspension of production;

(cid:120)
(cid:120)
(cid:120)
(cid:120)
(cid:120) withdrawals of previously approved marketing applications; and
(cid:120)

civil penalties and criminal prosecutions.

In  addition,  identification  of  side  effects  after  a  drug  is  on  the  market  or  the  occurrence  of  manufacturing  problems  could  cause  subsequent  withdrawal  of
approval, reformulation of the drug, additional testing or changes in labeling of the product.

We may be unable to effectively deploy the proceeds from our recent financings for the development of STS.

In May 2016, we announced the closing of a private placement for proceeds of $5.0 million. The Company spent $0.5 million of those proceeds on research and
development. The Company spent an additional $0.2 million on U.S. and European regulatory consulting. Any inability on our part to manage effectively the
deployment of this capital could limit our ability to successfully develop STS.

If our licenses to proprietary technology owned by others are terminated or expire, we may suffer increased development costs and delays, and we may
not be able to successfully develop our product candidate.

The  development  of  our  drug  candidate  and  the  manufacture  and  sale  of  any  products  that  we  develop  will  involve  the  use  of  processes,  products  and
information, some of the rights to which are owned by others. STS is licensed under agreements with OHSU. Although we have obtained licenses or rights with
regard to the use of certain processes, products and information, the licenses or rights could be terminated or expire during critical periods and we may not be
able to obtain, on favorable terms or at all, licenses or other rights that may be required. Some of these licenses provide for limited periods of exclusivity that
may be extended only with the consent of the licensor, which may not be granted.

9

If  we  are  unable  to  adequately  protect  or  maintain  our  patents  and  licenses  related  to  our  product  candidate,  or  we  infringe  upon  the  intellectual
property rights of others, we may not be able to successfully develop and commercialize our product candidate.

The value of our technology will depend in part upon our ability, and those of our collaborators, to obtain patent protection or licenses to patents, maintain trade
secret  protection  and  operate  without  infringing  on  the  rights  of  third  parties.  Although  we  have  successfully  pursued  patent  applications  in  the  past,  it  is
possible that:

(cid:120)
(cid:120)
(cid:120)
(cid:120)

some or all of our pending patent applications, or those we have licensed, may not be allowed;
proprietary products or processed that we develop in the future may not be patentable;
any issued patents that we own or license may not provide us with any competitive advantages or may be successfully challenged by third parties; or
the patents of others may have an adverse effect on our ability to do business.

It is not possible for us to be certain that we are the original and first creator of inventions encompassed by our pending patent applications or that we were the
first to file patent applications for any such inventions. Further, any of our patents, once issued, may be declared by a court to be invalid or unenforceable.

STS is currently protected by methods of use patents that we exclusively licensed from OHSU that expire in Europe in 2021 and are currently pending in the
United States. In addition, periods of marketing exclusivity for STS may also be possible in the United States under orphan drug status. We obtained Orphan
Drug Designation in the United States for the use of STS in the prevention of platinum-induced ototoxicity in pediatric patients in 2004; if it is subsequently
approved, will have seven and a half years of pediatric exclusivity in the United States from the approval date. Refer to the “Description of Business” section of
this report for a further description of the United States Orphan Drug Designation.

We  may  be  required  to  obtain  licenses  under  patents  or  other  proprietary  rights  of  third  parties  but  the  extent  to  which  we  may  wish  or  need  to  do  so  is
unknown. Any such licenses may not be available on terms acceptable to us or at all. If such licenses are obtained, it is likely they would be royalty bearing,
which  would  reduce  any  future  income.  If  licenses  cannot  be  obtained  on  an  economical  basis,  we  could  suffer  delays  in  market  introduction  of  planned
products or their introduction could be prevented, in some cases after the expenditure of substantial funds. If we do not obtain such licenses, we would have to
design around patents of third parties, potentially causing increased costs and delays in product development and introduction or precluding us from developing,
manufacturing or selling our planned products, or our ability to develop, manufacture or sell products requiring such licenses could be foreclosed.

Litigation  may  also  be  necessary  to  enforce  or  defend  patents  issued  or  licensed  to  us  or  our  collaborators  or  to  determine  the  scope  and  validity  of  a  third
party’s proprietary rights. We could incur substantial costs if litigation is required to defend ourselves in patent suits brought by third parties, if we participate in
patent  suits  brought  against  or  initiated  by  our  collaborators,  or  if  we  initiate  such  suits.  We  might  not  prevail  in  any  such  action.  An  adverse  outcome  in
litigation or an interference to determine priority or other proceeding in a court or patent office could subject us to significant liabilities, require disputed rights
to  be  licensed  from  other  parties  or  require  us  or  our  collaborators  to  cease  using  certain  technology  or  products.  Any  of  these  events  would  likely  have  a
material adverse effect on our business, financial condition and results of operations.

Much  of  our  technological  know-how  that  is  not  patentable  may  constitute  trade  secrets.  Our  confidentiality  agreements  might  not  provide  for  meaningful
protection of our trade secrets, know-how or other proprietary information in the event of any unauthorized use or disclosure of information. In addition, others
may independently develop or obtain similar technology and may be able to market competing products and obtain regulatory approval through a showing of
equivalency to our product that has obtained regulatory approvals, without being required to undertake the same lengthy and expensive clinical studies that we
would have already completed.

The  vulnerability  to  off-label  use  or  sale  of  our  product  candidate  that  are  covered  only  by  “method  of  use” patents  may  cause  downward  pricing
pressure  on  the  product  candidate  if  they  are  ever  commercialized  and  may  make  it  more  difficult  for  us  to  enter  into  collaboration  or  partnering
arrangements for the development of this product candidate.

STS  is  currently  only  covered  by  “method  of  use” patents,  which  covers  the  use  of  certain  compounds  to  treat  specific  conditions,  and  are  not  covered  by
“composition  of  matter” patents,  which  would  cover  the  chemical  composition  of  the  compound.  Method  of  use  patents  provides  less  protection  than
composition of matter patents because of the possibility of off-label competition if other companies develop or market the compound for other uses. If another
company markets a drug that we expect to market under the protection of a method of use patent, physicians may prescribe the other company’s drug for use in
the indication for which we obtain approval and have a patent, even if the other company’s drug is not approved for such an indication. Off-label use and sales
could  limit  our  sales and  exert  pricing  pressure  on  any  product  we  develop  covered  only  by  method  of  use  patents.  Also,  it  may be  more  difficult  to  find a
collaborator to license or support the development of our product candidate that is only covered by method of use patents.

If  our  third  party  manufacturers  breach  or  terminate  their  agreements  with  us,  or  if  we  are  unable  to  secure  arrangements  with  third  party
manufacturers on acceptable terms as needed in the future, we may suffer significant delays and additional costs.

We have no experience manufacturing products and do not currently have the resources to manufacture any products that we may develop. We currently have
agreements with contract manufacturers for clinical supplies of STS, including drug substance providers and drug product suppliers, but they might not perform
as agreed in the future or may terminate our agreement with them before the end of the required term. Significant additional time and expense would be required
to effect a transition to a new contract manufacturer.

10

We plan to continue to rely on contract manufacturers for the foreseeable future to produce quantities of products and substances necessary for research and
development, preclinical trials, human clinical trials and product commercialization, and to perform their obligations in a timely manner and in accordance with
applicable government regulations. If we develop any product with commercial potential, we will need to develop the facilities to independently manufacture
such  product  or  products  or  secure  arrangements  with  third  parties  to  manufacture  them.  We  may  not  be  able  to  independently  develop  manufacturing
capabilities or obtain favorable terms for the manufacture of our product. While we intend to contract for the commercial manufacture of our product candidate,
we may not be able to identify and qualify contractors or obtain favorable contracting terms. We or our contract manufacturers may also fail to meet required
manufacturing standards, which could result in delays or failures in product delivery, increased costs, injury or death to patients, product recalls or withdrawals
and other problems that could significantly hurt our business. We intend to maintain a second source for back-up commercial manufacturing, wherever feasible.
However,  if  a  replacement  to  our  future  internal  or  contract  manufacturers  were  required,  the  ability  to  establish  second-sourcing  or  find  a  replacement
manufacturer may be difficult due to the lead times generally required to manufacture drugs and the need for FDA compliance inspections and approvals of any
replacement manufacturer, all of which factors could result in production delays and additional commercialization costs. Such lead times would vary based on
the situation, but might be twelve months or longer.

We lack the resources necessary to effectively market our product candidate, and we may need to rely on third parties over whom we have little or no
control and who may not perform as expected.

We do not have the necessary resources to market our product candidate. If we develop any products with commercial potential, we will either have to develop a
marketing capability, including a sales force, which is difficult and expensive to implement successfully, or attempt to enter into a collaboration, merger, joint
venture, license or other arrangement with third parties to provide a substantial portion of the financial and other resources needed to market such products. We
may not be able to do so on acceptable terms, if at all. If we rely extensively on third parties to market our products, the commercial success of such products
may be largely outside of our control.

We conduct our business internationally and are subject to laws and regulations of several countries which may affect our ability to access regulatory
agencies and may affect the enforceability and value of our licenses.

We have conducted clinical trials in the United States, Canada, Europe and the Pacific Rim and intend to, or may, conduct future clinical trials in these and other
jurisdictions. There can be no assurance that any sovereign government will not establish laws or regulations that will be deleterious to our interests. There is no
assurance that we, as a British Columbia corporation, will continue to have access to the regulatory agencies in any jurisdiction where we might want to conduct
clinical trials or obtain regulatory approval, and we might not be able to enforce our license or patent rights in foreign jurisdictions. Foreign exchange controls
may have a material adverse effect on our business and financial condition, since such controls may limit our ability to flow funds into or out of a particular
country to meet obligations under licenses, clinical trial agreements or other collaborations.

Our cash invested in money market funds might be subject to loss.

Even  though  we  believe  we  take  a  conservative  approach  to  investing  our  funds,  the  volatility  of  the  current  financial  markets  exposes  us  to  increased
investment  risk,  including  the  risks  that  the  value  and  liquidity  of  our  money  market  investments  could  deteriorate  significantly  and  the  issuers  of  the
investments we hold could be subject to credit rating downgrades. While we have not experienced any loss or write down of our money market investments in
the past, we cannot guarantee that such losses will not occur in future periods.

Risks Related to Our Industry

If we are unable to obtain applicable U.S. and/or foreign regulatory approvals, we will be unable to develop and commercialize our drug candidates.

The preclinical studies and clinical trials of our product candidates, as well as the manufacturing, labeling, sale and distribution, export or import, marketing,
advertising  and  promotion  of  our  product  candidates  are  subject  to  various  regulatory  frameworks  in  the  United  States,  Canada  and  other  countries.  Any
products that we develop must receive all relevant regulatory approvals and clearances before any marketing, sale or distribution. The regulatory process, which
includes extensive preclinical studies and clinical testing to establish product safety and efficacy, can take many years and cost substantial amounts of money.
As a result of the length of time, many challenges and costs associated with the drug development process, the historical rate of failures for drug candidates is
extremely high. Changes in regulatory policy could also cause delays or affect regulatory approval. Any regulatory delays may increase our development costs
and negatively impact our competitiveness and prospects. It is possible that we may not be able to obtain regulatory approval of our drug candidate or approvals
may take longer and cost more to obtain than expected.

Regulatory approvals, if granted, may entail limitations on the uses for which any product we develop may be marketed, limiting the potential sales for any such
products. The granting of product approvals can be withdrawn at any time, and manufacturers of approved products are subject to regular reviews, including for
compliance with FDA Good Manufacturing Practices regulations. Failure to comply with any applicable regulatory requirement, which may change from time
to time, can result in warning letters, fines, sanctions, penalties, recalling or seizing products, suspension of production, or even criminal prosecution. 

11

Future sales of our product candidate may suffer if they fail to achieve market acceptance.

Even if our product candidate is successfully developed and achieves appropriate regulatory approval, it may not enjoy commercial acceptance or success. Our
product candidate may compete with a number of new and traditional drugs and therapies developed by major pharmaceutical and biotechnology companies.
Market  acceptance  is  dependent  on  the  product  candidate  demonstrating  clinical  efficacy  and  safety,  as  well  as  demonstrating  advantages  over  alternative
treatment methods. In addition, market acceptance is influenced by government reimbursement policies and the ability of third parties to pay for such products.
Physicians, patients, the medical community or patients may not accept or utilize any products we may develop.

We face a strong competitive environment. Other companies may develop or commercialize more effective or cheaper products, which may reduce or
eliminate the demand for our product candidate.

The biotechnology and pharmaceutical industry, and in particular the field of cancer therapeutics where we are focused, is very competitive. Many companies
and research organizations are engaged in the research, development and testing of new cancer therapies or means of increasing the effectiveness of existing
therapies,  including,  among  many  others,  Amgen,  AstraZeneca,  Bayer,  Bristol-Myers  Squibb,  Eli  Lilly,  Eisai,  Merck  KGaA,  Novartis,  Johnson  &  Johnson,
Pfizer, Roche, Taiho and Sanofi-Aventis. Many of these companies have marketed drugs or are developing targeted cancer therapeutics which, depending upon
the mechanism of action of such agents could be competitors.

Many of our existing or potential competitors have substantially greater financial, technical and human resources than we do and may be better equipped to
develop, manufacture and market products. In addition, many of these competitors have extensive experience with preclinical testing and human clinical trials
and in obtaining regulatory approvals. Also, some of the smaller companies that compete with us have formed collaborative relationships with large, established
companies  to  support  the  research,  development,  clinical  trials  and  commercialization  of  any  products  that  they  may  develop.  Academic  institutions,
government  agencies  and  other  public  and  private  research  organizations  may  also  conduct  research,  seek  patent  protection  and  establish  collaborative
arrangements for research, clinical development and marketing of products similar to those we seek to develop. These companies and institutions compete with
us in recruiting and retaining qualified scientific and management personnel as well as in acquiring technologies complementary to our projects.

We are likely to face competition in the areas of product efficacy and safety, ease of use and adaptability, as well as pricing, product acceptance, regulatory
approvals  and  intellectual  property.  Competitors  could  develop  more  effective,  safer  and  more  affordable  products  than  we  do,  and  they  may  obtain  patent
protection or product commercialization before we do or even render our product candidate obsolete. The existence of competitive products, including products
or treatments of which we are not aware, or products or treatments that may be developed in the future, may adversely affect the marketability of any product
that we develop.

We  may  face  product  liability  claims  that  could  require  us  to  defend  costly  lawsuits  or  incur  substantial  liabilities  that  could  adversely  impact  our
financial condition, receipt of regulatory approvals for our product candidates and our results of operation.

The  use  of  our  product  candidate  in  clinical  trials  and  for  commercial  applications,  if  any,  may  expose  us  to  liability  claims  in  the  event  that  such  product
candidate  cause  injury  or  death or  result  in other adverse  effects.  These  claims  could  be  made  by  health  care  institutions, contract laboratories,  and  subjects
participating in our clinical studies, patients or others using our product candidates. In addition to liability claims, certain serious adverse events could require
interruption,  delay  and/or  discontinuation  of  a  clinical  trial  and  potentially  prevent  further  development  of  the  product  candidate.  We  carry  clinical  trial
insurance but the coverage may not be sufficient to protect us from legal expenses and liabilities we might incur. Litigation is very expensive, even if we defend
successfully against possible litigation. In addition, our existing coverage may not be adequate if we further develop products, and future coverage may not be
available in sufficient amounts or at reasonable cost. In addition, we might reduce the amount of this coverage due to our limited financial resources. Adverse
liability claims may also harm our ability to obtain or maintain regulatory approvals.

We used hazardous material and chemicals in our research and development, and our failure to comply with laws related to hazardous materials could
materially harm us.

In the past, our research and development processes involved the controlled use of hazardous materials, such as flammable organic solvents, corrosive acids and
corrosive  bases.  Accordingly,  we  are  subject  to  federal,  state,  local  and  foreign  laws  and  regulations  governing  the  use,  manufacture,  storage,  handling  and
disposal of such materials and certain waste products. The risk of accidental contamination or injury from these materials cannot be completely eliminated. We
could be held liable for any damages that result and any such liability could exceed our resources and may not be covered by our general liability insurance. We
currently do not carry insurance specifically for hazardous materials claims. We may be required to incur significant costs to comply with environmental laws
and regulations, which may change from time to time. Our current practice is to outsource these activities.

12

Efforts to reduce product pricing and health care reimbursement and changes to government policies could negatively affect the commercialization of
our product candidate.

If our product candidate achieves regulatory approval, we may be materially adversely affected by the continuing efforts of governmental and third-party payers
to  contain  or  reduce  health  care  costs.  For  example,  if  we  succeed  in  bringing  one  or  more  products  to  market,  such  products  may  not  be  considered  cost-
effective and the availability of consumer reimbursement may not exist or be sufficient to allow the sale of such products on a competitive basis. The constraints
on pricing and availability of competitive products may further limit our pricing and reimbursement policies as well as adversely impact market acceptance and
commercialization for the products.

In many markets, the pricing or profitability of healthcare products is subject to government control. In recent years, federal, state, provincial and local officials
and legislators have proposed or are proposing a variety of price-based reforms to the healthcare systems in the United States, Canada and elsewhere. Some
proposals include measures that would limit or eliminate payments from third-party payors to the consumer for certain medical procedures and treatments or
allow  government  control  of  pharmaceutical  pricing.  The  adoption  of  any  such  proposals  or  reforms  could  adversely  affect  the  commercial  viability  of  our
product candidates.

In the U.S., there have been numerous proposals considered at the federal and state levels for comprehensive reforms of health care and its cost, and it is likely
that federal and state legislatures and health agencies will continue to focus on health care reform in the future. Some states are also considering legislation that
would  control  the  prices  of  drugs,  and  state  Medicaid  programs  are  increasingly  requesting  manufacturers  to  pay  supplemental  rebates  and  requiring  prior
authorization by the state program for use of any drug for which supplemental rebates are not being paid. Managed care organizations continue to seek price
discounts and, in some cases, to impose restrictions on the coverage of particular drugs. Government efforts to reduce Medicaid expenses may lead to increased
use of managed care organizations by Medicaid programs. This may result in managed care organizations influencing prescription decisions for a larger segment
of the population and a corresponding constraint on prices and reimbursement for our products.

To date, the Affordable Care Act (ACA) has not mandated the negotiation of price at the State or Federal level, nor has it identified the need for a federal level
Formulary. The expansion of insured among children under the ACA is not expected to be significant since Medicaid was more available to children than the
general population. The ACA should not have significant implications for the Company.

Any significant changes in  the healthcare system in the  United States, Canada or abroad would likely have a substantial impact on the manner  in which we
conduct business and could have a material adverse effect on our ability to raise capital and the viability of product commercialization.

Risks Related to Owning Our Common Shares

Our common stock has been delisted from NYSE Alternext US LLC (formerly the American Stock Exchange), which may make it more difficult for
shareholders to dispose of their shares.

In December 2008, we received notice from the NYSE Alternext US, LLC (formerly the American Stock Exchange), or AMEX, that we were not in compliance
with Section 1003(a)(ii) of its Company Guide, because our stockholders’ equity was below $6 million and we had incurred losses from continued operations
and net losses in the five most recent fiscal years. On January 20, 2009, we voluntarily filed to delist our common stock from the AMEX and effective January
30, 2009, our common stock no longer traded on the AMEX. As a result, any trading of our common stock in the U.S. will need to be conducted in the over-the-
counter market. In addition, our common stock is also subject to the SEC’s penny stock rules, which impose additional requirements on broker-dealers who
effect trades. As a result, shareholders might have difficulty selling our common stock.

We may be unable to maintain the listing of our common stock on the TSX and that would make it more difficult for shareholders to dispose of their
common stock.

Our common stock is currently listed on the TSX. The TSX has rules for continued listing, including minimum market capitalization and other requirements,
that we might not meet in the future, particularly if the price of our common stock does not increase or we are unable to raise additional capital to continue
operations.

Delisting from the TSX would make it more difficult for shareholders to dispose of their common stock and more difficult to obtain accurate quotations on our
common stock. This could have an adverse effect on the price of our common stock. There can be no assurances that a market maker will make a market in our
common stock on the OTCQB or any other stock quotation system after delisting. Furthermore, securities quoted over-the-counter generally have significantly
less liquidity than securities traded on a national securities exchange, not only in the number of shares that can be bought and sold, but also through delays in the
timing of transactions and lower market prices than might otherwise be obtained. As a result, shareholders might find it difficult to resell shares at prices quoted
in the market or at all. Furthermore, because of the limited market and generally low volume of trading in our common stock, our common stock is more likely
to be affected by broad market fluctuations, general market conditions, fluctuations in our operating results, changes in the market’s perception of our business,
and announcements made by us, our competitors or parties with whom we have business relationships. Our ability to issue additional securities for financing or
other purposes, or to otherwise arrange for any financing we may need in the future, may also be materially and adversely affected by the fact that our securities
are not traded on a national securities exchange.

13

The market price of our common stock is highly volatile and could cause the value of your investment to significantly decline.

Historically, the market price of our common stock has been highly volatile and the market for our common stock has from time to time experienced significant
price and volume fluctuations, some of which are unrelated to our operating performance. From March 15, 2012 to March 17, 2017, the closing trading price of
our stock fluctuated from a high of $6.60 Canadian dollars (“CAD”) per share to a low of CAD$0.33 per share on the TSX. From July 1, 2008 until our delisting
on January 30, 2009, the closing trading price of our stock fluctuated from a high of $12.42 per share to a low of $0.54 per share on the AMEX. Historically,
our common stock has had a low trading volume, and may continue to have a low trading volume in the future. This low volume may contribute to the volatility
of the market price of our common stock. It is likely that the market price of our common stock will continue to fluctuate significantly in the future.

The market price of our stock may be significantly affected by many factors, including without limitation:

(cid:120)
(cid:120)
(cid:120)
(cid:120)
(cid:120)
(cid:120)
(cid:120)
(cid:120)
(cid:120)
(cid:120)

the need to raise additional capital and the terms of any transaction we are able to enter into;
other external factors generally or stock market trends in the pharmaceutical or biotechnology industries specifically;
announcements of licensing agreements, joint ventures, collaborations or other strategic alliances that involve our product or those of our competitors;
innovations related to our or our competitors’ products;
actual or potential clinical trial results related to our or our competitors’ products;
our financial results or those of our competitors;
reports of securities analysts regarding us or our competitors;
developments or disputes concerning our licensed or owned patents or those of our competitors;
developments with respect to the efficacy or safety of our product or those of our competitors; and
health care reforms and reimbursement policy changes nationally and internationally.

Our common stock is deemed to be a “penny stock,” which may make it more difficult for investors to sell their shares due to suitability requirements.

Our common stock is subject to Rule 15g-1 through 15g-9 under the Securities Exchange Act of 1934 as amended (the “Exchange Act”), which imposes certain
sales  practice  requirements  on  broker-dealers  who  sell  our  common  stock  to  persons  other  than  established  customers  and  “accredited  investors” who  are
generally  individuals  with  a  net  worth  in  excess  of  $1,000,000  (excluding  their  principal  residence) or  an  annual  income  exceeding  $200,000,  or  $300,000
together  with  their  spouses.  For  transactions  covered  by  this  rule,  a  broker-dealer  must  make  a  special  suitability  determination  for  the  purchaser  and  have
received the purchaser’s written consent to the transaction prior to the sale. This rule adversely affects the ability of broker-dealers to sell our common stock and
the ability of our shareholders to sell their shares of common stock.

Additionally,  our  common  stock  is  subject  to  additional  SEC  regulations  for  “penny  stock.” Penny  stock  includes  any  equity  security  that  is  not  listed  on a
national securities exchange and has a market price of less than $5.00 per share, subject to certain exceptions. The regulations require that prior to any non-
exempt buy/sell transaction in a penny stock, a disclosure schedule set forth by the SEC relating to the penny stock market must be delivered to the purchaser of
such penny stock. This disclosure must include the amount of commissions payable to both the broker-dealer and the registered representative and current price
quotations for the common stock. The regulations also require that monthly statements be sent to holders of penny stock that disclose recent price information
for the penny stock and information of the limited market for penny stocks. These requirements adversely affect the market liquidity of our common stock.

Our  existing  principal  shareholders  hold  a  substantial  number  of  shares  of  our  common  stock  and  may  be  able  to  exercise  influence  in  matters
requiring approval of shareholders.

At March 17, 2017, our current shareholders separately representing more than 5% ownership in our Company collectively represented beneficial ownership of
approximately 66.7% of our common stock. In particular, Southpoint Capital Advisors LP (“Southpoint Capital”) owns or exercises control over 4.0 million
shares of common stock, representing approximately 29.3% of the issued and outstanding common stock. In addition, Essetifin SpA, owns approximately 2.6
million shares, or 19.3% of our common stock. In addition, Manchester Explorer, LP (“Manchester Explorer”), together with its associates, owns approximately
1.8  million  shares,  or  12.5%  of  our  common  stock.  Furthermore,  Mr.  Robert  Butts,  the  former  Chairman  of  our  Board  of  Directors,  individually  owns
approximately 0.8 million shares, or 5.6% of our common stock. Southpoint Capital, Manchester Explorer, our other shareholders representing more than 5%
ownership,  and  other  insiders,  acting  alone  or  together,  might  be  able  to  influence  the  outcomes  of  matters  that  require  the  approval  of  our  shareholders,
including but not limited to certain equity transactions (such as a financing), an acquisition or merger with another company, a sale of substantially all of our
assets, the election and removal of directors, or amendments to our incorporating documents. These shareholders might make decisions that are adverse to your
interests. The concentration of ownership could have the effect of delaying, preventing or deterring a change of control of our company, which could adversely
affect the market price of our common stock or deprive our other shareholders of an opportunity to receive a premium for their common stock as part of a sale
of our company.

14

There are a large number of shares of our common stock underlying outstanding warrants  and options, and reserved for issuance under our stock
option plan, that may be sold in the market, which could depress the market price of our stock and result in substantial dilution to the holders of our
common stock.

Sale or issuance of a substantial number of shares of our common stock in the future could cause the market price of our common stock to decline. It may also
impair our ability to obtain additional financing. At March 17, 2017, we had outstanding warrants to purchase approximately 1.4 million shares ($2.15 million)
of our common stock with a weighted average exercise price of $1.55 per common share. In addition, at March 17, 2017, there were approximately 2.4 million
shares issuable upon the exercise of stock options granted by us of which approximately $2.4 million were denominated in Canadian dollars and had a weighted
average exercise price of CAD $2.38 per common share and approximately $2.7 million were denominated in U.S. dollars and had a weighted average exercise
price of $1.92 per common share. We may also issue further warrants as part of any future financings in addition to the additional 1.0 million options to acquire
our common stock currently remaining and available for issuance under our stock option plan.

We may need to raise substantial additional funds in the near future to continue our operations. Any equity offering could result in significant dilution
to the ownership interests of shareholders and may result in dilution of the value of such interests and any debt offering will increase financial risk.

In  order  to  satisfy  our  anticipated  capital  requirements  to  develop  our  product,  we  may  need  to  raise  substantial  additional  funds  through  either  the  sale  of
additional equity, the issue of securities convertible into equity, the issuance of debt, the establishment of collaborations that provide us with funding, the out-
license or sale of certain aspects of our intellectual property portfolio, or from other sources. The most likely sources of financing that may be available to us in
the near term are the sale of shares of common stock and/or securities convertible into common stock and the issuance of debt.

We cannot predict the size of future issues of common stock or the issue of securities convertible into common stock or the effect that any such future issues and
sales of common  stock will have on the market price of our  common stock. However, given the current market price  of our common stock, any transaction
involving  the  issue  of  common  stock,  or  securities  convertible  into  common  stock,  will  likely  result  in  immediate  and  substantial  dilution  to  present  and
prospective holders of common stock. Alternatively, we may rely on debt financing and assume debt obligations that require us to make substantial interest and
capital payments and to pledge some or all of our assets as collateral to secure such debt obligations.

We have not paid any dividends since incorporation and do not anticipate declaring any dividends in the foreseeable future. As a result, you may not
be able to recoup your investment through the payment of dividends on your common stock and the lack of a dividend payable on our common stock
might depress the value of your investment.

We will use all available funds to finance the development of our product candidates and operation of our business. Our directors will determine if and when
dividends should be declared and paid in the future based on our financial position at the relevant time, but since we have no present plans to pay dividends, you
should not expect receipt of dividends either for your cash needs or to enhance the value of your common stock.

Item 1B.  Unresolved Staff Comments

None.

Item 2.  Properties

We lease approximately 350 square feet of office space in Research Triangle Park, North Carolina. The current monthly lease payments are approximately $850
and the lease is terminable with 30 days’ notice.

Item 3.  Legal Proceedings

None.

Item 4.  Mine Safety Disclosures

Not applicable.

15

Part II

Item 5.  Market for the Registrant’s Common Equity, Related Stockholder Matters and Issuers Purchases of Equity Securities

Our common stock currently trades in the U.S. on the OTCQB Market under the trading symbol “FENCF”, and has traded in Canada on the TSX under the
trading  symbol  “FRX” since  September  3,  2014. The  following  table  sets  forth  the  quarterly  high  and  low  market  closing  prices,  and  average  daily  trading
volume on the OTCQB and the TSX, for the two most recent full fiscal years (prices reflect the September 3, 2014 stock split): 

OTC Market: OTCQB 
(in U.S. dollars)
Low $

High $

Volume

High $

Toronto Stock Exchange 
(in Canadian dollars)
Low $

Volume

Fiscal 2016:
Quarter ended 12/31/16
Quarter ended 09/30/16
Quarter ended 06/30/16
Quarter ended 03/31/16
Fiscal 2015:
Quarter ended 12/31/15
Quarter ended 09/30/15
Quarter ended 06/30/15
Quarter ended 03/31/15

$

$

$

$

2.18
2.30
3.05
2.06

2.05
2.55
2.57
2.86

$

$

$

$

1.64
1.85
1.66
1.13

0.29
2.01
2.06
2.00

1,821
4,469
1,641
1,617

2,341
2,614
2,965
4,698

$

$

$

$

2.85
3.15
3.85
2.85

2.91
3.26
3.24
3.55

$

$

$

$

2.21
2.41
2.18
1.65

1.48
2.65
2.50
2.51

1,576
2,060
6,509
2,453

3,465
3,415
2,544
4,598

As of March 17, 2017, the last reported sale on the TSX was CAD$3.25 per share and the last reported sale on the OTCQB was $2.30 per share.

Record Holders

As of March 17, 2017, there were approximately 51 shareholders of record of our common stock, one of which was Cede & Co., a nominee for Depository
Trust Company, or DTC, and one of which was The Canadian Depository for Securities Limited, or CDS. All of our common shares held by brokerage firms,
banks and other financial institutions in the U.S. or Canada as nominees for beneficial owners are considered to be held of record by Cede & Co. in respect of
brokerage firms, banks and other financial institutions located in Canada. Cede & Co. and CDS are each considered to be one shareholder of record.

Dividend Policy

We  have  never  declared  or  paid  cash  dividends  on  our  common  stock. We  currently  expect  to  retain  future  earnings,  if  any,  for  use  in  the  operation  and
expansion of business and do not anticipate paying any cash dividends in the foreseeable future.

Recent Sales of Unregistered Securities

During  the  year  ended  December  31,  2016  and  2015,  the  Company  granted  369,725  and  70,708  options,  respectively.  These  options  were  issued  to  certain
consultants, officers and directors of the Company. The options were issued in a private placement exempt under Section 4(2) of the Securities Act of 1933, as
amended (the "Securities Act"). All options were denominated in United States dollars (“USD”) and are exercisable for a period of seven years from the grant
date. Details of the grants are listed in the following table:

Date of Grant
March 16, 2015
May 11, 2015
August 3, 2015
November 10, 2015
December 11, 2015
June 9, 2016
July 5, 2016
December 30, 2016

Option to Purchase Shares

Exercise Price $USD

3,984
4,346
4,254
8,124
50,000
49,180
285,000
35,545

2.51
2.30
2.35
1.23
1.13
2.44
2.45
2.11

Exercises of warrants and options resulted in the issuance of approximately 71,000 and 347,000 new common shares in the years ended December 31, 2016 and
2015, respectively. These exercises resulted in gross proceeds to the Company of approximately $108,000 and $497,000 for the years ended December 31, 2016
and 2015, respectively.

16

Material United States Federal and Canadian Income Tax Consequences

This  section  summarizes  the  material  U.S.  federal  and  Canadian  federal  income  tax  consequences  of  the  ownership  and  disposition  of  the  common
stock. Nothing contained herein shall be construed as tax advice; you must rely only on the advice of your own tax advisor.  We make no assurances as to the
applicability of any tax laws with respect to any individual investment.

This summary relating to the common stock applies to the beneficial owners who are individuals, corporations, trusts and estates that:

(cid:120)

(cid:120)
(cid:120)
(cid:120)

at all relevant times are: (i) U.S. persons for purposes of the U.S. Internal Revenue Code of 1986, as amended through the date hereof, or the Code,
(ii) nonresidents of Canada for purposes of the Income Tax Act (Canada), or the Income Tax Act, and (iii) residents of the United States for purposes
of, and entitled to all the benefits under, the Canada-United States Income and Capital Tax Convention (1980), as amended through the date hereof, or
the Tax Treaty;
hold common stock as a capital asset for purposes of the Code and capital property for the purposes of the Income Tax Act;
deal at arm’s length with, and are not affiliated with, the Company for purposes of the Income Tax Act; and
do not and will not use or hold the common stock in carrying on a business in Canada.

Persons who satisfy the above conditions are referred to as “U.S. Shareholders.”

The tax consequences of an investment in common stock by persons who are not U.S. Shareholders may differ materially from the tax consequences discussed
in this section. The Income Tax Act contains rules relating to securities held by some financial institutions. This Annual Report does not discuss these rules, and
holders that are financial institutions should consult their own tax advisors. This discussion is based upon the following, all as currently in effect:

(cid:120)
(cid:120)
(cid:120)
(cid:120)
(cid:120)

(cid:120)
(cid:120)

the Income Tax Act and regulations under the Income Tax Act;
the Code and U.S. Treasury regulations under the Code;
the U.S.-Canada Tax Treaty;
the administrative policies and practices published by the Canada Revenue Agency, formerly Revenue Canada;
all specific proposals to amend the Income Tax Act and the regulations under the Income Tax Act that have been publicly announced by or on behalf of
the Minister of Finance (Canada) prior to the date of this report;
the administrative policies and rulings published by the U.S. Internal Revenue Service, or the IRS; and
judicial decisions.

All of the foregoing are subject to change either prospectively or retroactively. This summary does not take into account estate or gift tax laws, the tax laws of
the various provinces or territories of Canada or the tax laws of the various state and local jurisdictions of the United States or foreign jurisdictions.

This  discussion  does  not  address  all  possible  tax  consequences  relating  to  an  investment  in  common  stock. No  account  has  been  taken  of  your  particular
circumstances, and this summary does not address consequences peculiar to you if you are subject to special provisions of U.S. or Canadian income tax law
(including, without limitation, dealers in securities or foreign currency, tax-exempt entities, banks, insurance companies or other financial institutions, persons
that  hold  common  stock  as  part  of  a  “straddle,”  “hedge” or  “conversion  transaction,” persons  acquiring  shares  upon  exercise  of  stock  options  or  in  other
compensatory transactions, and U.S. Shareholders that have a “functional currency” other than the U.S. dollar or that own common stock through a partnership,
persons that hold common stock other than as a capital asset within the meaning of Section 1221 of the Code (generally, property held for investment purposes)
or other pass-through entity). Therefore, you should consult your own tax advisor regarding the tax consequences of purchasing and owning our common stock.

Material U.S. Federal Income Tax Considerations

Subject to the discussion below regarding Passive Foreign Investment Companies and Controlled Foreign Corporations, this section summarizes certain material
U.S. federal income tax consequences of ownership and disposition of our common stock to U.S. Shareholders.

This  summary  is  for  general  information  purposes  only  and  does  not  purport  to  be  a  complete  analysis  or  listing  of  all  potential  U.S.  federal  income  tax
considerations that may apply to a U.S. Shareholder arising from and relating to the ownership, and disposition of common stock. In addition, this summary
does not take into account the individual facts and circumstances of any particular U.S. Shareholder that may affect the U.S. federal income tax consequences to
such U.S. Shareholder, including specific tax consequences to a U.S. Shareholder under an applicable tax treaty. Accordingly, this summary is not intended to
be,  and  should  not  be  construed  as,  legal  or  U.S.  federal  income  tax  advice  with  respect  to  any  U.S.  Shareholder.  This  summary  does  not  address  the  U.S.
federal alternative minimum, U.S. federal estate and gift, U.S. state and local, and foreign tax consequences to U.S. Shareholders of the acquisition, ownership,
and disposition of common stock. In addition, except as specifically set forth below, this summary does not discuss applicable tax reporting requirements. Each
prospective U.S. Shareholder should consult its own tax advisors regarding the U.S. federal, U.S. federal alternative minimum, U.S. federal estate and gift, U.S.
state and local, and non-U.S. tax consequences relating to the ownership and disposition of common stock.

No legal opinion from U.S. legal counsel or ruling from the Internal Revenue Service (the “IRS”) has been requested, or will be obtained, regarding the U.S.
federal income tax consequences of the ownership and disposition of common stock. This summary is not binding on the IRS, and the IRS is not precluded from
taking a position that is different from, and contrary to, the positions taken in this summary. In addition, because the authorities on which this summary is based
are subject to various interpretations, the IRS and the U.S. courts could disagree with one or more of the conclusions described in this summary. 

17

U.S. Shareholders are generally required to include in income dividend distributions, if any, paid by a corporation to the extent of a corporation’s current or
accumulated earnings and profits attributable to the distribution as computed based on U.S. income tax principles. The amount of any cash distribution paid in
Canadian dollars will be equal to the U.S. dollar value of the Canadian dollars on the date of distribution based on the exchange rate on such date, regardless of
whether the payment is in fact converted to U.S. dollars, and without reduction for Canadian withholding tax. For a discussion of Canadian withholding taxes
applicable to dividends paid by the Company, see “Material Canadian Federal Income Tax Considerations.” You will generally be entitled to a foreign tax credit
or deduction for U.S. federal income tax purposes in an amount equal to the Canadian tax withheld. To the extent distributions paid by the Company on the
common stock exceed the Company’s current or accumulated earnings and profits, they will be treated first as a return of capital up to your adjusted tax basis in
the shares and then as capital gain from the sale or exchange of the shares.

Dividends received on common stock by corporate U.S. Shareholders generally will not be eligible for the “dividends received deduction.” Subject to applicable
limitations  and  provided  the  Company  is  eligible  for  the  benefits  of  the  Tax  Treaty,  dividends  paid  by  the  Company  to  non-corporate  U.S.  Shareholders,
including individuals, generally will be eligible for the preferential tax rates applicable to long-term capital gains for dividends, provided certain holding period
and other conditions are satisfied, including that the Company not be classified as a PFIC (as defined below) in the tax year of distribution or in the preceding
tax year. The dividend rules are complex, and each U.S. Shareholder should consult its own tax advisors regarding the application of such rules.

Dividends paid by the Company generally will constitute foreign source dividend income and “passive income” for purposes of the foreign tax credit, which
could affect the amount of foreign tax credits available to you. The Code applies various limitations on the amount of foreign tax credits that may be available to
a U.S. taxpayer.

Because of the complexity of those limitations, you should consult your own tax advisor with respect to the availability of foreign tax credits.

 If you sell the common stock, you generally will recognize gain or loss in an amount equal to the difference between the amount realized on the sale and your
adjusted tax basis in the shares. Any such gain or loss will be long-term or short-term capital gain or loss, depending on whether the shares have been held by
you for more than one year, and will generally be U.S.-source gain or loss, except as otherwise provided in an applicable income tax treaty and if an election is
properly made under the Code. Long-term capital gains generally are taxed at lower rates than items of ordinary income. The deductibility of capital losses is
subject to limitations.

Certain  individuals, estates  and  trusts  whose  income  exceeds certain  thresholds  will  be required  to  pay a  3.8%  Medicare  surtax  on  “net investment  income”
including, among other things, dividends and net gain from dispositions of property (other than property held in certain trades or businesses).

A non-corporate U.S. shareholder may, under certain circumstances, be subject to information reporting requirements and “backup withholding” at a 28% rate
on payments in the United States of dividends on, and the proceeds of disposition of, common stock. Backup withholding with respect to such amounts may
apply unless you furnish the paying agent or middleman with a duly completed and signed Form W-9. You will be allowed a refund or a credit equal to any
amount withheld under the U.S. backup withholding rules against your U.S. federal income tax liability, provided you furnish the required information to the
IRS.

Under  U.S.  federal  income  tax  law  and  Treasury  Regulations,  certain  categories  of  U.S.  shareholders  must  file  information  returns  with  respect  to  their
investment in, or involvement in, a foreign corporation. For example, U.S. return disclosure obligations (and related penalties) are imposed on individuals who
are  U.S.  shareholders  that  hold  certain  specified  foreign  financial  assets  in  excess  of  certain  thresholds.  The  definition  of  specified  foreign  financial  assets
includes not only financial accounts maintained in foreign financial institutions, but also, unless held in accounts maintained by a financial institution, any stock
or security issued by a non-U.S. person, any financial instrument or contract held for investment that has an issuer or counterparty other than a U.S. person and
any interest in a foreign entity. U.S. shareholders may be subject to these reporting requirements unless their common stock is held in an account at a domestic
financial institution. Penalties for failure to file certain of these information returns are substantial.

Tax Consequences if We are a Passive Foreign Investment Company

A foreign corporation generally will be treated as a “passive foreign investment company” (“PFIC”) if, after applying certain “look-through” rules, either (i)
75% or more of its gross income is passive income or (ii) 50% or more of the average value of its assets is attributable to assets that produce or are held to
produce  passive  income.  Passive  income  for  this  purpose  generally  includes  dividends,  interest,  rents,  royalties  and  gains  from  securities  and  commodities
transactions. The look-through rules require a foreign corporation that owns at least 25% by value, of the stock of another corporation to treat a proportionate
amount of assets and income as held or received directly by the foreign corporation.

18

The Company has  not  made the  analysis  necessary to determine  whether or  not it  is currently a  PFIC  or whether  it  has ever  been a  PFIC.  There can  be no
assurance that the Company is not, has never been or will not in the future be a PFIC. If the Company were to be treated as a PFIC, any gain recognized by a
U.S. shareholder upon the sale (or certain other dispositions) of common stock (or the receipt of certain distributions) generally would be treated as ordinary
income, and a U.S. shareholder may be required, in certain circumstances, to pay an interest charge together with tax calculated at maximum rates on certain
“excess distributions,” including any gain on the sale or certain dispositions of common stock. In order to avoid this tax consequence, a U.S. shareholder (i) may
be permitted to make a “qualified electing fund” election, in which case, in lieu of such treatment, such shareholder would be required to include in its taxable
income  certain  undistributed  amounts  of  the  Company’s  income  or  (ii)  may  elect  to  mark-to-market  the  common  stock  and  recognize  ordinary  income  (or
possible ordinary loss) each year with respect to such investment and on the sale or other disposition of the common stock. Additionally, if the Company is
deemed to be a PFIC, a U.S. shareholder who acquires common stock in the Company from a decedent will be denied the normally available step-up in tax basis
to fair market value for the common stock at the date of the death and instead will have a tax basis equal to the decedent’s tax basis if lower than fair market
value. Neither the Company nor its advisors have the duty to or will undertake to inform U.S. shareholders of changes in circumstances that would cause the
Company to become a PFIC. U.S. shareholders should consult their own tax advisors regarding the application of the PFIC rules including eligibility for and the
manner and advisability of making certain elections in the event the Company is determined to be a PFIC at any point in time after the date of this report. The
Company does not currently intend to take the action necessary for a U.S. shareholder to make a “qualified electing fund” election in the event the Company is
determined to be a PFIC.

Tax Consequences if We are a Controlled Foreign Corporation

A foreign corporation will be  treated as  a  “controlled foreign  corporation” (“CFC”)  for United States  federal  income  tax  purposes  if, on  any day during  the
taxable year of such foreign corporation, more than 50% of the equity interests in such corporation, measured by reference to the combined voting power or
value of the equity of the corporation, is owned directly or by application of the attribution and constructive ownership rules of Sections 958(a) and 958(b) of
the Code by United States Shareholders. For this purpose, a “United States Shareholder” is any United States person that possesses directly, or by application of
the attribution and constructive ownership rules of Sections 958(a) and 958(b) of the Code, 10% or more of the combined voting power of all classes of equity
in such corporation. If a foreign corporation is a CFC for an uninterrupted period of 30 days or more during any taxable year, each United States Shareholder of
the corporation who owns, directly or indirectly, shares in the corporation on the last day of the taxable year on which it is a CFC will be required to include in
its  gross  income  for  United  States  federal  income  tax  purposes  its  pro  rata  share  of  the  CFC’s  “Subpart  F  income,” even  if  the  Subpart  F  income  is  not
distributed. Subpart F income generally includes passive income but also includes certain related party sales, manufacturing and services income.

United States persons who might, directly, indirectly or constructively, acquire 10% or more of the shares of the Company or any of its non-U.S. subsidiaries,
and therefore might be a United States Shareholder, should consider the possible application of the CFC rules, and consult a tax advisor with respect to such
matter.

Material Canadian Federal Income Tax Considerations

This section summarizes the material anticipated Canadian federal income tax considerations relevant to the ownership and disposition of the common stock.

Under the Income Tax Act, assuming you are a U.S. Shareholder, and provided the common stock is listed on a designated stock exchange, which includes the
TSX, you will generally not be subject to Canadian tax on a capital gain realized on an actual or deemed disposition of the common stock unless at any time
during the sixty (60) month period before the actual or deemed disposition both: (A) you alone or together with persons with whom you did not deal at arm’s
length owned or had rights to acquire 25% or more of our issued shares of any class and (B) more than 50% of the fair market value of the common stock was
derived directly or indirectly from (i) real or immovable property situated in Canada; (ii) Canadian resource properties; (iii) timber resource properties; and (iv)
options in respect of (i), (ii) or (iii) during the sixty (60) month period that precedes the disposition. Based upon our review of our financial data for the current
and prior fiscal years, we have determined that our common stock does not currently derive, and has not derived during the past sixty (60) months, more than
50% of its fair market value from the property listed above, and this characterization of our common stock will likely continue.

Dividends paid, credited or deemed to have been paid or credited on the common stock to U.S. Shareholders will be subject to a Canadian withholding tax under
the Income Tax Act at a rate of 25% of the gross amount of the dividends. Under the Tax Treaty, the rate of withholding tax on dividends generally applicable
to U.S. Shareholders who beneficially own the dividends is reduced to 15%. In the case of U.S. Shareholders that are corporations that beneficially own at least
10%  of  the  Company’s  voting  shares,  the  rate  of  withholding  tax  on  dividends  generally  is  reduced  to  5%. So-called  "fiscally  transparent"  entities,  such  as
United States limited liability companies, or LLCs, are not entitled to rely on the terms of the Tax Treaty, and therefore do not benefit from these reduced rates,
however, reduced rates under the Tax Treaty apply to members of fiscally transparent entities who would be entitled to rely on the Tax Treaty if they held the
common stock directly. Members of such entities are regarded as holding their proportionate share of the common stock held by the entity for the purposes of
the Tax Treaty.

Canada does not currently impose any federal estate taxes or succession duties. However, if you die, there is a deemed disposition of the common stock held at
that time for proceeds of disposition generally equal to the fair market value of the common stock immediately before your death. Capital gains realized on the
deemed disposition, if any, will have the income tax consequences described above.

19

Item 7.  Management’s Discussion and Analysis of Financial Condition and Results of Operations

CAUTIONARY STATEMENT

The  discussion  below  contains  forward-looking  statements  regarding  our  financial  condition  and  our  results  of  operations  that  are  based  upon  our  annual
consolidated  financial  statements,  which  have  been  prepared  in  accordance  with  generally  accepted  accounting  principles  within  the  United  States,  or U.S.
GAAP, and applicable U.S. Securities and Exchange Commission, or SEC, regulations for financial information. The preparation of these financial statements
requires our management to make estimates and judgments that affect the reported amounts of assets, liabilities, income and expenses, and related disclosure of
contingent  assets  and  liabilities. We  evaluate  our  estimates  on  an  ongoing  basis. Our  estimates  are  based  on  historical  experience  and  on  various  other
assumptions that we believe to be reasonable.

Overview

The following is our only lead product candidate in the clinical stage of development:

(cid:120)

Sodium Thiosulfate (STS) – a water soluble thiol compound that acts as a chemical reducing agent, recently completed patient enrollment of two Phase
III clinical trials for the prevention of cisplatin induced hearing loss, or ototoxicity in children.

We continue to focus efforts on the development of STS.

We have licensed from Oregon Health & Science University (“OHSU”) intellectual property rights for the use of STS as a chemoprotectant, and are developing
STS as a protectant against the hearing loss often caused by platinum-based anti-cancer agents in children. Preclinical and clinical studies conducted by OHSU
and others have indicated that STS can effectively reduce the incidence of hearing loss caused by platinum-based anti-cancer agents. We have received Orphan
Drug Designation in the United States for the use of STS in the prevention of platinum-induced ototoxicity in pediatric patients.

Hearing loss among children receiving platinum-based chemotherapy is frequent, permanent and often severely disabling. The incidence of hearing loss in these
children  depends  upon  the  dose  and  duration  of  chemotherapy,  and  many  of  these  children  require  lifelong  hearing  aids.  There  is  currently  no  established
preventive agent for this hearing loss and only expensive, technically difficult and sub-optimal cochlear (inner ear) implants have been shown to provide some
benefit. In addition, adults undergoing chemotherapy for several common malignancies, including ovarian cancer, testicular cancer, and particularly head and
neck  cancer  and  brain  cancer,  often  receive  intensive  platinum-based  therapy  and  may  experience  severe,  irreversible  hearing  loss,  particularly  in  the  high
frequencies.

Investigators  at  OHSU  have  conducted  Phase  I  and  Phase  II  studies  which  have  shown  STS  reduces  the  hearing  loss  associated  with  platinum-based
chemotherapy. In one study at OHSU, the need for hearing aids to correct high frequency hearing loss was reduced from about 50% to less than 5%.

Patient enrollment for STS has completed in both COG ACCL0431 and SIOPEL 6, which are both Phase III trials of STS. The preliminary results of COG
ACCL0431 were presented in the second quarter of 2014 and the final results were published in Lancet Oncology in December 2016. The preliminary safety
and efficacy results on SIOPEL 6 were presented during the second quarter of 2016 at ASCO.

We have  not received  and  do  not  expect  to have  significant  revenues from  our product candidate until  we  are either able  to  sell  our product candidate after
obtaining applicable regulatory approvals or we establish collaborations that provide us with up-front payments, licensing fees, milestone payments, royalties or
other revenue. The Company generated a net loss of $2.8 million for the year ended December 31, 2016 and had a non-cash gain on derivative liabilities of
$0.05  million.  We  generated  a  net  loss  of  approximately  $0.7  million  for  the  year  ended  December  31,  2015  (there  was  a  non-cash  gain  on  the  change  in
derivative liability of $1.2 million). As of December 31, 2016, our accumulated deficit was approximately $114.3 million.

As a result of our limited financial resources we have postponed or terminated many of our previously planned or ongoing clinical development programs. We
continue  to  pursue  various  strategic  alternatives,  including  collaborations  with  other  pharmaceutical  and  biotechnology  companies. As  a  result,  there  is
uncertainty of our ability to continue as a going concern. Our projections of our capital requirements are subject to substantial uncertainty. More capital than we
anticipated  may  be  required  thereafter. To  finance  our  continuing  operations,  we  will  need  to  raise  substantial  additional  funds  through  either  the  sale  of
additional  equity,  the  issuance  of  debt,  the  establishment  of  collaborations  that  provide  us  with  funding,  the  out-license  or  sale  of  certain  aspects  of  our
intellectual property portfolio or from other sources. Given current economic conditions, we might not be able to raise the necessary capital or such funding may
not be available on financially acceptable terms if at all. If we cannot obtain adequate funding in the future, we might be required to further delay, scale back or
eliminate certain research and development studies, consider business combinations or even shut down some, or all, of our operations.

Our operating expenses will depend on many factors, including the progress of our drug development efforts and the implementation of further cost reduction
measures. Our research and development expenses, which include expenses associated with our clinical trials, drug manufacturing to support clinical programs,
salaries  for  research  and  development  personnel,  stock-based  compensation,  consulting  fees,  sponsored  research  costs,  toxicology  studies,  license  fees,
milestone payments, and other fees and costs related to the development of our product candidate, will depend on the availability of financial resources, the
results of our clinical trials and any directives from regulatory agencies, which are difficult to predict. Our general and administration expenses include expenses
associated  with  the  compensation  of  employees,  stock-based  compensation,  professional  fees,  consulting  fees,  insurance  and  other  administrative  matters
associated in support of our drug development programs.

20

On May 16, 2016, we completed a $5.0 million equity financing for general working capital. Further development of STS will require additional capital.

Results of Operations

Fiscal 2016 versus Fiscal 2015

In thousands of U.S. Dollars
Revenue
Operating expenses:
Research and development
General and administration
Total operating expense
Other income
Sale of Eniluracil
Other loss
Interest income and other, net
Net income (loss)

Fiscal Year Ended
December 31, 2016
-
$

%

Fiscal year Ended
December 31, 2015
-
$

472
2,399
2,871
48
40
(14)
8
(2,789)

$

16%
84%
100%

$

256
1,634
1,890
1,237
-
(9)
3
(659)

%

Increase
(Decrease)

14%
86%
100%

$

$

-

216
765
981
(1,189)
40
(5)
5
(2,130)

(cid:120)

(cid:120)

Research and development expenses were higher in fiscal 2016, as compared to fiscal 2015 primarily due to drug manufacturing activities related to the
preparation for registration batches upon release of the study results from SIOPEL 6 in late 2017. 
The  $0.80  million  increase  in  general  and  administrative  expenses  are  attributed  to  a  rise  in  compensation  to  officers,  directors  and  key  contract
employees. Most of this increase relates to non-cash equity based compensation that was granted and vested during the year. Of the $0.70 million issued
in  equity  based  compensation,  $0.35  million  of  that  relates  to  expense  recognized  with  extending  the  expiration  dates  of  existing  options  issued  to
executives and directors. The rest relates to increases in remuneration paid to officers and directors as the Company moved to brings its compensation for
key individuals in line with industry benchmarks.

(cid:120) Other income fell by $1.2 million as a result of the expiration of all remaining derivative warrants carried on the books. The company has a very small
number of derivative options outstanding. Changes in the valuation associated with these options are not expected to have a significant impact on the
Company’s financial statements for the remaining life of these derivatives. The weighted average term of all remaining derivative liabilities is 1.08 years.
The  Company  completed  the  sale  of  certain intellectual  property, data and  other  assets related  to  Eniluracil  and  Adh-1  technologies  and  development
programs for a gain of $40.
Interest income increased slightly in fiscal 2016, as compared to 2015 due to a higher average cash balance for the comparable periods.

(cid:120)

(cid:120)

Quarterly Information

The following table presents selected consolidated financial data for each of the last eight quarters through December 31, 2016, as prepared under U.S. GAAP
(dollars in thousands, except per share information).

Period

Net (Loss)/Income for
the Period

Basic Net (Loss)/Income
per Common Share

Diluted Net (Loss)/Income
per Common Share

March 31, 2015
June 30, 2015
September 30, 2015
December 31, 2015
March 31, 2016
June 30, 2016
September 30, 2016
December 31, 2016

177
(173)
(123)
(540)
(420)
(724)
(502)
(1,143)

0.02
(0.02)
(0.01)
(0.05)
(0.04)
(0.06)
(0.04)
(0.08)

21

0.01
(0.02)
(0.01)
(0.05)
(0.04)
(0.06)
(0.04)
(0.08)

Quarter ended December 31, 2016 versus 2015

In thousands of U.S. Dollars
Revenue
Operating expenses:
Research and development
General and administration
Total operating expense
Other income
Interest income and other, net
Net (loss)

Quarter Ended
December 31, 2016
-
$

%

Quarter Ended
December 31, 2015
-
$

174
972
1,146
1
2
(1,143)

$

15%
85%
100%

$

71
480
551
11
-
(540)

%

Increase
(Decrease)

13%
87%
100%

$

$

-

103
492
595
(10)
2
(603)

The  Company  reported  a  net  loss  from  operations  of  $1.1  million  (which  excludes  an  immaterial  non-cash  gain  on  derivatives)  for  the  three  months  ended
December 31, 2016, compared to a net loss from operations of $0.5 million (excluding the non-cash gain of $0.01 million) in 2015. Research and development
expenses  totaled  $0.2  million  for  the  three  months  ended  December  31,  2016,  as  compared  to  a  $0.07  million  in  the  same  period  in  2015  as  the  Company
increased  drug  manufacturing  expense.  General  and  administrative  expenses  increased  by  $0.5  million  in  the  three  months  ended  December  31,  2016,  as
compared to the same period in 2015. The increase relates to non-cash equity based compensation for directors and officers, the extension of expiration dates on
various prior option issuances to officers and directors and increased remuneration for officers and directors.

Selected Asset and Liability Data (thousands):
Cash and equivalents
Other current assets
Current liabilities excluding derivative liability
Derivative warrant liability
Working capital [current assets – current liabilities excluding derivative liability]

Selected Equity:
Common stock
Accumulated deficit
Stockholders’ equity

Liquidity and Capital Resources

As at December
31, 2016

As at December
31, 2015

$

$

$

$

3,926
46
369
33
3,603

74,515
(114,322)
3,570

942
77
389
82
630

69,401
(111,533)
548

(cid:120)

(cid:120)

(cid:120)

The $3.0 million increase in cash and cash equivalents between December 31, 2016 and December 31, 2015 is due to the $5.0 million equity financing
completed in May 2016, and the $0.1 million cash proceeds from the exercise of 67 warrants offset by clinical trial expenses related to our Phase III study
of STS, the increase in regulatory and manufacturing activities for STS and our general and administrative expenses. 
The  decrease  in  other  current  assets  between  December  31,  2015  and  December  31,  2016  relates  to  a  reduction  in  pre-paid  Director’s  and  Officer’s
Insurance over the prior year.
Current liabilities decreased primarily due to a write-off of old payables which had become statute barred. The Company wrote off approximately $0.08
million of payables which has become statute barred.

(cid:120) Working capital increased between December 31, 2016 and December 31, 2015 by $2.9 million. The increase was a result of a private placement funding
in  addition  to  various  warrant  and  option  exercises  in  2016.  These  cash  inflows  were  offset  by  cash  expenditures  related  to  our  clinical  trials,  the
commercial development of STS and general and administrative expenses.

Selected Cash Flow Data (dollars and
shares in thousands)

Year Ended December
31, 2016

Year Ended December
31, 2015

Net cash used in operating activities
Net cash provided from financing activities
Net cash provided from investing activities
Net cash flow
Number of common shares outstanding

$

$

(2,124) $
5,108
-
2,984 $
13,643

(1,862)
497
-
(1,365)
10,940

The net cash flow used in operating activities for the year ended December 31, 2016 was approximately $2.1 million as compared to $1.9 million in 2015. This
increase relates to the commercial development of STS.

22

On September 5, 2013, we announced that we intended to primarily focus our remaining financial resources on the development of STS. We continue to pursue
various strategic alternatives including collaborations with other pharmaceutical and biotechnology companies. Our projections of further capital requirements
are subject to substantial uncertainty. Our working capital requirements may fluctuate in future periods depending upon numerous factors, including: our ability
to obtain additional financial resources; our ability to enter into collaborations that provide us with up-front payments, milestones or other payments; results of
our research and development activities; progress or lack of progress in our preclinical studies or clinical trials; unfavorable toxicology in our clinical programs,
our drug substance requirements to support clinical programs; change in the focus, direction, or costs of our research and development programs; headcount
expense; the costs involved in preparing, filing, prosecuting, maintaining, defending and enforcing our patent claims; competitive and technological advances;
the potential need to develop, acquire or license new technologies and products; our business development activities; new regulatory requirements implemented
by regulatory authorities; the timing and outcome of any regulatory review process; and commercialization activities, if any.

We had cash and cash equivalents of approximately $3.86 million as of December 31, 2016. 

Financial Instruments

We invest excess cash and cash equivalents in high credit quality investments held by financial institutions in accordance with our investment policy designed to
protect  the  principal  investment. At  December  31,  2016,  we  had  approximately  $0.06  million  in  our  cash  accounts  and  $3.86  million  in  our  money  market
accounts. We have not experienced any loss or write down of our money market investments since the inception of the Company.

Our investment policy is to manage investments to achieve, in the order of importance, the financial objectives of preservation of principal, liquidity and return
on  investment. Investments  may  be  made  in  U.S.  or  Canadian  obligations  and  bank  securities,  commercial  paper  of  U.S.  or  Canadian  industrial  companies,
utilities, financial institutions and consumer loan companies, and securities of foreign banks provided the obligations are guaranteed or carry ratings appropriate
to the policy. Securities must have a minimum Dun & Bradstreet rating of A for bonds or R1 low for commercial paper. The policy also provides for investment
limits on concentrations of securities by issuer and maximum-weighted average time to maturity of twelve months. This policy applies to all of our financial
resources. The  policy  risks  are  primarily  the  opportunity  cost  of  the  conservative  nature  of  the  allowable  investments. As  our  main  purpose  is  research  and
development, we have chosen to avoid investments of a trading or speculative nature.

We classify investments with original maturities at the date of purchase greater than three months which mature at or less than twelve months as current. We
carry investments at their fair value with unrealized gains and losses included in other comprehensive income (loss); however we have not held any instruments
that were classified as short term investments during the periods presented in this Annual Report.

Off-Balance Sheet Arrangements

Since our inception, we have not had any material off-balance sheet arrangements.

Contractual Obligations and Commitments

None.

Critical Accounting Policies and Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities as at the date of the financial statements and the reported amounts of revenue and expense during the
reporting period. These estimates are based on assumptions and judgments that may be affected by commercial, economic and other factors. Actual results could
differ from these estimates.

An accounting policy is considered to be critical if it requires an accounting estimate to be made based on assumptions about matters that are highly uncertain at
the time the estimate is made, and if different estimates reasonably could have been used, or changes in the accounting estimates that are reasonably likely to
occur periodically, could materially impact the financial statements. The following description of critical accounting policies, judgments and estimates should be
read in conjunction with our December 31, 2016 consolidated financial statements.

Stock-based Compensation

The  calculation  of  the  fair  values  of  our  stock-based  compensation  plans  requires  estimates  that  require  management’s  judgments. Under  ASC  718,  the  fair
value of each stock option is estimated on the grant date using the Black-Scholes option-pricing model. The valuation models require assumptions and estimates
to determine expected volatility, expected life, expected dividends and expected risk-free interest rates. The expected volatility was determined using historical
volatility of our stock based on the contractual life of the award. The risk-free interest rate assumption was based on the yield on zero-coupon U.S. Treasury
strips at the award grant date. We also used historical data to estimate forfeiture experience. In valuing options granted in the year ended December 31, 2016
and fiscal year ended December 31, 2015 we used the following weighted average assumptions:

Expected dividend
Risk-free interest rate
Expected volatility
Expected life

Year Ended
December 31, 2016

Year Ended
December 31, 2015

0%
1.27 – 2.25%
134 – 137%
7 years

0%
1.89 – 2.02%
127 – 153%
7 years

23

Common stock and warrants

Common  stock  is  recorded  as  the  net  proceeds  received  on  issuance  after  deducting  all  share  issuance  costs  and  the  relative  fair  value  of  investor
warrants. Warrants  are  recorded  at  relative  fair  value  and  are  deducted  from  the  proceeds  of  common  stock  and  recorded  on  the  consolidated  statements  of
stockholders’ equity as additional paid-in capital.

Derivative Instruments

The Company applies ASC Topic 815-40, "Derivatives and Hedging" (ASC 815-40). One of the conclusions reached under ASC 815-40 was that an equity-
linked  financial  instrument would  not be considered indexed to the entity's own stock if the strike price is denominated in a currency  other than the issuer's
functional currency. The conclusion reached under ASC 815-40 clarified the accounting treatment for these and certain other financial instruments. ASC 815-40
specifies that a contract will not be treated as a derivative if it meets the following conditions: (a) indexed to the Company's own stock; and (b) classified in
stockholders' equity in the Company's statement of financial position. The Company's outstanding warrants denominated in Canadian dollars are not considered
to be indexed to its own stock because the exercise price is denominated in Canadian dollars and the Company's functional currency is United States dollars.
Therefore, these warrants have been treated as derivative financial instruments and recorded at their fair value as a liability. All other outstanding convertible
instruments are considered to be indexed to the Company's stock, because their exercise price is denominated in the same currency as the Company's functional
currency, and are included in stockholders' equity.

The Company's derivative instruments include options to purchase 40 common shares, the exercise prices for which are denominated in a currency other than
the Company's functional currency, as follows:

(cid:120)
(cid:120)
(cid:120)

Contractor options to purchase 21 common shares exercisable at CAD$1.89 per whole common share that expire on November 19, 2017;
Contractor options to purchase 17 common shares exercisable at CAD$1.62 per whole common share that expire on April 4, 2018; 
Contractor options to purchase 2 common shares exercisable at CAD$2.43 per whole common share that expire on May 18, 2018.

These options have been recorded at their fair value as a liability at issuance and will continue to be re-measured at fair value as a liability at each subsequent
balance sheet date. Any change in value between reporting periods will be recorded as unrealized gain/(loss). These options will continue to be reported as a
liability until such time as they are exercised, forfeited or expire. The fair value of these options is estimated using the Black-Scholes option-pricing model.

Derivative Warrants/Options

Warrants expiring April 30, 2015
Warrants expiring March 29, 2016
Options (various expiration dates)

Derivative Value at 
December 31,

Gain on Derivative 
Instrument December 31,

2016

2015

2016

2015

-
-
33
33

-
41
41
82

-
41
7
48

411
748
78
1,237

Total

The value of the derivative liability presented on the balance sheet has typically been influenced by changes in the underlying share price of the Company.

Outstanding Share Information

Our outstanding comparative share data at December 31, 2016 and December 31, 2015 is as follows (in thousands):

Outstanding Share Type
Common shares
Warrants to purchase common shares
Options to purchase common shares

December 31, 2016

December 31, 2015

13,643
1,383
2,427
17,453

10,940
2,595
2,417
15,952

Total

24

Newly Adopted and Recent Accounting Pronouncements

In August 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-15 requiring an entity’s management to evaluate whether there are conditions or
events,  considered  in  aggregate,  that  raise  substantial  doubt  about  an  entity’s  ability  to  continue  as  a  going  concern  within  one  year  after  the  date  that  the
financial statements are issued (or within one year after the date that the financial statements are available to be issued when applicable). The amendments in
this  update  are  effective  for  the  annual  period  ending  after  December  15,  2016,  and  for  annual  periods  and  interim  periods  thereafter.  Early  application  is
permitted. The adoption of this standard did not have a material impact on our financial statements.

In June 2014, the FASB issued ASU 2014-12, “Compensation – Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of
an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period”. The amended guidance requires that a performance target
that affects vesting and that could be achieved after the requisite service period should be treated as a performance condition. The amendments are effective for
annual periods and interim periods within those annual periods beginning after December 15, 2015. The adoption of this standard did not have a material impact
on our financial statements.

In May 2014, the FASB issued ASU 2014-9, Revenue from Contracts with Customers (Topic 606), to clarify the principles for recognizing revenue. This update
provides a comprehensive new revenue recognition model that requires revenue to be recognized in a manner to depict the transfer of goods or services to a
customer at an amount that reflects the consideration expected to be received in exchange for those goods or services. In August 2015, the FASB issued ASU
No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, which delayed the effective date of the new standard from
January 1, 2017 to January 1, 2018. The FASB also agreed to allow entities to choose to adopt the standard as of the original effective date. In March 2016, the
FASB  issued  ASU  No.  2016-08,  Revenue  from  Contracts  with  Customers  (Topic  606):  Principal  versus  Agent  Considerations,  which  clarifies  the
implementation guidance on principal versus agent considerations. In April 2016, the FASB issued ASU No. 2016-10, Revenue from Contracts with Customers
(Topic  606):  Identifying  Performance  Obligations  and  Licensing,  which  clarifies  certain  aspects  of  identifying  performance  obligations  and  licensing
implementation  guidance.  In  May  2016,  the  FASB  issued  ASU  No.  2016-12,  Revenue  from  Contracts  with  Customers  (Topic  606):  Narrow-Scope
Improvements and Practical Expedients related to disclosures of remaining performance obligations, as well as other amendments to guidance on collectibility,
non-cash  consideration  and  the  presentation  of  sales  and  other  similar  taxes  collected  from  customers.  These  standards  have  the  same  effective  date  and
transition  date  of  January  1,  2018.  The  new  revenue  standard  allows  for  either  full  retrospective  or  modified  retrospective  application.  We  are  currently
evaluating  the  timing  of  its  adoption,  the  transition  method  to  apply  and  the  impact  that  this  guidance  will  have  on  our  financial  statements  and  related
disclosures.

In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes, which simplifies the financial statement presentation of
deferred income taxes by requiring that deferred income tax assets and liabilities be classified as noncurrent within a classified statement of financial position.
Adoption and implementation of the guidance is not required by the Company until issuance of fiscal 2018 first quarter financial statements. The Company does
not believe adoption of this guidance will have a material impact on its financial statements.

In  February  2016,  the  FASB  issued  ASU  2016-02,  Leases,  which  amends  the  accounting  guidance  related  to  leases.  These  changes,  which  are  designed  to
increase transparency and comparability among organizations for both lessees and lessors, include, among other things, requiring recognition of lease assets and
liabilities on the balance sheet and disclosing key information about leasing arrangements. Adoption and implementation of the guidance is not required by the
Company  until  the  beginning  of  fiscal  2020,  although  early  adoption  is  permitted.  The  Company  has  not  yet  completed  its  assessment  of  the  impact  that
adoption of this guidance will have on its financial statements.

In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payment Accounting, which amends the accounting for share-based
payment transactions. These changes, which are designed for simplification, involve several aspects of the accounting for share-based transactions, including the
income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. Adoption and implementation
of the guidance is not required by the Company until the beginning of fiscal 2018, although early adoption is permitted. The Company has not yet completed its
assessment of the impact that adoption of this guidance will have on its financial statements.

Item 7A.  Quantitative and Qualitative Disclosures About Market Risk

Money Market Investments

We  maintain  an  investment  portfolio  consisting  of  U.S.  or  Canadian  obligations  and  bank  securities  and  money  market  investments  in  compliance  with  our
investment policy. We do not hold any mortgaged-backed investments in our investment portfolio. Securities must have a minimum Dun & Bradstreet rating of
A for bonds or R1 low for commercial paper. The policy also provides for investment limits on concentrations of securities by issuer and maximum-weighted
average time to maturity of twelve months. This policy applies to all of our financial resources.

At December 31, 2016, we had $3.86 million in money market investments as compared to $0.9 million at December 31, 2015; these investments typically have
minimal risk.  We have not experienced any loss or write down of our money market investments for the years ended December 31, 2016 and 2015.

Our investment policy is to manage investments to achieve, in the order of importance, the financial objectives of preservation of principal, liquidity and return
on investment. Our risk associated with fluctuating interest rates on our investments is minimal and not significant to the results of operations. We currently do
not use interest rate derivative instruments to manage exposure to interest rate changes. As the main purpose of the Company is research and development, we
have chosen to avoid investments of a trade or speculative nature.

25

Foreign Currency Exposure

We are subject to foreign currency risks as we purchase goods and services which are denominated in Canadian dollars. To date, we have not employed the use
of derivative instruments; however, we do hold Canadian dollars which we use to pay vendors in Canada and other corporate obligations. At December 31, 2016
the company held approximately fifty-one thousand Canadian dollars.

Item 8.  Financial Statements and Supplementary Data

The financial statements required to be filed pursuant to this Item 8 are appended to this Annual Report on Form 10-K. A list of the financial statements filed
herewith is found at “Index to Financial Statements” on Page F-1.

Item 9.  Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

None.

Item 9A.  Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Our management, with the participation and supervision of our Chief Executive Officer and Chief Financial Officer, is responsible for our disclosure controls
and procedures pursuant to Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Disclosure controls and procedures are controls and other procedures that
are designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is recorded, processed, summarized
and  reported,  within  the  time  periods  specified  under  SEC  rules  and  forms.  Disclosure  controls  and  procedures  include  controls  and  procedures  designed  to
ensure that information required to be disclosed in our reports filed under the Exchange Act is accumulated and communicated to our principal executive officer
and our principal financial officer, as appropriate, to allow timely decisions regarding required disclosure.

Our management, including the Chief Executive Officer and the Chief Financial Officer, carried out an evaluation of the effectiveness of our disclosure controls
and  procedures  as  of  December  31, 2016.  Based  on  this  evaluation,  our  management  concluded that  as  of  December  31,  2016  these  disclosure  controls and
procedures were not effective at the reasonable assurance level as a result of the material weaknesses in our internal control over financial reporting, which are
described below. As discussed below, our internal control over financial reporting is an integral part of our disclosure controls and procedures.

Management's Annual Report on Internal Control over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over our financial reporting, as defined in Rule 13a-15(f) under the
Exchange Act.  Internal  control over financial reporting  is a process  designed by, or  under  the supervision  of,  our principal  executive  and  principal financial
officers,  or  persons  performing  similar  functions,  and  effected  by  our  board  of  directors,  management,  and  other  personnel,  to  provide  reasonable  assurance
regarding  the  reliability  of  financial  reporting  and  the  preparation  of  financial  statements  for  external  purposes  in  accordance  with  accounting  principles
generally accepted in the United States of America (“U.S. GAAP”) and includes those policies and procedures that:

1. Pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of our assets;
2. Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with U.S. GAAP,

and our receipts and expenditures are being made only in accordance with authorizations of our management and directors; and

3. Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a

material effect on the financial statements.

Because of inherent limitations, no matter how well designed and operated, internal control over financial reporting may not prevent or detect misstatements and
can only provide reasonable assurance of achieving the desired control objectives. In addition, the design of internal control over financial reporting must reflect
the fact that there are resource constraints and that management is required to apply its judgment in evaluating the benefits of possible controls and procedures
relative to their costs.

Our Chief Executive Officer and Chief Financial Officer have performed an evaluation of our internal control over financial reporting under the framework in
Internal  Control-Integrated  Framework  (2013),  issued  by  the  Committee  of  Sponsoring  Organizations  of  the  Treadway  Commission.  The  objective  of  this
assessment was to determine whether our internal control over financial reporting was effective at December 31, 2016. Based on the results of this evaluation,
we  have  concluded  that  our  internal  control  over  financial  reporting  was  not  effective  at  December  31,  2016  as  a  result  of  having  identified  two  material
weaknesses in our internal control over financial reporting, as described in further detail below.

26

Our  management  has  identified  a  control  deficiency  due  to  not  maintaining  an  effective  control  environment,  which  is  the  foundation  for  the  discipline  and
structure necessary for effective internal control over financial reporting, as evidenced by: (i) a lack of segregation of duties over individuals responsible for
certain key control activities; (ii) an insufficient number of personnel appropriately qualified to perform control monitoring activities, including the recognition
of the risks and complexities of transactions; and (iii) control activities that are not designed to respond to the risks identified. This control deficiency could
result  in  a  misstatement  of  balance  sheet,  income  and  cash  flow  statement  accounts  in  our  interim  or  annual  financial  statements  that  would  not  be
detected. Accordingly, management has determined that this control deficiency constitutes a material weakness.

Our management has also identified another control deficiency that it believes constitutes a material weakness in our control over financial reporting. We did
not maintain sufficient personnel with an appropriate level of technical accounting knowledge, experience, and training in the application of U.S. GAAP with
regards to unusual transactions commensurate with our complexity and our financial accounting and reporting requirements. This control deficiency could result
in a misstatement of the financial statements including disclosure that would not be prevented or detected on a timely basis.

We  believe  the  control  deficiencies  described  herein,  individually and  when  aggregated,  represent  material  weaknesses  in  our  internal  control  over  financial
reporting  at  December  31,  2016  since  such  deficiencies  result  in  a  reasonable  possibility  that  a  material  misstatement  in  our  annual  or  interim  consolidated
financial statements may not be prevented or detected on a timely basis by our internal controls.

These  material  weaknesses  did  not  result  in  any  material  misstatements  to  the  financial  statements.  However,  these  material  weaknesses  could  result  in
misstatement of the aforementioned account balances or disclosures that would result in material misstatements to the annual or interim consolidated financial
statements that would not be prevented or detected.

Management’s Remediation Activities

Since the identification of the material weaknesses in 2016, management has begun the evaluation process associated with the remediation of these weaknesses
and will continue to take measures, including engaging service providers that may be necessary and advisable to address these weaknesses. In addition, under
the direction of the Audit Committee of the Board of Directors, management will continue to review and make necessary changes to the overall design of the
Company’s internal control environment, as well as to policies and procedures to improve the overall effectiveness of internal control over financial reporting of
the Company.

Changes in Internal Control over Financial Reporting

There were no changes to the Company’s internal control over financial reporting during the fourth quarter of 2016 that materially affected, or are reasonably
likely to materially affect, the Company’s internal control over financial reporting.

Inherent Limitation on the Effectiveness of Internal Controls

The effectiveness of any system of internal control over financial reporting is subject to inherent limitations, including the exercise of judgment in designing,
implementing, operating, and evaluating the controls and procedures, and the inability to eliminate misconduct completely. Accordingly, any system of internal
control  over  financial  reporting  can  only  provide  reasonable,  not  absolute,  assurances.  In  addition,  projections  of  any  evaluation  of  effectiveness  to  future
periods  are  subject  to  the  risk  that  controls  may  become  inadequate  because  of  changes  in  conditions,  or  that  the  degree  of  compliance  with  the  policies  or
procedures may deteriorate. We intend to continue to monitor and upgrade our internal controls as necessary or appropriate for our business, but cannot assure
that such improvements will be sufficient to provide us with effective internal control over financial reporting.

Item 9B.  Other Information

None.

27

PART III

Item 10.  Directors, Executive Officers and Corporate Governance

The following table sets forth the name of each of our executive officers and directors, such person’s principal occupation or employment, all other positions
with us held by such person, if any, the year in which such person became a director of Fennec and such person’s age.

The  Corporation  has  an  Audit  Committee,  a  Compensation  Committee,  and  a  Governance  Committee.  The  current  members  of  such  committees  are  noted
below:

Name and Province/State and Country
of Residence, Position

Current Principal Occupation and Principal Occupation
For Previous Five Years

Director Since

Age

Robert Andrade, Texas USA
Chief Financial Officer
Chris A. Rallis, North Carolina, USA
Director(1)(2)
Rostislav Raykov, New Jersey, USA
Chief Executive Officer, Director

Marco Brughera, Milano, Italy
Director(2)(3)

Steven D. Skolsky, North Carolina USA
Director(4)

Adrian J. Haigh, Dublin, Ireland
Director(1)(3)

Khalid Islam, Zug, Switzerland
Chairman of Board, Director(1)(2)(3)

in-residence  at  Pappas  Ventures;  previously,  CEO  of

CFO  of  Fennec  Pharmaceuticals;  previously  senior  analyst  Magnetar
Capital; previously Portfolio Manager Millennium Partners
Executive 
ImmunoBiosciences
CEO of Fennec Pharmaceuticals Inc.; Co-Founder and Manager, DCML
LLC;  previously  Portfolio  Manager  Alchem  Partners;  previously
Portfolio Manager John Levin & Company
CEO  Sigma-Tau  Rare  Diseases  Limited;  President  of  Sigma-Tau
Pharmaceuticals;  previously  Vice  President  of  Preclinical  Development
at Nerviano Medical Science.
Senior  Vice  President,  Global  Head-Clinical  Site  Management  at
Quintiles; previously CEO of Sequoia Pharmaceuticals; previously CEO
of Trimeris, Inc.
Senior  Vice  President  and  General  Manager  of  EMEA  Region  at  PTC
Therapeutics;  previously  Chief  Operating  Officer,  Gentium  GmbH;
previously Regional VP Commercial Operations, Biogen Idec
Founder/co-founder  Sirius  Healthcare  Partners  GMbH;  previously
Chairman and CEO of Gentium S.p.A.; previously CEO of Arpida AG

N/A

August 2011

July 2009

August, 2016

August 2011

April 2014

April 2014

42

63

41

61

61

57

61

(1)
(2)
(3)
(4)

Member of the Audit Committee
Member of the Compensation Committee
Member of the Governance Committee
Member did not stand for re-election to the board at June 8, 2016 Annual Shareholder Meeting

Robert Andrade

Mr. Andrade has served as Chief Financial Officer since November 2015. Mr. Andrade was previously Chief Financial Officer and Director of Fennec from
September  2009  until  August  2013.  In  addition  to  his  role  with  Fennec,  Mr.  Andrade  was  a  senior  analyst  at  Magnetar  Capital,  a  portfolio  manager  for
Millennium Partners and a senior analyst at Caxton Associates. Mr. Andrade graduated from University of Southern California, where he earned a Masters of
Arts degree and Bachelor of Arts degree in economics.

Chris A. Rallis

Mr.  Chris  A.  Rallis  has served  as a  director  of  Fennec  since  August  2011.  Mr.  Rallis  has  been  an  executive-in-residence  at  Pappas  Ventures,  a  life science
venture  capital  firm  since  January  2008. Previously,  Mr.  Rallis  was  the President  and  Chief  Executive  Officer  of  ImmunoBiosciences,  Inc.  (“IBI”),  a
vaccine technology  company  formerly  located  in  Raleigh,  North  Carolina  from  April  2006  through  June  2007. Prior  to  joining  IBI,  Mr.  Rallis  served  as  an
executive  in  residence  (part  time)  for  Pappas  Ventures, and  as  a  consultant  for  Duke  University  and  Panacos  Pharmaceuticals,  Inc. Mr.  Rallis  is  the  former
President and Chief Operating Officer and director of Triangle Pharmaceuticals, Inc., which was acquired by Gilead Sciences in January 2003 for approximately
$465 million. Prior to assuming the role of President and COO in March 2000, he was Executive Vice President, Business Development and General Counsel.
While at Triangle, Mr. Rallis participated in 11 equity financings generating gross proceeds of approximately $500 million. He was also primarily responsible
for  all  business development  activities  which  included  a  worldwide  alliance  with  Abbott Laboratories  and  the  in-licensing  of  ten  compounds.  Before  joining
Triangle  in 1995,  Mr.  Rallis  served  in various  business  development  and  legal  management  roles  with  Burroughs  Wellcome  Co.  over  a  13-year  period,
including Vice President of Strategic Planning and Business Development. Mr. Rallis also serves on the boards of Aeolus Pharmaceuticals, a biopharmaceutical
company located in Mission  Viejo,  California and  Tenax Therapeutics, Inc., a  biopharmaceutical  company located in Morrisville, North  Carolina. Mr. Rallis
received  his  A.B.  degree  in economics  from Harvard College and a J.D.  from  Duke University. As  a  result of  these  and  other  professional experiences, Mr.
Rallis possesses particular healthcare industry knowledge and experience which strengthens the Board’s collective qualifications, skills, and experience.

28

Rostislav Raykov

Mr. Raykov has served as a director of Fennec since July 2009 and as Chief Executive Officer since July 2009. Since May 2007, Mr. Raykov has also been a
General Partner at DCML, a private investment partnership. Prior to DCML, from January 2006 to December 2007, Mr. Raykov was a portfolio manager for
Alchem Investment Partners and John Levin & Co. prior to founding Alchem, Mr. Raykov was a portfolio manager and securities analyst for John A. Levin &
Co. Event Driven Fund (2002-2005). Prior to joining John A. Levin & Co., Mr. Raykov was a securities analyst for the Merger Fund at Tiedemann Investment
Group (1999-2002) and an investment banking analyst at Bear Stearns (1998-1999).  Mr. Raykov earned a B.S. in Business Administration from the University
of North Carolina at Chapel Hill. As a result of these and other professional experiences, Mr. Raykov has financial expertise and experience with the Company
as it has developed within the drug development industry and, as such, is able to provide the Company with unique insight and guidance.

Marco Brughera

Since January 2011, Dr. Brughera has held several positions for the Sigma-Tau Group, including CEO and Global Head of Sigma Tau Rare Disease, President
of  Sigma-Tau  Research  and  President  of  Sigma-Tau  Pharmaceuticals. He  drove  the  commercial  revival  of  a  lead  oncology  product  line  resulting  in  its
successful  sale  for  a  total  of  around  $900M. He  also  successfully  out-licensed  the  Defibrotide  US  rights  to  Jazz  Pharmaceuticals.  From  2004  to  2010,  Dr.
Brughera  served  as  the  Vice  President  of  Preclinical  Development  at  Nerviano  Medical  Sciences  (NMS),  a  pharmaceutical  oncology-focused  integrated
discovery  and  development  company. He  also  served  as  the  Managing  Director  at  Accelera,  an  independent  contract  research  organization  with  the  NMS
Group. From 1999 to 2004, Dr. Brughera held several senior level positions in the areas of research and development with Pharmacia and Pfizer. Prior to 1999,
he  held  various  positions  at  Pharmacia  &  Upjohn  and  Farmitalia  Carlo  Erba  SpA,  an  Italian  pharmaceutical  company.  He  currently  serves  on  the  Board  of
Solgenix and Lee’s Pharmaceutical and until early 2014 was a member of the Board of Gentium SpA. Dr. Brughera earned his degree in veterinary medicine
from the University of Milan and is a European Registered Toxicologist.

Steven D. Skolsky

Mr.  Steven  Skolsky  is  senior  vice  president  and  global  head  of  Site  Management  at  Quintiles. In  this  role,  Mr.  Skolsky  leads  a  group  of  more  than  5,000
employees globally who are at the core of the company’s Clinical Development organization - monitoring clinical conduct at research sites as well as collecting
and managing data from patients in clinical trials around the world. Site Management is responsible for deepening and enhancing Quintiles' relationships with
investigators within a site-centric operating model. This team is also responsible for the clinical execution of projects via the Clinical Monitoring and Clinical
Leadership  teams. Site  Management  will  focus  on  implementing  a  comprehensive  site  management  strategy  to  accelerate  site  start-up,  optimize  recruitment
from  Quintiles  sites  and  maintain  delivery  of  projects.  Before  joining  Quintiles,  this  30-year  veteran  of  the  biopharmaceutical  industry  held  the  posts  of
president and CEO of Sequoia Pharmaceuticals and CEO of Trimeris, Inc. These positions followed some 20 years at GlaxoSmithKline (GSK) in a range of
senior  leadership  roles,  including  senior  vice  president  of  Global  Clinical  Development  and  Product  Strategy  and  managing  director  of  GSK’s  operations  in
Australia and New Zealand.  He is a current Board Director for Basilea Pharmaceutica. Mr. Skolsky earned his Bachelor of Arts degree in Biology from the
University  of  North  Carolina  at  Chapel  Hill.  As  a  result  of  these  and  other  professional  experiences,  Mr.  Skolsky  possesses  particular  healthcare  industry
knowledge and experience which strengthens the Board’s collective qualifications, skills, and experience.

Adrian J. Haigh

Mr.  Adrian  Haigh  has been  Senior Vice  President and General Manager of EMEA  Region  at PTC  Therapeutics, Inc.  since September 2014. Previously Mr.
Haigh served as Senior Vice President, Commercial Operations and Chief Operating Officer of Gentium GmbH since March 2011. Prior to joining Gentium,
Mr.  Haigh  served  as  Regional  Vice  President,  Commercial  Operations  at  Biogen  Idec  where  he  managed  several  affiliates and  also  the  global  distributor
business and prior to that was the General Manager Amgen Nordis and Portugal. He served as the Executive Vice President of Global Marketing and Corporate
Planning at EUSA Pharma and joined EUSA from Amgen where he led the international oncology franchise. Mr. Haigh previously has held senior commercial
and marketing positions at SmithKline Beecham, Schering Plough, Organon and Novo Nordisk. He has been a Director of Fennec Pharmaceuticals Inc. since
April  28,  2014  and  a  Director  at  Arch  Biopartners  Inc.  since  August  21,  2014.  He  received  a  Bachelor  of  Arts  with  Honors  in  Economic  History  from
Huddersfield Polytechnic, West Yorkshire, England and a Diploma in Marketing from the Institute of Marketing. As a result of these and other professional
experiences,  Mr.  Haigh  has  extensive  international  oncology  development  expertise  which  strengthens  the  Board’s  collective  qualifications,  skills  and
experience.

Dr. Khalid Islam

Dr. Khalid Islam was the Chairman and CEO of Gentium S.p.A. (a Nasdaq-listed company; 2009-2014) where he led the transition from a loss-making to a
cash-flow positive and profitable company. Under his leadership, the company value increased from US$25 million leading to a successful all cash US$1 billion
merger with Jazz Pharmaceuticals, plc. From 1999-2008, Dr. Islam was President and CEO of Arpida AG where he transitioned the early-stage start-up to a
SWX-listed  company  and  raised  US$300  million  in  the  IPO  and  follow-ons.  From  1987-1999,  he  held  various  positions  in  HMR  &  MMD  (now  Sanofi-
Aventis). From 1977-1987, Dr. Islam worked in academia at Imperial College (Univ. of London) and in Milan University, where he was a contract professor.
Dr. Islam is a graduate of Chelsea College and received his Ph.D. from Imperial College, University of London. He holds several patents and has published over
80 articles in leading journals. He is an advisor to the venture group Kurma Biofund (Paris). He is a founder/co-founder of Sirius Healthcare Partners GmbH
(Zurich), PrevAbr LLC (D.C.), BioAim LLC (L.A.) & Life Sciences Management GmbH (Zug). Dr. Islam is Board Chair at Minoryx Therapeutics (Spain). He
serves on the board of Karolinska Development (Sweden), MolMed S.p.A. (Italy) and Immunomedics Inc. (IMMU) all of which are traded publicly, and the
private  company  OxThera  (Sweden).  In  the  past,  he  has  served  as  Chairman  of  the  Board  of  Directors  of  Pcovery  Aps  (Copenhagen),  Adenium  Aps
(Copenhagen) and C10 Pharma AS (Oslo).

29

Audit Committee

On behalf of the Board, the Audit Committee of the Board retains, oversees and evaluates Fennec’s independent auditors, reviews the financial reports and other
financial  information  provided  by  Fennec,  including  audited  financial  statements,  and  discusses  the  adequacy  of  disclosure  with  management  and  the
auditors. The Audit Committee also reviews the performance of the independent auditors in the annual audit and in assignments unrelated to the audit, assesses
the  independence  of  the  auditors,  and  reviews  their  fees. The  Audit  Committee  is  also  responsible  for  reviewing  Fennec’s  internal  controls  over  financial
reporting and disclosure. The Audit Committee operates under a written charter adopted by the Board.

The directors have appointed an Audit Committee consisting of three directors: Chris A. Rallis, Khalid Islam and Adrian Haigh, each of whom is independent
and financially literate within the meaning of National Instrument 52-110 – Audit Committees. In addition, the Board has determined that Mr. Rallis qualifies as
an “audit committee financial expert,” as defined in Item 407(d)(5) of Regulation S-K promulgated by the SEC based on his business and financial experience
described above.

Code of Ethics

In February 2004, Fennec’s Board adopted a Mandate of the Board of Directors, Corporate Governance Guidelines and a Code of Business Conduct and Ethics
(the “Conduct and Ethics Code”) applicable to all officers, directors and employees of Fennec. Fennec is committed to adhering to applicable legal requirements
and maintaining the highest standards of conduct and integrity. The Conduct and Ethics Code sets out the legal and ethical standards of conduct for personnel of
Fennec and addresses topics such as: reporting obligations and procedures; honest and ethical conduct and conflicts of interest; compliance with applicable laws
and  Company  policies  and  procedures;  confidentiality  of  corporate  information;  use  of  corporate  assets  and  opportunities;  public  disclosure  and  books  and
records; and non-retaliation. Fennec undertakes to provide to any person without charge, upon request, a copy of such Conduct and Ethics Code by writing to
Attn: Code of Ethics Request, Fennec Pharmaceuticals Inc., 68 TW Alexander Drive, PO Box 13628, Research Triangle Park, North Carolina 27709.

Item 11.  Executive Compensation

Summary Compensation Table

The following table sets out certain information respecting the compensation paid to our Executive Officers, for the fiscal years ended December 31, 2016 and
December 31, 2015 to our Chief Executive Officer and our Chief Financial Officer.

Name and Principal Position

Rostislav Raykov, CEO

Robert Andrade, CFO

Year
2016
2015
2016
2015

Salary ($)

Bonus ($)

215,000
180,000
177,500
110,791

Option Awards ($)(1)
156,885
-
268,933
-

-
-
-
-

Total ($)

371,885
180,000
446,433
110,791

(1) Represents  the  aggregate  grant  date  fair  value  computed  in  accordance  with  FASB  ASC  Topic  718. Dollar  value  amounts  are  based  on  individual
grants to each of, Mr. Raykov and Mr. Andrade of 150,000 and 75,000 options, respectively, on July 5, 2016, at an exercise price of $2.45 per common
share, respectively, and will expire on July 5, 2023, respectively. One-third of these options shall vest as of grant the grant date and be exercisable one
year after the grant date (the “Vesting Commencement Date”). The remaining two-thirds of the options shall vest monthly at a rate of 1/36th of the
remaining grant and shall be exercisable as of the last day of each following month after the Vesting Commencement Date. As of the third anniversary
of the grant date, all of the options shall be vested.

Rostislav Raykov

Mr. Raykov has been employed by Fennec since July 2009. Pursuant to an employment agreement dated May 3, 2010 between Mr. Raykov and Fennec, Mr.
Raykov is employed as Fennec’s Chief Executive Officer and: (a) received an initial annual salary in the amount of $140,000, subject to annual adjustment by
our Board of Directors, (b) upon approval by shareholders of our amended stock option plan was granted options to purchase up to 5.0% of our common stock
estimated by us to be outstanding upon completion of the 2010 Rights Offering, and (c) may receive annual bonuses at the sole discretion of the Board. If Mr.
Raykov’s  employment  terminates  due  to  a  change  of  control  of  Fennec,  Mr.  Raykov’s  remaining  unvested  options  shall  immediately  vest  and  be  fully
exercisable.  If  Mr.  Raykov  is  dismissed  from  employment  by  us  for  any  reason  other  than  “for  cause,” we  are  obligated  to  pay  Mr.  Raykov  severance
compensation equal to twelve months of salary. The initial term of the agreement was for one year and the agreement automatically extends for additional one-
year periods unless terminated by either party in accordance with the agreement.

Robert Andrade

Mr. Andrade has been employed by Fennec since November 2015. Mr. Andrade is employed as Fennec’s Chief Financial Officer. Pursuant to an employment
agreement dated November 13, 2015, Mr. Andrade (a) receives an initial annual salary in the amount of $165,000, and (b) may receive annual bonuses at the
sole discretion of the Board. In addition, conditioned upon the approval of Fennec's shareholders, Fennec will extend Mr. Andrade's existing options to their
original expiry date of seven years from issuance. If Mr. Andrade’s employment terminates due to a change of control of the Fennec, Mr. Andrade’s remaining
unvested options shall immediately vest and be fully exercisable. If Mr. Andrade is dismissed from employment by us for any reason other than “for cause,” we
are obligated to pay Mr. Andrade severance compensation equal to six months of salary.

30

In  addition  to  their  employment  agreements,  Mr.  Raykov  and  Mr.  Andrade,  are  a  party  to  a  confidentiality  and  intellectual  property  agreement  with  the
Company. 

In the employment agreements for each of Mr. Andrade and Mr. Raykov “for cause” is generally defined as (1) material breach of the terms of the employment
or  intellectual  property  agreements;  (2)  failure  to  perform  the  duties  inherent  in  the  Employee’s  position  in  good  faith  and  in  a  reasonable  and  appropriate
manner; or (3) acts of fraud or embezzlement or other intentional misconduct which adversely affects the Company's business.

Equity Grants, Exercises and Holdings

The following table sets forth information concerning the number and value of unexercised options held by each Named Executive Officer as of December 31,
2016. All executive awards, with the exception of those expiring 07/05/2023, vest and are exercisable immediately. The current Stock Option Plan provides for
grants denominated in US and CAD dollars.

Name

Granted

Exercisable Option Exercise Price Expiration Date

Number of Options

Rostislav Raykov

Robert Andrade

Termination Benefits

150,000
25,000
83,333
16,666
50,000
17,050
323,961
75,000
17,050
323,961

- USD$
25,000 USD$
83,333 USD$
16,666 USD$
50,000 USD$
17,050 CAD$
323,961 CAD$
- USD$
17,050 CAD$
323,961 CAD$

2.45
2.69
1.59
0.72
1.05
1.89
2.43
2.45
1.89
2.43

07/05/2023
12/31/2021
01/24/2021
08/23/2020
11/20/2019
08/18/2018
08/18/2017
07/05/2023
08/18/2018
08/18/2017

In the event of his termination with us other than for cause, we will be obligated to pay Mr. Raykov a one-time severance payment of $250,000. In the event of
his termination with us other than for cause, we will be obligated to pay Mr. Andrade a one-time severance payment of $95,000.

Compensation of Directors

Director Compensation Table

The following table summarizes the compensation earned by the Company's non-executive directors for the year ended December 31, 2016.

Name

Fees paid in Cash Stock Awards Option Awards(1)(2)

Total

Dr. Islam
Mr. Brughera
Mr. Haigh
Mr. Rallis
Mr. Skolsky

100,000
5,000
27,500
33,750
10,000
176,250 $

-
-
-
-
-
- $

46,484
70,740
23,242
32,538
9,296
182,300 $

146,484
75,740
50,742
66,288
19,296
358,550

Total $

(1) Represents the aggregate grant date fair value computed in accordance with FASB ASC Topic 718.
(2) Detail of grants are presented in the following table:

Name

Date of Grant

Number of Options Granted Option Exercise Price $USD

Mr. Rallis
Mr. Skolsky
Dr. Islam
Mr. Haigh
Mr. Brughera

June 6, 2016
June 6, 2016
June 6, 2016
June 6, 2016
December 30, 2016

Total

14,344
4,098
20,492
10,246
35,545
84,725

2.44
2.44
2.44
2.44
2.11

31

The annual compensation considerations for non-executive directors also include the awarding of stock options. We believe that granting of options to the non-
executive directors serves three primary purposes: (1) to recognize the significant time and effort commitments during the past year; (2) to provide long-term
incentives for future efforts since the value of the options is directly dependent on the market valuation of the Company; and (3) to retain quality individuals.
When  determining  whether  and  how  many  new  option  grants  will  be  made,  the  Compensation  Committee  takes  into  account  the  amount  and  terms  of  any
outstanding options. Fennec does not require its non-executive directors to own a specific amount of common stock.

Each of Chris A. Rallis and Steven D. Skolsky has entered into an Independent Director Agreement with the Company, dated as of August 25, 2011, which
provides  for  (i)  cash  compensation  in  the  form  of  $2,500  per  board  meeting  attended,  and  (ii)  non-cash  compensation  in  the  form  of  a  grant  of  options  to
purchase shares of the Company’s common stock having an aggregate value equal to $5,000 (with price per share and exercise price based on the value of the
Company’s  common stock as  of the date of  grant)  per  board  meeting  attended. The options  immediately  vest when  granted  and are  otherwise subject  to  the
terms  and  conditions  of  the  Company’s  Stock  Option  Plan,  as  amended.  The  Independent  Director  Agreements  also  provide  for  the  reimbursement  of  such
director’s reasonable travel and related expenses incurred in the course of attending board meetings.

Item 12.  Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

The  following  table  sets  forth  information  regarding  shares  of  our  common  stock  beneficially  owned  as  of  March  17,  2017  by:  (i)  each  of  our  officers  and
directors; (ii) all officers and directors as a group; and (iii) each person known by us to beneficially own five percent or more of the outstanding shares of our
common stock. Except as indicated below, the security holders listed possess sole voting and investment power with respect to the shares beneficially owned by
that person. Except as otherwise indicated below, the address for each listed shareholder is c/o Fennec Pharmaceuticals Inc., 68 TW Alexander Drive, PO Box
13628, Research Triangle Park, North Carolina 27709.

Name

Adrian J. Haigh
Dr. Khalid Islam
Robert Andrade
Marco Brughera
Chris A. Rallis
Rostislav Raykov
Steven D. Skolsky
All Officers and Directors as a Group
Southpoint Capital Advisors, LP.(2)
Essetifin SpA(3)
683 Capital Management, LLC.(4)
Robert Butts
Manchester Management Company, LLC.(5)

Common Stock
Options
Exercisable Within
60 Days

Common Stock
Purchase Warrants
Exercisable Within
60 Days

Total Stock and
Stock Based
Holdings(1)

%
Ownership(1)

153,579
213,825
416,011
35,545
111,850
666,010
88,701
1,685,521
-
-
-
-
-

-
-
-
-
-
-
-
-
-
-
120,834
-
999,999

153,579
213,825
416,011
35,545
111,850
706,750
88,701
1,726,261
3,997,214
2,631,579
899,563
768,592
1,999,998

1.11%
1.54%
2.96%
0.26%
0.81%
4.94%
0.65%
11.26%
29.30%
19.29%
6.54%
5.63%
13.66%

Common
Stock

-
-
-
-
-
40,740
-
40,740
3,997,214
2,631,579
778,729
768,592
999,999

(1)

(2)

(3)
(4)

For purposes of this table “beneficial ownership” is determined in accordance with Rule 13d-3 under the Securities Exchange Act of 1934, pursuant to
which a person or group of persons is deemed to have “beneficial ownership” of any shares of common stock that such person or group has the right to
acquire within 60 days after March 17, 2017. For purposes of computing the percentage of outstanding shares of common stock held by each person or
group of persons named above, any shares that such person or group has the right to acquire within 60 days after March 17, 2017 are deemed outstanding
but are not deemed to be outstanding for purposes of computing the percentage ownership of any other person or group. As of March 17, 2017, there were
13,642,567 shares of our common stock issued and outstanding.
Southpoint Capital Advisors, LP, 623 Fifth Avenue, Suite 2503, New York, New York 10022. John S. Clark, II holds dispositive power over the shares
owned by Southpoint Capital Advisors, LP.
Essetifin SpA, Via Sudafrica 20, Rome, Italy 00144. Mario Altali holds dispositive power over the shares owned by Essetifin SpA.
683 Capital Management, LLC, 595 Madison Avenue, 17th Floor, New York, New York 10025. Ari Zweiman holds dispositive power over the shares
owned by 683 Capital Management LLC.

(5) Manchester Management Company, LLC, 131 Charles Street, 1st Floor, Boston Massachusetts 02114. Includes 1,250,000 shares owned by Manchester
Explorer, L.P. and 416,666  shares  owned  by JEB Partners, L.P. Manchester Management holds dispositive power over the shares held by Manchester
Explorer,  L.P.  and  JEB  Partners,  L.P.  Jeb  Besser  and  Morgan  Frank  hold  shared  dispositive  power  over  the  shares  held  by  Manchester  Management
Company, LLC. Additionally, Jeb Besser owns 166,666 shares for which he has sole dispositive power and Morgan Frank owns 166,666 shares for which
he has sole dispositive power.

32

Equity Compensation Plan Information

The following table provides certain information with respect to securities authorized for issuance under equity incentive plans as of December 31, 2016 (share
amounts are in thousands):

Plan Category
Equity compensation plans
approved by security holders

(a) 
Number of securities to be issued 
upon exercise of outstanding 
options warrants and rights (*)

(b) 
Weighted-average exercise price of 
outstanding options, warrants and 
rights

(c) 
Number of securities remaining 
available for future issuance under 
equity compensation plans 
(excluding securities reflected in 
Column (a))

Total

1,428 USD $
999 CAD $

2,427

1.93
2.38

-

953

953

* The Company’s current stock option plans allow for the issuance of stock options denominated in both U.S. dollars and Canadian dollars. This table presents
the number and weighted-average exercise price of outstanding options by the currency associated with the original grants. At December 31, 2016 we had 1,458
stock options denominated in U.S. dollars with a weighted-average exercise price of $1.93 and 999 stock options denominated in CAD dollars with a weighted-
average exercise price of CAD$2.38. At December 31, 2016, we had 953 stock options available for future issuance.

Item 13.  Certain Relationships and Related Transactions, and Director Independence

Related Party Transactions

There were no related party transactions during the year ended December 31, 2016.

Director Independence

The Board of Directors is composed of a majority of independent directors. The Board applies the definition of independence found in the rules of the SEC and
in  Canadian  National  Instrument  58-101  and  National  Policy  58-201.  The  Board  has  determined  that  Mr.  Brughera,  Haigh,  Islam,  Rallis  and  Skolsky  are
“independent.” Mr. Raykov, Chief Executive Officer of the Company is considered to have a material relationship with the Company by virtue of his executive
officer position and is therefore not independent. Fennec is of the view that the composition of its Board reflects a diversity of background and experience that
are important for effective corporate governance. Other directorships held by Board members are described in this Annual Report under the heading “Directors
and Executive Officers.”

Item 14. Principal Accounting Fees and Services 

The following presents the aggregate fees for professional services and other services rendered by our independent auditors, Deloitte LLP in fiscal year 2016
and 2015:

Audit Fees(1)
Audit-Related Fees(2)
Tax Fees(3)
All Other Fees(4)

Fiscal Year  
2016

Fiscal Year  
2015

65,902
-
10,026
1,370
77,298 $

92,035
-
4,845
8,104
104,984

Total $

(1) Audit  Fees  include  fees  for  the  standard  audit  work  that  needs  to  be  performed  each  year  in  order  to  issue  an  opinion  on  the  consolidated  financial
statements  of  the  Company. It  also  includes  fees  for  services  that  can  only  be  provided  by  the  Company’s  auditor  such  as  auditing  of  non-recurring
transactions.

(2) Audit-Related Fees include fees assurance and related services that are reasonably related to the performance of the audit or review and are traditionally

performed by the independent accountant.

(3) Tax Fees include fees for periodic tax consultations and compliance services in various local, regional and national tax jurisdictions.
(4) All Other Fees include fees for products and services other than Audit Fees, Audit Related Fees and Tax Fees.

The  Audit  Committee  does  not  have  formal  pre-approval  policies  and  procedures;  however,  prior  to  the  engagement  by  the  registrant,  the  Audit  Committee
approved all of the services performed by Deloitte LLP as required by SEC regulation.

33

PART IV

Item 15.  Exhibits, Financial Statement Schedules

(a) The following documents are included as part of this Annual Report filed on Form 10-K:

1.  Financial Statements – See Index to Financial Statements on page F-1.

2.  All schedules are omitted as the information required is inapplicable or the information is presented in the financial statements.

3.  Exhibits:

Exhibit
No.

3.1

3.2

3.3

10.2

10.3

10.4

10.5

10.6

10.7

10.11

10.13

10.14

10.19

10.20

Description

Location

Notice of Articles dated August 25, 2011

Articles dated August 25, 2011

Notice of Alteration Dated September 3, 2014

Exhibit  3.2I  to  the  Form  8-K  of  the  Company  filed  August  26,
2011

Exhibit  3.2II  to  the  Form  8-K  of  the  Company  filed  August  26,
2011

Exhibit  3.1  to  the  Form  8-K  of  the  Company  filed  September  9,
2014 

Development  and  License  Agreement  dated  July  14,  2005  between 
Fennec Pharmaceuticals  Inc. and Glaxo Group Limited**

Exhibit 4.30 to Form 6-K of the Company filed July 22, 2005

Amendment  No.  1  to  Development  and  License  Agreement  dated 
December  20,  2005  between  Glaxo  Group  Limited  and  Fennec 
Pharmaceuticals  Inc.**

Exhibit 4.36 to the Form 20-F Annual Report (No. 001-32295) of
Fennec  for  the  fiscal  year  ended  December  31,  2005,  filed  on
March 31, 2006

Amendment  No.  2  to  Development  and  License  Agreement  dated 
June  23,  2006  between  Glaxo  Group  Limited  and  Fennec 
Pharmaceuticals  Inc.**

Amendment  No.  3  to  Development  and  License  Agreement  dated 
January  17,  2007  between  Fennec  Pharmaceuticals   Inc.  and  Glaxo 
Group Limited

Amendment  No.  4  to  Development  and  License  Agreement  dated 
May  23,  2007  between  Fennec  Pharmaceuticals   Inc.  and  Glaxo 
Group Limited

Exhibit 4.41 to Form 6-K of the Company filed August 9, 2006

Exhibit 4.42 to Form 6-K of the Company filed January 19, 2007

Exhibit 10.1 to Form 8-K of the Company filed June 19, 2007

Amended and Restated Stock Option Plan

Exhibit 10.19 to Form 10-K of the Company filed March 28, 2008

Executive  Employment  Agreement  dated  May  3,  2010  by  and 
between Fennec and Rostislav Raykov*

Exhibit 10.28 to the Form 10-Q of the Company filed on May 14,
2010

Executive  Employment  Agreement  dated  May  3,  2010  by  and 
between Fennec and Dr. Thomas Spector*

Exhibit 10.30 to the Form 10-Q of the Company filed on May 14,
2010

Form of Independent Director Agreement, dated May 3, 2010

Exhibit 10.31 to the Form 10-Q of the Company filed on May 14,
2010

Subscription  Agreement,  dated  November  15,  2013,  between  the 
Company, Technologies Inc. and Manchester Management LLC

Exhibit 10.19 to the Form 10K/A of the Company filed on April 2,
2014

Form  of  Subscription  Agreement  from  December  3,  2014  private 
placement

Exhibit 10.20 to the Form 10K of the Company filed on March 31,
2015

34

10.40

10.41

10.42

21

31.1

31.2

32.1

99.1

101

*

**

Executive Employment Agreement dated November 12, 2015 by and 
between Fennec and Robert Andrade*

Exhibit  10.40  to  the  Form  10-Q  of  the  Company  filed  on
November 12, 2015

Subscription  Agreement,  dated  April  8,2016,  between  Fennec 
Pharmaceuticals Inc. and Sigma Tau Finanzaria

Exhibit 10.41 to the Form 10-Q of the Company filed on May 12,
2016

Purchase  Agreement,  dated  May  9,  2016,  between  Fennec 
Pharmaceuticals Inc. and Elion Oncology, LLC.

Exhibit 10.42 to the Form 10-Q of the Company filed on May 12,
2016

Subsidiaries

Exhibit  8  to  the  Form  20-F  Registration  Statement  (No.  001-
32295) of the Company filed September 17, 2004

Certification  of  Chief  Executive  Officer  of 
accordance with Section 302 of the Sarbanes-Oxley Act of 2002

the  Company 

in 

Filed herewith

Certification of Chief Financial Officer of the Company in accordance 
with Section 302 of the Sarbanes-Oxley Act of 2002

Filed herewith

Certification  of  Chief  Executive  Officer  and  Chief  Financial  Officer 
of  the  Company  in  accordance  with  Section  906  of  the  Sarbanes-
Oxley Act of 2002

Filed herewith

Press Release for Fiscal Year Ended December 31, 2016

Filed herewith

Interactive Data File

Filed herewith

Indicates a management contract or compensatory plan.

The Company has received confidential treatment with respect to certain portions of this exhibit. Those portions have been omitted from this exhibit
and are filed separately with the U.S. Securities and Exchange Commission.

35

Pursuant to the requirements of Section 13 of 15(d) the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned, thereunto duly authorized.

SIGNATURES

Fennec Pharmaceuticals Inc.

By:

/s/ Rostislav Raykov
Rostislav Raykov
Chief Executive Officer and Director

Date:  March 29, 2017

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and
in the capacities and on the dates indicated.

Signatures

/s/     Rostislav Raykov
Rostislav Raykov

/s/     Robert Andrade
Robert Andrade

/s/  Adrian J. Haigh
Adrian J. Haigh

/s/  Dr. Khalid Islam
Dr. Khalid Islam

/s/     Chris A. Rallis
Chris A. Rallis

/s/     Marco Brughera
Marco Brughera

Title

Chief Executive Officer
(principal executive officer) and Director

Chief Financial Officer
(principal financial officer and principal 
accounting officer)

Director

Director

Director

Director

Date

March 29, 2017

March 29, 2017

March 29, 2017

March 29, 2017

March 29, 2017

March 29, 2017

Supplemental Information to be Furnished With Reports Filed Pursuant to Section 15(d) of the Act by Registrants Which Have Not Registered 
Securities Pursuant to Section 12 of the Act

The registrant intends to furnish proxy materials to its security holders subsequent to the filing of this annual report on Form 10-K and shall furnish copies of
such proxy materials to the Commission when such materials are sent to security holders.

36

FENNEC PHARMACEUTICALS INC.
INDEX TO FINANCIAL STATEMENTS

Report of Independent Registered Public Accounting Firm
Consolidated Balance Sheets
Consolidated Statements of Operations
Consolidated Statements of Cash Flows
Consolidated Statements of Shareholders’ Equity
Notes to Consolidated Financial Statements

F-1

Page

F-2
F-3
F-4
F-5
F-6
F-7

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Shareholders of Fennec Pharmaceuticals Inc.

We have audited the accompanying consolidated balance sheets of Fennec Pharmaceuticals Inc. and subsidiaries (the "Company") as of December 31, 2016 and
2015, and the related consolidated statements of operations, shareholders' equity, and cash flows for the years then ended. These financial statements are the
responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States) and Canadian generally accepted
auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of
material  misstatement.  The  Company  is  not  required  to  have,  nor  were  we  engaged  to  perform,  an  audit  of  its  internal  control  over  financial  reporting.  Our
audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but
not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such
opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We
believe that our audits provide a reasonable basis for our opinion.

In  our  opinion,  such  consolidated  financial  statements  present  fairly,  in  all  material  respects,  the  financial  position  of  Fennec  Pharmaceuticals  Inc.  and
subsidiaries as of December 31, 2016 and 2015, and the results of their operations and their cash flows for the years then ended, in conformity with accounting
principles generally accepted in the United States of America.

The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1
to the consolidated financial statements, the Company incurred a loss from operations of $2,871,000 during the year ended December 31, 2016 and still has not
earned any revenue in its history. At December 31, 2016, the Company had an accumulated deficit of $114,322,000 and had experienced negative cash flows
from operating activities in the amount of $2,124,000. These circumstances raise substantial doubt about the Company’s ability to continue as a going concern.
Managements’ plans concerning these matters are  discussed in Note  1 to the  consolidated financial statements. The consolidated  financial  statements do not
include any adjustments that might result from the outcome of this uncertainty.

/s/ Deloitte LLP
Chartered Professional Accountants 
Licensed Public Accountants
Ottawa, Canada
March 29, 2017

F-2

Fennec Pharmaceuticals Inc.
Consolidated Balance Sheets
(U.S. dollars and shares in thousands)

Assets

Current assets:

Cash and cash equivalents
Prepaid expenses
Other current assets

Total assets

Liabilities and Shareholders' Equity

Current liabilities:
Accounts payable
Accrued liabilities
Derivative instruments (Note 5)

Total current liabilities

Total liabilities

Commitments and Contingencies (Note 9)

Shareholders' equity:

Common stock, no par value; unlimited shares authorized; 13,643 shares issued and outstanding (2015-
10,940)
Additional paid-in capital
Accumulated deficit
Accumulated other comprehensive income

Total shareholders’ equity
Total liabilities and shareholders’ equity

December 31,
2016

December 31,
2015

$

$

$

$

3,926
43
3
3,972

244
125
33
402

402

74,515
42,134
(114,322)
1,243
3,570
3,972

$

$

$

$

942
76
1
1,019

297
92
82
471

471

69,401
41,437
(111,533)
1,243
548
1,019

(The accompanying notes are an integral part of these consolidated financial statements)

F-3

Fennec Pharmaceuticals Inc.
Consolidated Statements of Operations
(U.S. dollars and shares in thousands, except per share information)

Revenue

Operating expenses:

Research and development
General and administrative

Loss from operations

Other income/(expense):

Unrealized gain on derivatives (Note 5)
Sale of Eniluracil (Note 8)
Other loss
Net interest income

Total other income, net

Net loss

Loss per common share, basic and diluted
Weighted-average number of common shares outstanding, basic (Note 3)

Year Ended

December 31,
2016

December 31,
2015

$

-

$

-

472
2,399

(2,871)

48
40
(14)
8
82

(2,789) $

(0.22) $

12,765

256
1,634

(1,890)

1,237
-
(9)
3
1,231

(659)

(0.06)
10,827

$

$

(The accompanying notes are an integral part of these consolidated financial statements)

F-4

Fennec Pharmaceuticals Inc.
Consolidated Statements of Cash Flows
(U.S. dollars in thousands)

Cash flows (used in) provided by:
Operating activities:
Net loss
Adjustments to reconcile net (loss) to net cash used in operating activities:
Unrealized gain on derivatives
Stock-based compensation - consultants
Stock-based compensation - employees
Changes in operating assets and liabilities:

Prepaid expenses
Other assets
Accounts payable
Accrued liabilities

Net cash used in operating activities

Investing activity:
Net cash used in investing activity

Financing activities:
Issuance of shares, net of issuance costs
Issuance of shares, options exercise
Issuance of shares, warrants exercise
Net cash provided by financing activities

Effect of exchange rate on cash and cash equivalents
(Decrease) increase  in cash and cash equivalents
Cash and cash equivalents - Beginning of year
Cash and cash equivalents - End of year

Year Ended

December 31,
2016

December 31,
2015

$

(2,789) $

(48)
88
615

33
(2)
(54)
33
(2,124)

-

5,000
6
102
5,108

-
2,984
942
3,926

$

$

(659)

(1,237)
-
97

(28)
16
(11)
(40)
(1,862)

-

-
48
449
497

-
(1,365)
2,307
942

(The accompanying notes are an integral part of these consolidated financial statements)

F-5

Balance at December 31, 2014
Stock options issued to employees
Exercise of stock options
Exercise of warrants
Net loss
Balance at December 31, 2015
Stock options issued to consultants
Stock options issued to employees
Warrants issued to consultants
Exercise of stock options
Exercise of warrants
Rights offering
Net loss
Balance at December 31, 2016

Fennec Pharmaceuticals Inc.
Consolidated Statements of Shareholders' Equity 
(U.S. dollars and shares in thousands)

Common Stock

Number (Note 7)

Amount

Additional
Paid-in
Capital

Accumulated
Other
Comprehensive
Income

Accumulated
Deficit

Total
Stockholders'
Equity

10,593
-
47
300
-
10,940
-
-
-
4
67
2,632
-
13,643

$

$

68,656
-
82
663
-
69,401
-
-
-
6
108
5,000
-
74,515

$

$

41,588
97
(34)
(214)
-
41,437
16
615
72
-
(6)
-
-
42,134

$

$

1,243
-
-
-
-
1,243
-
-
-
-
-
-
-
1,243

$

$

(110,874)
-
-
-
(659)
(111,533)
-
-
-
-
-
-
(2,789)
(114,322)

$

$

613
97
48
449
(659)
548
16
615
72
6
102
5,000
(2,789)
3,570

(The accompanying notes are an integral part of these consolidated financial statements) 

F-6

Fennec Pharmaceuticals Inc.
Notes to the Consolidated Financial Statements
(U.S. dollars and shares in thousands, except per share information)

1.

Nature of Business and Going Concern

Fennec Pharmaceuticals Inc. (“Fennec”) was originally formed as a British Columbia corporation under the name Adherex Technologies Inc. and subsequently
changed its name on September 3, 2014. Fennec, together with its wholly owned subsidiaries Oxiquant, Inc. (“Oxiquant”) and Fennec Pharmaceuticals, Inc.,
both  Delaware  corporations,  and  Cadherin  Biomedical  Inc.  (“CBI”),  a  Canadian  corporation,  collectively  referred  to  herein  as  the  “Company,” is  a
biopharmaceutical company with a product candidate under development for use in the treatment of cancer. With the exception of Fennec Pharmaceuticals, Inc.,
all subsidiaries are inactive.

These consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US
GAAP”) that are applicable to a going concern which contemplates that the Company will continue in operation for the foreseeable future and will be able to
realize its assets and discharge its liabilities in the normal course of business.

During the year ended December 31, 2016 the Company incurred a net loss from operations of $2,871 and still has not earned any revenue in its history. At
December 31, 2016, it had an accumulated deficit of $114,322 and had experienced negative cash flows from operating activities in the amount of $2,124.

These  circumstances  raise  substantial  doubt  about  the  Company’s  ability  to  continue  as  a  going  concern  within  one  year  after  the  issue  date  of  these
consolidated financial statements, and substantial doubt as to the ability of the Company to meet its obligations as they come due and, accordingly, the use of
accounting principles applicable to a going concern may not be appropriate. The Company is actively seeking to obtain additional funding in the future in order
to  finance  the  Company’s  business  strategy,  operations  and  growth  through  the  issuance  of  equity,  debt  or  collaboration. If  we  fail  to  arrange  for  sufficient
capital on a timely basis, we may be required to curtail our business activities until we can obtain adequate financing.

These  financial  statements  do  not  reflect  the  potentially  material  adjustments  in  the  carrying  values  of  assets  and  liabilities,  the  reported  expenses,  and  the
balance sheet classifications used, that would be necessary if the going concern assumption were not appropriate.

Prior-period adjustment

Common Stock at December 31, 2015 has been increased by $248 and Additional Paid-in Capital has been decreased by the same amount, to retrospectively
correct balance sheet amounts with respect to an immaterial noncash error related to the exercise of warrants and stock options. This error was the result of not
moving  the  value  in  Additional  Paid-in  Capital  to  Common  Stock  when  the  warrants  and  stock  options  were  exercised.  This  adjustment  does  not  impact
anything other than the allocation between Common Stock and Additional Paid-in Capital and has no effect on our loss per share disclosures. 

2.

Significant Accounting Policies

Basis of presentation

The consolidated financial statements include the accounts of Fennec and of all its wholly-owned subsidiaries. All inter-company transactions and balances have
been eliminated upon consolidation.

Use of estimates

The  preparation  of  financial  statements  in  conformity  with  US  GAAP  requires  management  to  make  estimates  and  assumptions  that  impact  the  reported
amounts  of  assets  and  liabilities  and  disclosure  of  contingent  assets  and  liabilities  as  of  the  date  of  the  consolidated  financial  statements  and  the  reported
amounts of revenue and expense during the reporting period. Significant estimates include the valuation of derivative warrant liability and the valuation of stock
based compensation. Actual results could differ from those estimates.

Cash and Cash Equivalents

Cash equivalents consist of highly liquid investments with original maturities at the date of purchase of three months or less.

The Company places its cash and cash equivalents in investments held by highly rated financial institutions in accordance with its investment policy designed to
protect the principal investment. At December 31, 2016, the Company had $3,926 in cash and money market accounts (2015- $942). Money market investments
typically have minimal risks. The Company has not experienced any loss or write-down of its money market investments. 

Financial instruments

Financial instruments recognized on the balance sheets at December 31, 2016 and December 31, 2015 consist of cash and cash equivalents, accounts payable,
accrued liabilities and derivative instruments, the carrying values of which, with the exception of the derivative instruments, approximate fair value due to their
relatively short time to maturity. The Company does not hold or issue financial instruments for trading. The derivative liabilities are carried at fair value.

F-7

The Company’s investment policy is to manage investments to achieve, in the order of importance, the financial objectives of preservation of principal, liquidity
and return on investment. Investments, when made, are made in U.S. or Canadian bank securities, commercial paper of U.S. or Canadian industrial companies,
utilities, financial institutions and consumer loan companies, and securities of foreign banks provided the obligations are guaranteed or carry ratings appropriate
to the policy. Securities must have a minimum Dun & Bradstreet rating of A for bonds or R1 low for commercial paper.

The policy risks are primarily the opportunity cost of the conservative nature of the allowable investments. As the main purpose of the Company is research and
development, the Company has chosen to avoid investments of a trading or speculative nature.

Common stock and warrants

The  Company  has  warrants  outstanding  to  purchase  common  stock  that  were  denominated  in  both  United  States  dollars  (“USD”)  and  Canadian  dollars
(“CAD”), which resulted in the Company having warrants outstanding that were denominated outside of the Company’s U.S. dollar functional currency.

The Company’s outstanding warrants denominated in Canadian dollars were not considered to be indexed to the Company’s own stock and should therefore be
treated  as  derivative  financial  instruments  and  recorded  at  their  fair  value  as  a  liability. At  December  31,  2016,  the  derivative  liabilities  were  valued  at  $33
(2015-$82). There was an unrealized gain on derivative liabilities of $48 (2015-$1,237) for the year ended December 31, 2016.

Revenue recognition

At this time, the Company does not have any revenue.

Research and development costs and investment tax credits

Research  costs,  including  employee  compensation,  laboratory  fees,  lab  supplies,  and  research  and  testing  performed  under  contract  by  third  parties,  are
expensed as incurred. Development costs, including drug substance costs, clinical study expenses and regulatory expenses are expensed as incurred.

Investment tax credits, which are earned as a result of qualifying research and development expenditures, are recognized when the expenditures are made and
their realization is reasonably assured. They are applied to reduce related capital costs and research and development expenses in the year recognized.

Income taxes

The Company accounts for income taxes using the asset and liability method to compute the differences between the tax basis of assets and liabilities and the
related  financial  amounts,  using  currently  enacted  tax  rates.  The  Company  has  deferred  tax  assets,  which  are  subject  to  periodic  recoverability  assessments.
Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount that more likely than not will be realized. As of December 31,
2016, we maintained a full valuation allowance against our deferred tax assets.

The  provisions  of  the  Financial  Accounting  Standards  Board  (“FASB”)  Accounting  Standards  Codification  (“ASC”)  740-10,  Uncertainty  in  Income  Taxes,
address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under ASC
740-10, we may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination
by taxing authorities, based on the technical merits of the position.

Foreign currency translation

The U.S. dollar is the functional currency for the Company’s consolidated operations. All gains and losses from currency translations are included in results of
operations.

Loss per share

Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted net
earnings  per  share  is  computed  using  the  same  method,  except  the  weighted  average  number  of  shares  of  common  stock  outstanding  includes  convertible
debentures, stock options and warrants, if dilutive, as determined using the if-converted method and treasury methods. Accordingly, options to purchase 2,427
and warrants to purchase  1,383  shares  at December 31,  2016,  were not included in earnings  per  share. These options  and warrants were not included in the
computation of diluted earnings per share because the exercise prices were greater than the average market price of the common shares during the period, and
accordingly,  such  options  and  warrants  would  have  an  antidilutive  effect.  In  2015,  options  to  purchase  2,417  and  warrants  to  purchase  2,595  shares  were
excluded  from  the  computation  of  earnings  per  share  because  the  exercise  prices  were  greater  than  the  average  market  price  of  the  common  shares  and
accordingly, their inclusion would have been antidilutive.

F-8

Recent accounting pronouncements

In August 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-15 requiring an entity’s management to evaluate whether there are conditions or
events,  considered  in  aggregate,  that  raise  substantial  doubt  about  an  entity’s  ability  to  continue  as  a  going  concern  within  one  year  after  the  date  that  the
financial statements are issued (or within one year after the date that the financial statements are available to be issued when applicable). The amendments in
this  update  are  effective  for  the  annual  period  ending  after  December  15,  2016,  and  for  annual  periods  and  interim  periods  thereafter.  Early  application  is
permitted. The adoption of this standard did not have a material impact on our financial statements.

In June 2014, the FASB issued ASU 2014-12, “Compensation – Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of
an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period”. The amended guidance requires that a performance target
that affects vesting and that could be achieved after the requisite service period should be treated as a performance condition. The amendments are effective for
annual periods and interim periods within those annual periods beginning after December 15, 2015. The adoption of this standard did not have a material impact
on our financial statements.

In May 2014, the FASB issued ASU 2014-9, Revenue from Contracts with Customers (Topic 606), to clarify the principles for recognizing revenue. This update
provides a comprehensive new revenue recognition model that requires revenue to be recognized in a manner to depict the transfer of goods or services to a
customer at an amount that reflects the consideration expected to be received in exchange for those goods or services. In August 2015, the FASB issued ASU
No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, which delayed the effective date of the new standard from
January 1, 2017 to January 1, 2018. The FASB also agreed to allow entities to choose to adopt the standard as of the original effective date. In March 2016, the
FASB  issued  ASU  No.  2016-08,  Revenue  from  Contracts  with  Customers  (Topic  606):  Principal  versus  Agent  Considerations,  which  clarifies  the
implementation guidance on principal versus agent considerations. In April 2016, the FASB issued ASU No. 2016-10, Revenue from Contracts with Customers
(Topic  606):  Identifying  Performance  Obligations  and  Licensing,  which  clarifies  certain  aspects  of  identifying  performance  obligations  and  licensing
implementation  guidance.  In  May  2016,  the  FASB  issued  ASU  No.  2016-12,  Revenue  from  Contracts  with  Customers  (Topic  606):  Narrow-Scope
Improvements and Practical Expedients related to disclosures of remaining performance obligations, as well as other amendments to guidance on collectability,
non-cash  consideration  and  the  presentation  of  sales  and  other  similar  taxes  collected  from  customers.  These  standards  have  the  same  effective  date  and
transition date of January 1, 2018. The new revenue standard allows for either full retrospective or modified retrospective application.

In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes, which simplifies the financial statement presentation of
deferred income taxes by requiring that deferred income tax assets and liabilities be classified as noncurrent within a classified statement of financial position.
Adoption and implementation of the guidance is not required by the Company until issuance of fiscal 2018 first quarter financial statements. The Company does
not believe adoption of this guidance will have a material impact on its financial statements.

In  February  2016,  the  FASB  issued  ASU  2016-02,  Leases,  which  amends  the  accounting  guidance  related  to  leases.  These  changes,  which  are  designed  to
increase transparency and comparability among organizations for both lessees and lessors, include, among other things, requiring recognition of lease assets and
liabilities on the balance sheet and disclosing key information about leasing arrangements. Adoption and implementation of the guidance is not required by the
Company until the beginning of fiscal 2020, although early adoption is permitted. The impact of the Company’s current lease is not material to the financial
statements. Currently, this standard is not expected to impact the Company.

In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payment Accounting, which amends the accounting for share-based
payment transactions. These changes, which are designed for simplification, involve several aspects of the accounting for share-based transactions, including the
income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. Adoption and implementation
of the guidance is not required by the Company until the beginning of fiscal 2018, although early adoption is permitted. The Company has not yet completed its
assessment of the impact that adoption of this guidance will have on its financial statements.

3.

Loss per Share

Loss  per  common  share  is  presented  under  two  formats:  basic  loss  per  common  share  and  diluted  loss  per  common  share.  Basic  loss  per  common  share  is
computed by dividing net loss attributable to common shareholders by the weighted average number of common shares outstanding during the period. Diluted
loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding during the period, plus the potentially
dilutive impact of common stock equivalents (e.g. stock options and warrants). Dilutive common share equivalents consist of the incremental common shares
issuable upon exercise of stock options and warrants. The following table sets forth the computation of basic and diluted net loss per share (in thousands except
per share data):

F-9

Numerator:
Net loss

Denominator:

Weighted-average common shares, basic

Dilutive effect of stock options
Dilutive effect of warrants

Incremental dilutive shares

Weighted-average common shares, dilutive

Net loss per share, basic and diluted

Twelve Months Ended

December 31, 2016

December 31, 2015

$

$

(2,789) $

(659)

12,765
-
-
-
12,765

(0.22) $

10,827
-
-
-
10,827
(0.06)

The following outstanding options and warrants were excluded from the computation of basic and diluted net loss per share for the periods presented because
including them would have had an anti-dilutive effect:

Options to purchase common stock
Warrants to purchase common stock

4.

Stock options

Twelve Months Ended

December 31, 2016
2,427
1,383

December 31, 2015
2,417
2,595

The  Compensation  Committee  of  the  Board  of  Directors  administers  the  Company’s  stock  option  plan. The  Compensation  Committee  designates  eligible
participants  to  be  included  under  the  plan  and  approves  the  number  of  options  to  be  granted  from  time  to  time  under  the  plan.  On  June  24,  2010,  at  the
Company’s  annual  meeting,  shareholders  approved  an  amendment  to  the  Company’s  Stock  Option  Plan  (the  “Plan  Maximum  Amendment”).  The  Plan
Maximum Amendment relates to changing the maximum number of shares of common stock issuable under the stock option plan from a fixed number of 6,666
to the number of shares that represents twenty-five percent (25%) of the total number of all issued and outstanding shares of common stock. Based upon the
current shares outstanding, a maximum of 3,410 options are authorized for issuance under the plan. The option exercise price for all options issued under the
plan is based on the fair value of the underlying shares on the date of grant. All options vest within three years or less and are exercisable for a period of seven
years(1)  from  the  date  of  grant. The  stock  option  plan,  as  amended,  allows  the  issuance  of  Canadian  and  U.S.  dollar  grants. A  summary  of  the  stock  option
transactions, for both the Canadian and U.S. dollar grants, through the year ended December 31, 2016 is below.

(1) On April 25, 2014 Fennec granted 133 options each to Dr. Khalid Islam and Adrian Haigh. Such options shall vest: (i) as to 66 Common Shares, on the
date of grant; and (ii) as to 67 Common Shares, upon and subject to orphan drug approval of STS in the EU, provided that they then remain on the
Board of Directors of the Company at the time of such approval and that they have played a vital or precipitating part in obtaining such EU orphan
drug designation, as reasonably determined by non-interested Board members. If the vesting conditions referred to in (ii) above have not occurred by
May 31, 2016, the option to acquire the 66 Common Shares referred to in (ii) above shall be terminated and of no further force or effect. On November
7,  2014  the  Board  of  Directors  amended  the  vesting  conditions.  The  Board  determined  that  it  would  be  appropriate  and  desirable  to  amend  the
conditions such that (i) it could be fully satisfied by the Company obtaining, in lieu of orphan drug designation, PUMA in Europe for STS; and (ii) the
deadline for satisfaction of the vesting condition extended to December 31, 2017. The Company has not recognized any expense associated with these
options. On the date vesting conditions are met, the Company will recognize all of the expense associated with these options.

Summary of $CAD Option Activity 

Share Prices Reported in $CAD

Outstanding and exercisable at December 31, 2014
Exercised
Forfeited or expired
Outstanding and exercisable at December 31, 2015
Exercised
Forfeited or expired
Outstanding and exercisable at December 31, 2016

Number of
Options

1,338
(14)
(1)
1,323
(-)
(324)
999

$

$

$

Range
 1.62 – 2.43
1.62 – 2.43
1.62 – 2.43
 1.62 – 2.43
-
2.43
 1.62 – 2.43

$

$

$

Weighted
Average

2.38
1.94
1.82
2.39
-
2.43
2.38

F-10

Summary of $CAD Option Remaining Life 

Price $CAD
$
$
$

1.62
1.89
2.43
Total

Outstanding and Exercisable
at December 31, 2016

Weighted Average Remaining Life
(years)

17
76
906
999

1.26
1.39
1.35
1.35

Summary of $USD Option Activity

Range
$  0.45 – 15.66
1.13 – 2.51
0.60 – 1.05
0.54 – 15.66
 0.45 – 3.60
2.11 – 2.45
1.50
1.89 - 2.69
 0.45 – 3.60

$

$

Weighted
Average

1.77
1.36
0.83
2.24
1.77
2.42
1.50
2.65
1.93

$

$

$

Outstanding and exercisable at December 31, 2014
Granted
Exercised
Forfeited or expired
Outstanding and exercisable at December 31, 2015
Granted
Exercised
Forfeited or expired
Outstanding and exercisable at December 31, 2016

Summary of $USD Option Remaining Life

Price in
US Dollars

Number Outstanding
and Exercisable at
December 31, 2016

Remaining Life
(years)

Number of
Options

1,072
71
(33)
(16)
1,094
370
(4)
(32)
1,428

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

0.45
0.54
0.60
0.72
0.96
1.05
1.13
1.23
1.50
1.59
1.68
1.89
2.11
2.30
2.31
2.35
2.40
2.44
2.45
2.51
2.55
2.69
2.79
2.94
3.60
Total

11
19
58
83
11
113
50
8
16
176
33
8
36
4
275
4
8
49
285
4
4
118
49
3
3
1,428

2.63
3.38
2.54
3.40
3.03
2.97
5.95
4.15
2.31
4.04
2.97
1.63
7.00
3.90
4.29
4.01
2.85
6.11
6.51
3.82
3.65
4.78
4.59
2.91
3.40
4.59

Stock compensation expense for the fiscal years ended December 31, 2016 and 2015 was $615 and $97 respectively. These amounts have been included in the
general  and  administrative  expenses  for  the  respective  periods.  The  weighted  average  fair  value  per  share  of  options  granted  during  the  fiscal  years  ended
December 31, 2016 and 2015 was $2.42 and $1.37, respectively. The intrinsic value (being the difference between the share price at December 31, 2016 and
exercise price) of stock options exercisable at December 31, 2016 was $575. The intrinsic value of options exercised during the fiscal year ended December 31,
2016 was $3. The fair value of all options vested during the fiscal year ended December 31, 2016 was $280.

F-11

The fair values of options granted in fiscal years ended December 31, 2016 and 2015 were estimated on the date the options were granted based on the Black-
Scholes option-pricing model, using the following weighted average assumptions for all options with a seven year expiration:

Expected dividend
Risk-free interest rate
Expected volatility
Expected life

Year Ended
December 31,
2016

Year Ended
December 31,
2015

0%

0%
1.27 – 2.25% 1.89 – 2.02%
127 – 153%
134 – 137%
7 years
7 years

The Company uses the historical volatility and adjusts for available relevant market information pertaining to the Company’s share price.

Modification of Existing US Dollar Denominated Options 

In  2016,  the  Company  modified  the  terms  of  certain  options  granted  to  executives  and  directors  by  extending  the  expiration  date  by  1  year.  The  Company
recorded option modification expense of approximately $4 included in general and administrative expense. The expense was calculated using the Black-Scholes
valuation method. The following table summarizes the effect of the June 8, 2016 transaction:

Number of
Options

6
17
19
9
51

Expiration
Date
11/18/2018
04/04/2020
05/17/2020
11/20/2020

Risk Free
Rate

Exercise
Price $USD

Share Price
$USD

Expected
Life (Years)

Volatility

0.93%
1.08%
1.08%
1.08%

1.50
0.60
0.54
1.05

2.43
2.43
2.43
2.43

3.44
3.82
3.94
4.45

152%
155%
154%
147%

Expense
Recognized
$USD

1
1
1
1
4

Modification of Existing Canadian Dollar Denominated Options 

In 2016, the Company modified the terms of certain options granted to executives and directors by extending the expiration date by a weighted average amount
of 1.45 years. The Company recorded option modification expense of approximately $347 included in general and administrative expense. The expense was
calculated using the Black-Scholes valuation method with a June 8, 2016 exchange rate of $CAD/$USD 0.7881. The following table summarizes the effect of
the June 8, 2016 transaction:

Number of
Options

17
648
665

Expiration
Date
08/18/2018
08/18/2018

5.

Derivative Liabilities

Risk Free
Rate

Exercise
Price $CAD

Share Price
$CAD

Expected
Life (Years)

Volatility

0.52%
0.52%

1.89
2.43

3.10
3.10

2.19
2.19

94%
94%

Expense
Recognized
$USD

9
338
347

The Company's derivative instruments include options to purchase 40 common shares, the exercise prices for which are denominated in a currency other than
the Company's functional currency, as follows:

(cid:120)
(cid:120)
(cid:120)

Contractor options to purchase 21 common shares exercisable at CAD$1.89 per whole common share that expire on November 19, 2017;
Contractor options to purchase 17 common shares exercisable at CAD$1.62 per whole common share that expire on April 4, 2018; 
Contractor options to purchase 2 common shares exercisable at CAD$2.43 per whole common share that expire on May 18, 2018.

These options have been recorded at their fair value as a liability at issuance and will continue to be re-measured at fair value as a liability at each subsequent
balance sheet date. Any change in value between reporting periods will be recorded as unrealized gain/(loss). These options will continue to be reported as a
liability until such time as they are exercised, forfeited or expire. The fair value of these options is estimated using the Black-Scholes option-pricing model.

Options issued to contractors in a foreign currency

During  the  fiscal  years  ended  December  31,  2011  and  2010,  the  Company  issued  36  and  29  (respectively)  options  to  contractors  with  a  Canadian  dollar
denominated strike price. Consequently, the Company now has derivatives relating to these options since the strike price is denominated in a currency other than
the US dollar functional currency of the Company. While there is an exception to this rule for employees in ASU 2010-13 "Compensation-Stock Compensation
(Topic 718): Effect of Denominating the exercise price of a share based payment award in the currency of the market in which the underlying equity security
trades", no such exception exists for contractors. These options will be marked to market until the earlier of their expiry or exercise. All Canadian denominated
options  issued  to  contractors  fully  vest  at  issuance  and  expire  seven  years  from  date  of  issuance.  The  fair  value  of  these  options  at  December  31,  2016  and
December 31, 2015 was $33 and $41, respectively. The gain for these options for the twelve months ended December, 2016 was $7. There was a gain on these
options for the twelve months ended December, 2015 of $78.

F-12

The following is a summary of Canadian denominated contractor option activity for the twelve months ended December 31, 2016 and 2015.

Share Prices Reported in $CAD

Outstanding and exercisable at December 31, 2014
Exercised
Forfeited or expired
Outstanding and exercisable at December 31, 2015
Exercised
Forfeited or expired
Outstanding and exercisable at December 31, 2016

Number of Options
Outstanding and
Exercisable

Weighted Average
Exercise Price

55
(14)
(1)
40
-
-
40

$

$

$

1.84
1.94
1.82
1.81
-
-
1.81

The following table presents the overall change in derivative liability for the twelve months ended December 31, 2016 and December 31, 2015:

Derivative Warrants/Options

Warrants expired April 30, 2015
Warrants expiring March 29, 2016
Options (various expiration dates)

6.

Fair Value Measurements

Derivative Value at 
December 31,

Gain/(Loss) on Derivative
Instrument December 31,

2016

2015

2016

2015

-
-
33
33

-
41
41
82

-
41
7
48

411
748
78
1,237

Total

The Company has adopted ASC 820 Fair Value Measurements and Disclosure Topic of the FASB. This Topic applies to certain assets and liabilities that are
being measured and reported on a fair value basis. The Fair Value Measurements Topic defines fair value, establishes a framework for measuring fair value in
accordance with US GAAP, and expands disclosure about fair value measurements. This Topic enables the reader of the financial statements to assess the inputs
used  to  develop  those  measurements by  establishing a  hierarchy  for ranking the quality and  reliability  of the information used to determine  fair values.  The
Topic requires that financial assets and liabilities carried at fair value be classified and disclosed in one of the following three categories:

Level 1: Quoted market prices in active markets for identical assets or liabilities.
Level 2: Observable market based inputs or unobservable inputs that are corroborated by market data.
Level 3: Unobservable inputs that are not corroborated by market data.

Assets/Liabilities Measured at Fair Value on a Recurring Basis

Assets

Cash and cash equivalents

Liabilities
Derivative liabilities

Fair Value Measurement at December 31, 2016

Quoted Price in Active
Market for Identical
Instruments
Level 1

Significant Other
Observable Inputs
Level 2

Significant
Unobservable Inputs
Level 3

Total

$

68(1) $

-

3,858 $

33

- $

3,926

33

The Company's financial instruments include cash and cash equivalents and derivative liabilities. Only cash and cash equivalents and derivative liabilities are
carried  at  their  fair  value.  The  derivative  liabilities  are  options  issued  to  contractors  in  a  currency  other  than  the  functional  currency  of  the  Company.  The
options use the Black Scholes model with the following assumptions: expected dividend 0%; risk-free interest rate of 0.33 – 0.74%; expected volatility of 57%-
85%; and a 0.9-1.4 year remaining life. The risk free rate was based on Bank of Canada Bond issues of similar term. Expected volatility was estimated by using
historical volatility of weekly close share prices for a period equal to the remaining life of the instrument or for a minimum of six months if the remaining life is
less than six months.

(1) The Company held $68 in cash, of which $51 was in Canadian funds (translated into U.S. dollars).

F-13

7.

Stockholders’ Equity

Authorized capital stock

The Company’s authorized capital stock consists of an unlimited number of shares of no par common stock.

Equity financings

On May 16, 2016, the Company completed the closing of a non-brokered private placement (the “Offering”) of 2,631,579 units for gross proceeds of $5,000 to
Essetifin, SpA. Each unit was issued at a price of $1.90 per unit and each unit consisted of 1 common share of the Company.

Warrants to Purchase Common Stock

At December 31, 2016, the Company had the following warrants outstanding to purchase common stock priced in U.S. dollars with a weighted average price of
$1.55 and a weighted average remaining life of 1.9 years: 

Warrant
Description

Investor warrants(1)
Investor warrants(2)

Common Shares Issuable Upon
Exercise of Outstanding
Warrants at December 31, 2016

1,333 $
50 $

1,383

Exercise Price
CAD/USD

1.50 USD
3.00 USD

Expiration Date
November 22, 2018
February 2, 2019

(1) On November 22, 2013, the Company announced it had completed the closing of a non-brokered private placement of 4,000 units, at a price of $0.40
per unit for net proceeds of $1,600. Each unit consisted of one common share of the Company and one common share purchase warrant. Each warrant
entitles the holder thereof to acquire one common share of the Company at a price of $0.50 per share for a period of five years from the date of issuance.
As a result of the September 3, 2014 share consolidation, each three (3) warrants now entitle the holder thereof to purchase one common share of the
Company at a purchase price of $1.50 per whole share for a period of five years from the issue date.

(2) On  February  2,  2016  the  company  issued  50  warrants  to  Aranea  Partners  in  lieu  of  cash  for  investor  services.  These  warrants  are  fully  vested  at
December  31,  2016  and  are  redeemable  for  $3.00  per  common  share.  The  fair  value  of  these  warrants  is  estimated  using  the  Black-Scholes  pricing
model.

8.

Sale of Asset

On  August  29,  2016,  Fennec  completed  the  sale  of  certain  intellectual  property,  data  and  other  assets  related  to  Eniluracil  and  Adh-1  technologies  and
development  programs  to  Elion  Oncology,  LLC  for  gross  proceeds  of  $40.  The  Company  retained  the  rights  to  revenue  share  payments  of  5%  of  the  gross
revenues derived from the sold assets until the last to expire patents forming part of such assets.

9.

Commitments and Contingencies

Oregon Health & Science University Agreement

On February 20, 2013, Fennec entered into a new exclusive license agreement with Oregon Health & Science University (“OHSU”) for exclusive worldwide
license rights to intellectual property directed to thiol-based compounds, including STS and their use in oncology (the "New OHSU Agreement"). OHSU will
receive  certain milestone payments, royalty on  net  sales  for licensed  products  and a royalty on  any consideration  received from sublicensing of  the  licensed
technology. 

The term of the New OHSU Agreement expires on the date of the last to expire claim(s) covered in the patents licensed to Fennec, unless earlier terminated as
provided in the agreement. STS is currently protected by methods of use patents that the Company exclusively licensed from OHSU that expire in Europe in
2021 and are currently pending in the United States. The New OHSU Agreement is terminable by either Fennec or OHSU in the event of a material breach of
the agreement by either party after 45 days prior written notice. Fennec also has the right to terminate the New OHSU Agreement at any time upon 60 days prior
written notice and payment of all fees due to OHSU under the New OHSU Agreement.

On May 18, 2015, Fennec negotiated an amendment ("Amendment 1") to the exclusive license agreement with OHSU. Amendment 1 expands the exclusive
license  agreement  signed  with  OHSU  on  February  20,  2013  ("OHSU  Agreement")  to  include  the  use  of  N-acetylcysteine  as  a  standalone  therapy  and/or  in
combination with STS for the prevention of ototoxicity induced by chemotherapeutic agents to treat cancers. Further, Amendment 1 adjusts select milestone
payments entered in the OHSU Agreement including but not limited to the royalty rate on net sales for licensed products, royalty rate from sublicensing of the
licensed technology and the fee payable upon the regulatory approval of a licensed product.

F-14

The term of Amendment 1 under the OHSU Agreement expires on the date of the last to expire claim(s) covered in the patents licensed to Fennec or 8 years,
whichever is later. In the event a licensed product obtains regulatory approval and is covered by the Orphan Drug Designation, the parties will in good faith
amend the term of the agreement. STS is currently protected by methods of use patents that the Company exclusively licensed from OHSU that expire in Europe
in 2021 and are currently pending in the United States. The New OHSU Agreement is terminable by either Fennec or OHSU in the event of a material breach of
the agreement by either party after 45 days prior written notice. Fennec also has the right to terminate the New OHSU Agreement at any time upon 60 days prior
written notice and payment of all fees due to OHSU under the New OHSU Agreement.

Executive Severance 

In  the  event  of  his  termination  with  us  other  than  for  cause,  the  Company  will  pay  its  Chief  Executive  Officer,  Rostislav  Raykov,  a  one-time  severance
compensation  payment  equal  to  12  months  of  salary  (currently  $250).  Further,  the  Company  will  pay  Chief  Financial  Officer,  Robert  Andrade,  a  one-time
severance compensation equal to 6 months salary (currently $95).

10.

De-recognition of Statute Barred Payables

The  Company  had  various  payables  from  obligations  which  existed  before  current  management  took  over  the  Company  in  2009.  These  payables,  although
previously recorded, could not be substantiated as legitimate payables by management. Approximately $79 worth of these payables became statute barred and
were therefore written off in 2016 by reversing the original expense entry. This caused the reversal of approximately $23 of general and administrative expense
and approximately $56 of research and development expense in the current year. These amounts are presented net in the general and administrative and research
and development figures in financial statements.

11.

Income Taxes

The Company operates in both U.S. and Canadian tax jurisdictions. Its income is subject to varying rates of tax and losses incurred in one jurisdiction cannot be
used to offset income taxes payable in another. A reconciliation of the combined Canadian federal and provincial income tax rate with the Company’s effective
tax rate is as follows:

Domestic (loss)/gain
Foreign loss
Loss before income taxes

Expected statutory rate (recovery)
Expected provision for (recovery of) income tax
Permanent differences
Change in valuation allowance
Effect of foreign exchange rate differences
Effect of non-capital losses expired
Tax credits and other adjustments
Effect of tax rate changes and other
Provision for income taxes

Year Ended
December 31,
2016

Year Ended
December 31,
2015

(1,771)
(1,018)
(2,789)

26.50%
(739)
156
583
-
-
1
-1
-

$

294
(952)
(658)

26.50%
(174)
(301)
(1,297)
-
1,318
450
4
-

$

The  Canadian  statutory  come  tax  rate  of  26.0 percent  is  comprised  of  federal  income  tax  at  approximately  15.0 percent  and  provincial  income  tax  at
approximately 11.0 percent.

The primary temporary differences which gave rise to future income taxes (recovery) at December 31, 2016, December 31, 2015:

Future tax assets:
SR&ED expenditures
Income tax loss carryforwards
Non-refundable investment tax credits
Share issue costs
Accrued expenses
Fixed and intangible assets
Harmonization credit

Less: valuation allowance
Net future tax assets

F-15

December 31,
2016

December 31,
2015

2,195
19,098
1,263
4
-
1,032
-
23,592
(23,592)

$

- $

2,195
18,509
1,263
10
-
1,032
-
23,010
(23,010)
-

There are no current income taxes owed, nor are any income taxes expected to be owed in the near term. At December 31, 2016 the Company has unclaimed
Scientific Research and Experimental Development ("SR&ED") expenditures, income tax loss carry-forwards and non-refundable investment tax credits. The
unclaimed amounts and their expiry dates are as listed below:

SR&ED expenditures (no expiry)
Income tax loss carryforwards (expiry date):
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
Investment tax credits (expiry date):
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030

Province/
State

-

-
-
-
1,455
4,768
12,945
10,866
10,550
3,915
3,243
3,675
1,754
1,781
1,684
2,150
1,013

Federal

$

8,283

$

26
233
133
1,536
4,795
20,562
8,340
10,840
8,502
2,608
3,378
3,491
1,788
1,812
1,803
2,222

10
8
96
55
548
399
178
199
86
90
50
-
-

F-16

I, Rostislav Raykov, certify that:

FENNEC PHARMACEUTICALS INC
CERTIFICATION

Exhibit 31.1

1.

I have reviewed this annual report on Form 10-K for the period ended December 31, 2016 of Fennec Pharmaceuticals Inc.;

2. Based  on my knowledge, this  report does  not  contain  any  untrue  statement  of  a material fact or  omit to state  a  material  fact  necessary to make  the
statements  made,  in  light  of  the  circumstances  under  which  such  statements  were  made,  not  misleading  with  respect  to  the  period  covered  by  this
report;

3. Based  on  my  knowledge,  the  financial  statements,  and  other  financial  information  included  in  this  report,  fairly  present  in  all  material  respects  the

financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The  registrant’s  other  certifying  officer(s)  and  I  are  responsible  for  establishing  and  maintaining  disclosure  controls  and  procedures  (as  defined  in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))
for the registrant and have:

(a) Designed  such  disclosure  controls  and  procedures,  or  caused  such  disclosure  controls  and  procedures  to  be  designed  under  our  supervision,  to
ensure  that  material  information  relating  to  the  registrant,  including  its  consolidated  subsidiaries,  is  made  known  to  us  by  others  within  those
entities, particularly during the period in which this report is being prepared;

(b) Designed  such  internal  control  over  financial  reporting,  or  caused  such  internal  control  over  financial  reporting  to  be  designed  under  our
supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting principles;

(c) Evaluated  the  effectiveness  of  the  registrant’s  disclosure  controls  and  procedures  and  presented  in  this  report  our  conclusions  about  the

effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed  in  this  report  any  change  in  the  registrant’s  internal control  over  financial  reporting  that  occurred  during  the  registrant’s  most  recent
fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially
affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the

registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably

likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control

over financial reporting.

Date:  March 29, 2017

By:

/s/ Rostislav Raykov
Rostislav Raykov
Chief Executive Officer

I, Robert Andrade, certify that:

FENNEC PHARMACEUTICALS INC.
CERTIFICATION

Exhibit 31.2

1.

I have reviewed this annual report on Form 10-K for the period ended December 31, 2016 of Fennec Pharmaceuticals Inc.;

2. Based  on my knowledge, this  report does  not  contain  any  untrue  statement  of  a material fact or  omit to state  a  material  fact  necessary to make  the
statements  made,  in  light  of  the  circumstances  under  which  such  statements  were  made,  not  misleading  with  respect  to  the  period  covered  by  this
report;

3. Based  on  my  knowledge,  the  financial  statements,  and  other  financial  information  included  in  this  report,  fairly  present  in  all  material  respects  the

financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The  registrant’s  other  certifying  officer(s)  and  I  are  responsible  for  establishing  and  maintaining  disclosure  controls  and  procedures  (as  defined  in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))
for the registrant and have:

(a) Designed  such  disclosure  controls  and  procedures,  or  caused  such  disclosure  controls  and  procedures  to  be  designed  under  our  supervision,  to
ensure  that  material  information  relating  to  the  registrant,  including  its  consolidated  subsidiaries,  is  made  known  to  us  by  others  within  those
entities, particularly during the period in which this report is being prepared;

(b) Designed  such  internal  control  over  financial  reporting,  or  caused  such  internal  control  over  financial  reporting  to  be  designed  under  our
supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting principles;

(c) Evaluated  the  effectiveness  of  the  registrant’s  disclosure  controls  and  procedures  and  presented  in  this  report  our  conclusions  about  the

effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed  in  this  report  any  change  in  the  registrant’s  internal control  over  financial  reporting  that  occurred  during  the  registrant’s  most  recent
fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially
affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the

registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably

likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control

over financial reporting.

Date:  March 29, 2017

By:

/s/ Robert Andrade
Robert Andrade
Chief Financial Officer

CERTIFICATION PURSUANT TO
18 U.S.C. §1350
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.1

In connection with the Annual Report of Fennec Pharmaceuticals Inc. (the “Company”) on Form 10-K for the period ended December 31, 2016 (the “Report”),
each  of the undersigned,  Rostislav Raykov, Chief  Executive Officer  of  the Company,  and  Robert  Andrade, Chief  Financial  Officer of  the  Company,  hereby
certifies pursuant to 18 U.S.C. §1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1.

2.

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

The  information  contained  in  the  Report  fairly  presents,  in  all  material  respects,  the  financial  condition  and  results  of  operations  of  the
Company.

Date:  March 29, 2017

Date:  March 29, 2017

By:

By:

/s/ Rostislav Raykov
Rostislav Raykov
Chief Executive Officer

/s/ Robert Andrade
Robert Andrade
Chief Financial Officer

Exhibit 99.1

FENNEC PROVIDES CORPORATE UPDATE AND ANNOUNCES FISCAL YEAR ENDED DECEMBER 31, 2016 FINANCIAL RESULTS

Research Triangle Park, NC, March 29, 2017 – Fennec Pharmaceuticals Inc. (TSX: FRX, OTCQB: FENCF), a specialty pharmaceutical company focused on
the development of Sodium Thiosulfate (STS) for the prevention of platinum-induced ototoxicity in pediatric patients, today reported its corporate update and
financial results for the year ended December 31, 2016.

"We are pleased with the progress made throughout 2016 including our $5.0 million equity financing and additional positive interim safety results from SIOPEL
6,"  said  Rosty  Raykov,  CEO  of  Fennec.  "We  remain  focused  on  putting  the  Company  in  a  position  for  potential  regulatory  filings  in  the  USA  and  EU,
contingent on the SIOPEL 6 study confirming that STS delivers a statistically significant reduction in hearing loss caused by Cisplatin chemotherapy in patients
with hepatoblastoma. Final results from SIOPEL 6 are expected in the fourth quarter of 2017.”

Highlights of Year 2016

(cid:120)

(cid:120)

(cid:120)

(cid:120)

(cid:120)

In  April  2016,  announced  $5.0  million  equity  financing  by  Essetifin  SpA,  positioning  the  Company  to  be  funded  through  SIOPEL  6  results  and
complete manufacturing scale up for regulatory submissions in the US & EU. 
In June 2016, SIOPEL 6 announced positive interim safety data results showing no difference in Event Free Survival and Overall Survival at 2 years
and encouraging audiometry results for the first 68 patients at American Society of Clinical Oncology (ASCO) 2016 Annual Meeting.
In August 2016, seasoned pharmaceutical executive Marco Brughera, Global Head of Leadiant BioSciences Ltd (formerly Sigma Tau Rare Disease),
joined the board.
In  October  2016,  SIOPEL  6  announced  updated  interim  results  from  SIOPEL  6  at  SIOP  2016 meeting,  showing  a  positive  extension  of  the  results
presented at ASCO 2016 including that the addition of STS to the treatment of standard risk hepatoblastoma has not adversely affected survival.
In December 2016, Lancet Oncology published the results of COGACCL0431. 

Key Milestones for 2017

(cid:120)
(cid:120)
(cid:120)

Results from SIOPEL 6 on hearing efficacy is expected to be announced in the fourth quarter of 2017. 
Prepare for NDA/MAA submissions and commercialization.
Regulatory Agency scientific advice meetings planned in US and Europe.

Financial Update 

The selected financial data presented below is derived from our audited condensed consolidated financial statements which were prepared in accordance with
U.S.  generally  accepted  accounting  principles.  The  complete  audited  consolidated  financial  statements  for  the  period  ended  December  31,  2016  and
management's discussion and analysis of financial condition and results of operations will be available via www.sec.gov and www.sedar.com. All values are
presented in thousands unless otherwise noted.

Audited Condensed Consolidated
Statement of Operations:
(U.S. Dollars in thousands except per share amounts)

Three Months Ended

Twelve Months Ended

December 31,
2016

December 31,
2015

December 31,
2016

December 31,
2015

$

-

$

-

$

-

$

-

174
972

(1,146)

1
-
-
2
3

71
480

(551)

11
-
-
-
11

472
2,399

(2,871)

48
40
(14)
8
82

$

$

$

(1,143) $

(540) $

(2,789) $

(0.08) $

(0.05) $

(0.22) $

(0.08) $

(0.05) $

(0.22) $

256
1,634

(1,890)

1,237
-
(9)
3
1,231

(659)

(0.06)

(0.06)

Revenue

Operating expenses:

Research and development
General and administrative

Loss from operations

Other (expense)/income

Unrealized gain/(loss) on derivatives
Sale of Eniluracil
Other loss
Net interest income

Total other (expense)/income, net

Net income/(loss)

Basic net income/(loss) per common share

Diluted net income/(loss) per common share

The  Company  reported  a  net  loss  from  operations  of  $1.1  million  (which  excludes  an  immaterial  non-cash  gain  on  derivatives)  for  the  three  months  ended
December 31, 2016, compared to a net loss from operations of $0.5 million (excluding the non-cash gain of $0.01 million) in 2015. Research and development
expenses  totaled  $0.2  million  for  the  three  months  ended  December  31,  2016,  as  compared  to  a  $0.07  million  in  the  same  period  in  2015  as  the  Company
increased  drug  manufacturing  expense.  General  and  administrative  expenses  increased  by  $0.5  million  in  the  three  months  ended  December  31,  2016,  as
compared to the same period in 2015. The increase relates to non-cash equity based compensation for directors and officers, the extension of expiration dates on
various prior option issuances to officers and directors and increased remuneration for officers and directors.

Total operating expenses were $2.9 million for the year ended December 31, 2016 and $1.9 million for the year ended December 31, 2015. The increase in net
loss  from  operations  excluding  the  non-cash  impact  of  derivatives  was  due  to  both  an  increase  in  research  and  development  expenses  and  general  and
administrative expenses. Research and development expenses were higher in fiscal 2016, as compared to fiscal 2015 primarily due to the preparation for the
manufacturing of registration batches upon release of the study results from SIOPEL 6 in late 2017.

The $0.80  million increase in general and  administrative expenses are attributed to a rise in compensation to officers, directors and key contract employees.
Most of this increase relates to non-cash equity based compensation that was granted and vested during the year. Of the $0.70 million issued in equity based
compensation, $0.35 million of that relates to expense recognized with extending the expiration dates of existing options issued to executives and directors. The
rest relates to increases in remuneration paid to officers and directors as the Company moved to brings its compensation for key individuals in line with industry
benchmarks.

Other income fell by $1.2 million as a result of the expiration of all remaining derivative warrants carried on the books. The company has a very small number
of derivative options outstanding. Future changes in the valuation associated with these options are not expected to have a significant impact on the Company’s
financial statements for the remaining life of these derivatives.

The Company completed the sale of certain intellectual property, data and other assets related to Eniluracil and Adh-1 for gross proceeds of $40. Interest income
increased slightly in fiscal 2016, as compared to 2015 due to a higher average cash balance for the comparable periods.

Fennec Pharmaceuticals Inc.
Balance Sheets
(U.S. Dollars in thousands)

Assets
Cash and cash equivalents
Other current assets
Total Assets

Liabilities and stockholders’ equity
Current liabilities
Derivative liabilities
Total stockholders’ equity
Total liabilities and stockholders’ equity

December 31, 2016

December 31, 2015

$

$

$

$

3,926
46
3,972

369
33
3,570
3,972

$

$

$

$

942
77
1,019

389
82
548
1,019

The  $3.0  million  increase  in  cash  and  cash  equivalents  between  December  31,  2016  and  December  31,  2015  is  due  to  the  $5.0  million  equity  financing
completed in May 2016, and the $0.1 million cash proceeds from the exercise of 67 warrants offset by clinical trial expenses related to our Phase III study of
STS, the increase in regulatory and manufacturing activities for STS and our general and administrative expenses.

The decrease in other current assets between December 31, 2015 and December 31, 2016 relates to a reduction in pre-paid Director’s and Officer’s Insurance
over  the  prior  year.  Current  liabilities  decreased  primarily  due  to  a  write-off  of  old  payables  which  had  become  statute  barred.  The  Company  wrote  off
approximately $0.08 million of payables which has become statute barred.

Working Capital
Selected Asset and Liability Data:
(U.S. Dollars in thousands)
Cash and cash equivalents
Other current assets
Current liabilities excluding derivative liability
Working capital

Selected Equity:
Common stock & APIC
Accumulated deficit
Stockholders’ equity

Fiscal Year Ended

December 31, 2016

December 31, 2015

$

$

$

$

$

$

3,926
46
(369)
3,603

116,649
(114,322)
3,570

942
77
(389)
630

110,838
(111,533)
548

Working capital increased between December 31, 2016 and December 31, 2015 by $2.9 million. The increase was a result of a private placement funding in
addition  to  various  warrant  and  option  exercises  in  2016.  These  cash  inflows  were  offset  by  cash  expenditures  related  to  our  clinical  trials,  the  commercial
development of STS and general and administrative expenses.

Forward looking statements

Except for historical information described in this press release, all other statements are forward-looking. Forward-looking statements are subject to certain risks
and uncertainties inherent in the Company’s business that could cause actual results to vary, including such risks that regulatory and guideline developments
may change, scientific data may not be sufficient to meet regulatory standards or receipt of required regulatory clearances or approvals, clinical results may not
be replicated in actual patient settings, protection offered by the Company’s patents and patent applications may be challenged, invalidated or circumvented by
its competitors, the available market for the Company’s products will not be as large as expected, the Company’s products will not be able to penetrate one or
more  targeted  markets,  revenues  will  not  be  sufficient  to  fund  further  development  and  clinical  studies,  the  Company  may  not  meet  its  future  capital
requirements in different countries and municipalities, and other risks detailed from time to time in the Company’s filings with the Securities and Exchange
Commission including its Annual Report on Form 10-K for the year ended December 31, 2016. Fennec Pharmaceuticals, Inc. disclaims any obligation to update
these forward-looking statements except as required by law.

For a more detailed discussion of related risk factors, please refer to our public filings available at www.sec.gov and www.sedar.com.

About Sodium Thiosulfate (STS)

Cisplatin and other platinum compounds are essential chemotherapeutic components for many pediatric malignancies.  Unfortunately, platinum-based therapies
cause ototoxicity in many patients, and are particularly harmful to the survivors of pediatric cancer.

In the U.S. and Europe there is estimated that over 10,000 children are diagnosed with local cancers that may receive platinum based chemotherapy.   Localized
cancers that receive platinum agents may have overall survival rates of greater than 80% further emphasizing the quality of life after treatment. The incidence of
hearing loss in these children depends upon the dose and duration of chemotherapy, and many of these children require lifelong hearing aids. There is currently
no established preventive agent for this hearing loss and only expensive, technically difficult and sub-optimal cochlear (inner ear) implants have been shown to
provide  some  benefit.  Infants  and  young  children  at  critical  stages  of  development  lack  speech  language  development  and  literacy,  and  older  children  and
adolescents lack social-emotional development and educational achievement.

STS has  been studied  by cooperative groups  in  two Phase 3  clinical studies of  survival and reduction  of ototoxicity,  The Clinical Oncology Group  Protocol
ACCL0431 and SIOPEL 6. Both studies are closed to recruitment. The COG ACCL0431 protocol enrolled one of five childhood cancers typically treated with
intensive cisplatin therapy for localized and disseminated disease, including newly diagnosed hepatoblastoma, germ cell tumor, osteosarcoma, neuroblastoma,
and medulloblastoma.  SIOPEL 6 enrolled only hepatoblastoma patients with localized tumors.

About Fennec Pharmaceuticals

Fennec Pharmaceuticals, Inc., is a specialty pharmaceutical company focused on the development of Sodium Thiosulfate (STS) for the prevention of platinum-
induced  ototoxicity  in  pediatric  patients.  STS  has  received  Orphan  Drug  Designation  in  the  US  in  this  setting.  For  more  information,  please  visit
www.fennecpharma.com.

For further information, please contact:

Rosty Raykov
Chief Executive Officer
Fennec Pharmaceuticals Inc.
T: (919) 636-5144