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FutureFuel Corp.

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FY2017 Annual Report · FutureFuel Corp.
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UNITED STATES 
SECURITIES AND EXCHANGE COMMISSION 
WASHINGTON, D.C. 20549 

FORM 40-F 

[   ]      REGISTRATION STATEMENT PURSUANT TO SECTION 12 OF THE SECURITIES EXCHANGE ACT OF 1934 

OR 

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

For the fiscal year ended December 31, 2017 

Commission File Number 000-55607

FIRST MINING GOLD CORP. 
(Exact name of registrant as specified in its charter) 

British Columbia, Canada 
(Province or other jurisdiction 
of incorporation or 
organization) 

1040 
(Primary Standard Industrial 
Classification Code Number) 

Not Applicable 
(I.R.S. Employer 
Identification Number) 

Suite 1800 – 925 West Georgia Street, 
Vancouver, British Columbia V6C 3L2, Canada 
(604) 688-3033 
(Address and telephone number of Registrant’s principal executive offices) 

National Registered Agents, Inc. 
1090 Vermont Avenue N.W., Suite 910
Washington D.C. 20005 
(202) 371-8090 
(Name, address (including zip code) and 
telephone number (including area code) of 
agent for service in the United States) 
---------------------

Securities to be registered pursuant to Section 12(b) of the Act: 

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Title of each class: 

None

Name of exchange on which registered: 

None

Securities registered pursuant to Section 12(g) of the Act: Common Shares, no par value

Securities for which there is a reporting obligation pursuant to Section 15(d) of the Act: None 

For annual reports, indicate by check mark the information filed with this Form. 

[☑] Annual information form 

[☑] Audited annual financial statements 

Indicate the number of outstanding shares of each of the issuer’s classes of capital or common stock as of the close of the period covered by the annual report. 552,547,616 

Indicate by check mark whether the Registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act 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      [ ] No 

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). 

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 12b-2 of the Exchange Act. 

[☑] Yes      [ ] No 

[ ] Yes      [☑] No 

If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transition period for
complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. 

[ ] Yes      [☑] No 

- 3 -

EXPLANATORY NOTE

First Mining Gold Corp. (the “Company” or the “Registrant”) is a Canadian issuer eligible, pursuant to Section 13 of the Securities Exchange Act, to file its annual report on Form 40-F pursuant to the
multi-jurisdictional disclosure system of the Exchange Act. The Company is a “foreign private issuer” as defined in Rule 3b-4 under the Exchange Act. Equity securities of the Company are accordingly
exempt from Sections 14(a), 14(b), 14(c), 14(f) and 16 of the Exchange Act pursuant to Rule 3a12-3. 

FORWARD-LOOKING STATEMENTS

This annual report on Form 40-F and the exhibits attached hereto contain “forward-looking statements” within the meaning of the United States Private Securities Litigation Reform Act of 1995 and
“forward-looking information” within the meaning of applicable Canadian securities legislation. Forward-looking statements, which are all statements other than statements of historical fact, include,
but are not limited to, statements with respect to the future price of commodities, the estimation of mineral reserves and mineral resources, the realization of mineral reserve estimates, the timing and
amount  of estimated future production, costs of production, reserve determination and reserve conversion rates. Generally, these forward-looking statements can be identified by  the use of forward-
looking terminology such as “plans”, “expects” or “does not expect”, “is expected”, “budget”, “scheduled”, “estimates”, “forecasts”, “intends”, “anticipates” or “does not anticipate”, or “believes”, or
variations of such words and phrases or statements that certain actions, events or results “may”, “could”, “would”, “might” or “will be taken”, “occur” or “be achieved”. Forward-looking statements are
subject to known and unknown risks, uncertainties and other factors that may cause the actual results, level of activity, performance or achievements of the Company to be materially different from those
expressed or implied by such forward-looking statements, including but not limited to: fluctuations in the price of commodities; risks related to mining and exploration operations including risks related
to fluctuations in the price of the primary commodities mined at such operations, actual results of mining and exploration activities, economic and political risks of the jurisdictions in which the mining
and exploration operations are located, changes in project parameters as plans continue to be refined; and differences in the interpretation or application of tax laws and regulations; as well as those
factors discussed in the section entitled “Risks that can affect our business” in the Company’s annual information form (the “AIF”) for the financial year ended December 31, 2017. Forward-looking
statements are based on assumptions management believes to be reasonable, including but not limited to: no material adverse change in the market price of commodities, that the mining and exploration
operations will operate and the mining projects will be completed in accordance with their public statements and achieve their stated production outcomes, and such other assumptions and factors as set
out herein. Although the Company has attempted to identify important factors that could cause actual results to differ materially from those contained in forward-looking statements, there may be other
factors that cause results not to be as anticipated, estimated or intended. There can be no assurance that forward-looking statements will prove to be accurate. Accordingly, readers should not place undue
reliance on forward-looking statements. The forward-looking statements and forward-looking information contained or incorporated by reference in this annual report on Form 40-F are included for the
purpose  of  providing  investors  with  information  to  assist  them  in  understanding  the  Company’s  expected  financial  and  operational  performance  and  may  not  be  appropriate  for  other  purposes.  The
Company does not undertake to update any forward-looking statements that are included or incorporated by reference herein, except in accordance with applicable securities laws. 

- 4 -

NOTE TO UNITED STATES READERS – DIFFERENCES 
IN UNITED STATES AND CANADIAN REPORTING PRACTICES

The Company is permitted, under a multi-jurisdictional disclosure system adopted by the United States, to prepare this annual report on Form 40-F in accordance with Canadian disclosure requirements,
which  are  different  from  those  of  the  United  States.  The  Company  prepares  its  financial  statements  (the  “Audited  Financial  Statements”)  in  accordance  with  International  Financial  Reporting
Standards as issued by the International Accounting Standards Board. 

The AIF filed as Exhibit 99.1 to this annual report on Form 40-F has been prepared in accordance with the requirements of the securities laws in effect in Canada, which differ from the requirements of
United  States  securities  laws.  The  terms  “mineral  reserve”,  “proven  mineral  reserve” and  “probable  mineral  reserve” are  Canadian  mining  terms  as  defined  in  accordance  with  Canadian  National
Instrument 43-101 – Standards of Disclosure for Mineral Projects (“NI 43-101”) and the Canadian Institute of Mining, Metallurgy and Petroleum (“CIM”) Definition Standards on Mineral Resources
and Mineral Reserves, adopted by the CIM Council, as amended. These definitions differ from the definitions in the United States Securities and Exchange Commission (the “SEC”) Industry Guide 7
(“SEC Industry Guide 7”) under the United States Securities Act of 1933, as amended. Under SEC Industry Guide 7 standards, a “final” or “bankable” feasibility study is required to report reserves,
the three-year historical average price is used in any reserve or cash flow analysis to designate reserves and the primary environmental analysis or report must be filed with the appropriate governmental
authority. 

In addition, the terms “mineral resource”, “measured mineral resource”, “indicated mineral resource” and “inferred mineral resource” are defined in and required to be disclosed by NI 43-101;
however, these terms are not defined terms under SEC Industry Guide 7 and are normally not permitted to be used in reports and registration statements filed with the SEC. Investors are cautioned not to
assume that any part or all of mineral deposits in these categories will ever be converted into reserves. “Inferred mineral resources” have a great amount of uncertainty as to their existence and as to their
economic and legal feasibility. It cannot be assumed that all or any part of an inferred mineral resource will ever be upgraded to a higher category. Under Canadian rules, estimates of inferred mineral
resources  may  not  form  the  basis  of  feasibility  or  pre-feasibility  studies,  except  in  rare  cases.  Investors  are  cautioned  not  to  assume  that  all  or  any  part  of  an  inferred  mineral  resource  exists  or  is
economically  or  legally  mineable.  Disclosure  of  “contained  ounces” in  a  resource  is  permitted  disclosure  under  Canadian  regulations;  however,  the  SEC  normally  only  permits  issuers  to  report
mineralization that does not constitute “reserves” by SEC standards as in place tonnage and grade without reference to unit measures. 

Accordingly,  information  contained  in  this  annual  report  on  Form  40-F  and  the  documents  incorporated  by  reference  herein  containing  descriptions  of  the  Company’s  mineral  deposits  may  not  be
comparable  to  similar  information  made  public  by  U.S.  companies  subject  to  the  reporting  and  disclosure  requirements  under  the  United  States  federal  securities  laws  and  the  rules  and  regulations
thereunder. 

- 5 -

CURRENCY

Unless otherwise indicated, all dollar amounts in this annual report on Form 40-F are in Canadian dollars. The functional currency of the Company, the parent entity, is the Canadian dollar and for the
Mexican and US subsidiaries, the functional currency is the United States dollar. The financial statement presentation currency is the Canadian dollar. The expenditures of our operations where incurred
in currencies other than Canadian dollars are translated at the exchange rates in effect at the date of the underlying transactions. Differences arising from these foreign currency transactions are recorded
in the consolidated statement of net loss. 

The AIF is filed as Exhibit 99.1 to, and incorporated by reference in, this annual report on Form 40-F. 

ANNUAL INFORMATION FORM

AUDITED ANNUAL FINANCIAL STATEMENTS

The Audited Financial Statements for the year ended December 31, 2017, including the report of the independent registered public accounting firm with respect thereto, is filed as Exhibit 99.2 to, and
incorporated by reference in, this annual report on Form 40-F. 

MANAGEMENT’S DISCUSSION AND ANALYSIS

The Company’s management’s discussion and analysis of results of operations and financial condition for the year ended December 31, 2017 is filed as Exhibit 99.3 to, and incorporated by reference in,
this annual report on Form 40-F. 

See Exhibits 99.4, 99.5, 99.6 and 99.7, which are included as Exhibits to this annual report on Form 40-F. 

CERTIFICATIONS

DISCLOSURE CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures 

At the end of the period covered by this annual report on Form 40-F, an evaluation was carried out under the supervision of, and with the participation of, the Company’s management, including the
Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”), of the effectiveness of the Company’s disclosure controls and procedures (as defined in Rule 13a –15(e) and Rule 15d – 15(e)
under the Exchange Act). Based upon the results of that evaluation, the CEO and the CFO have concluded that as of the end of the period covered by this annual report on Form 40-F, the Company’s
disclosure controls and procedures were effective. Disclosure controls and procedures include controls and other procedures that are designed to ensure that (i) information required to be disclosed by the
Company in reports that it files or submits to the SEC under the Exchange Act is recorded, processed, summarized and reported within the appropriate time periods specified in applicable rules and
forms and (ii) information required to be disclosed by the Company in reports filed under the Exchange Act is accumulated and communicated to the Company’s management, including the CEO and
CFO, as appropriate, to allow for accurate and timely decisions regarding required disclosure. 

Management’s Report on Internal Control over Financial Reporting 

- 6 -

The Company’s management, with the participation of the CEO and CFO, is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rules 13a-15(f)
and 15d-15(f) under the Exchange Act. The Company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and
the preparation and fair presentation of financial statements for external purposes in accordance with International Financial Reporting Standards as issued by the International Accounting Standards
Board. The Company’s internal control over financial reporting includes policies and procedures that: 

• 
• 
• 
• 

maintain records that accurately and fairly reflect, in reasonable detail, the transactions and dispositions of assets of the Company; 
provide reasonable assurance that transactions are recorded as necessary for preparation of financial statements in accordance with IFRS; 
provide reasonable assurance that the Company’s receipts and expenditures are made only in accordance with authorizations of management and the Company’s Directors; and 
provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the Company’s assets that could have a material effect on
the Company’s consolidated financial statements. 

Because of its inherent limitations, the Company’s internal control over financial reporting may not prevent or detect misstatements. Additionally, 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. 

Management assessed the effectiveness of the Company’s internal control over financial reporting as of December 31, 2017, based on the criteria set forth in Internal Control –Integrated Framework
(2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. This evaluation included review of the documentation of controls, evaluation of the design effectiveness of
controls, testing of the operating effectiveness of controls and a conclusion on this evaluation. Based on this evaluation, management has concluded that the Company’s internal control over financial
reporting was effective and no material weakness was identified as of December 31, 2017. 

Attestation Report of the Registered Public Accounting Firm

- 7 -

Pursuant to section 404(b) of the Sarbanes-Oxley Act of 2002, as amended by section 103 of the Jumpstart Our Business Startups Act, the Company is not required to include an auditor attestation report
in this annual report on Form 40-F. 

Changes in Internal Control over Financial Reporting 

During  the  period covered by this annual report on Form  40-F,  no change occurred  in  the Company’s  internal control over financial  reporting that  has  materially affected, or is reasonably likely to
materially affect, the Company’s internal control over financial reporting. 

Limitations of Controls and Procedures

The Company’s management, including the CEO and CFO, does not expect that its disclosure controls and procedures or internal controls and procedures will prevent all error and all fraud. A control
system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must
reflect  the  fact  that  there  are  resource  constraints,  and  the  benefits  of  controls  must  be  considered  relative  to  their  costs.  Because  of  the  inherent  limitations  in  all  control  systems,  no  evaluation  of
controls can provide absolute assurance that all control issues and instances of fraud, if any, within the Company have been detected. These inherent limitations include the realities that judgments in
decision-making can be faulty, and that breakdowns can occur because of simple error or mistake. Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two
or more people, or by management override of the control. The design of any system of controls also is based in part upon certain assumptions about the likelihood of future events, and there can be no
assurance that any design will succeed in achieving its stated goals under all potential future conditions; over time, control may become inadequate because of changes in conditions, or the degree of
compliance with the policies or procedures may deteriorate. Because of the inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur and not be detected. 

Audit Committee

AUDIT COMMITTEE

The Company’s board of directors has a separately designated standing audit committee established in accordance with section 3(a)(58)(A) of the Exchange Act. The members of the Company’s audit
committee  are  identified  on  pages  148  to  149  of  the  AIF,  filed  as  Exhibit  99.1  and  incorporated  by  reference  herein.  In  the  opinion  of  the  Company’s  board  of  directors,  all  members  of  the  audit
committee are independent (as determined under Rule 10A-3 of the Exchange Act and the rules of the New York Stock Exchange) and are financially literate. 

Audit Committee Financial Expert

- 8 -

The Company’s board of directors has determined that Raymond Polman is the audit committee financial expert, in that he has an understanding of generally accepted accounting principles and financial
statements and is able to assess the general application of accounting principles, including, in connection with the accounting for estimates, accruals and reserves. The financial expert has experience
preparing, auditing, analyzing or evaluating financial statements that entail accounting issues of equal breadth and complexity to the Company’s financial statements (or actively supervising another
person who did so). The financial expert also has an understanding of internal controls and procedures for financial reporting and an understanding of audit committee functions. 

CODE OF ETHICS

The  Company  has  adopted  a  written  Code  of  Business  Conduct  and  Ethics.  A  copy  of  this  code  is  available  on  the  Company’s  website  at  http://www.firstmininggold.com or  to  any  person  without
charge, by written request addressed to: First Mining Gold Corp., Attention: Corporate Secretary, Suite 1800 – 925 West Georgia Street, Vancouver, British Columbia V6C 3L2, Canada 1.844.306.8827,
or by email (info@firstmininggold.com). 

PRINCIPAL ACCOUNTANT FEES AND SERVICES

PricewaterhouseCoopers  LLP  served  as  the  Registrant's  principal  accountant  (the  “Principal  Accountant”)  for  the  year  ended  December  31,  2017,  prior  to  which BDO  Canada  LLP  served  in  this
capacity. 

Audit Fees

The aggregate fees billed and expected to be billed by the Principal Accountant for the fiscal years ended December 31, 2017 and 2016, for professional services rendered by the Principal Accountant for
the audit of the Company’s annual financial statements or services that are normally provided by the Principal Accountant in connection with statutory and regulatory filings or engagements for such
fiscal years were $195,775 and $131,750, respectively. 

Audit-Related Fees

There were no audit-related fees billed by the Principal Accountant for the fiscal years ended December 31, 2017 and 2016. 

Tax Fees

The aggregate fees billed by the Principal Accountant for the fiscal years ended December 31, 2017 and 2016, for professional services rendered by the Principal Accountant for tax compliance, tax
advice, tax planning and other services were $8,936 and $34,714 respectively. The Tax Fees predominantly relate to tax compliance services in Mexico and the US. 

All Other Fees 

There were no additional fees billed by the Principal Accountant for the fiscal years ended December 31, 2017 and 2016. 

Audit Committee Pre-Approval Policies and Procedures 

- 9 -

Since the enactment of the Sarbanes-Oxley Act of 2002 on July 30, 2002, all audit and non-audit services performed by the Registrant’s outside auditors are pre-approved by the audit committee of the
Registrant. 

See Exhibit 99.26 for the Company’s Audit Committee Charter, incorporated by reference in this annual report on Form 40-F.

OFF-BALANCE SHEET ARRANGEMENTS

AUDIT COMMITTEE PRE-APPROVAL POLICIES AND PROCEDURES

The Company does not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on its financial condition, changes in financial condition, revenues or
expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors, or relationships with unconsolidated special purpose entities. 

The information provided under the heading “Management’s Discussion and Analysis –Financial Instruments – Liquidity Risk” contained in Exhibit 99.3 as filed with this annual report on Form 40-F
contains the Company’s disclosure of contractual obligations and is incorporated by reference herein. 

TABULAR DISCLOSURE OF CONTRACTUAL OBLIGATIONS

UNDERTAKINGS

The Company undertakes to make available, in person or by telephone, representatives to respond to inquiries made by the SEC staff, and to furnish promptly, when requested to do so by the SEC staff,
information relating to: the securities registered pursuant to Form 40-F; the securities in relation to which the obligation to file an annual report on Form 40-F arises; or transactions in said securities. 

The Company filed an Appointment of Agent for Service of Process and Undertaking on Form F-X with respect to the class of securities in relation to which the obligation to file this annual report on
Form 40-F arises. 

CONSENT TO SERVICE OF PROCESS

Exhibit

Description

99.1 

Annual Information Form of the Company for the year ended December 31, 2017 

- 10 -

EXHIBIT INDEX

99.2

99.3

99.4 

99.5 

99.6 

99.7 

99.8 

99.9

Audited consolidated financial statements and related audit reports of the Company, for the year ended December 31, 2017 are exhibits to and form a part of this annual report 

Management’s Discussion and Analysis for the year ended December 31, 2017 

CEO Certification pursuant to Rule 13a-14(a) or 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 

CFO Certification pursuant to Rule 13a-14(a) or 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 

CEO Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 

CFO Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 

Consent of Dr. Gilles Arseneau, Ph.D., P.Geo., of SRK Consulting (Canada) Inc.

Consent of Dr. Adrian Dance, Ph.D., P.Eng., of SRK Consulting (Canada) Inc. 

99.10 

Consent of Victor Munoz, P.Eng., M.Eng., of SRK Consulting (Canada) Inc. 

99.11

Consent of Grant Carlson, P.Eng., of SRK Consulting (Canada) Inc. 

99.12 

Consent of Neil Winkelmann, FAusIMM, of SRK Consulting (Canada) Inc. 

99.13 

Consent of Bruce Andrew Murphy, P.Eng., of SRK Consulting (Canada) Inc. 

99.14 

Consent of Michael Royle, M.App.Sci., P.Geo., of SRK Consulting (Canada) Inc. 

99.15

Consent of Dr. Ewoud Maritz Rykaart, Ph.D., P.Eng., of SRK Consulting (Canada) Inc. 

- 11 -

99.16 

Consent of Mark Liskowich, P.Geo., of SRK Consulting (Canada) Inc.

99.17

Consent of Todd McCracken, P.Geo., of WSP Canada Inc.

99.18 

Consent of Mark Drabble, B.App.Sci (Geology), MAIG, MAusIMM, of Optiro Pty Limited

99.19 

Consent of Kahan Cervoj, B.App.Sci (Geology), MAIG, MAusIMM, of Optiro Pty Limited

99.20 

Consent of B. Terrence Hennessey, P.Geo., of Micon International Limited

99.21 

Consent of Alan J. San Martin, MAusIMM(CP), of Micon International Limited

99.22 

Consent of Sam J. Shoemaker, Jr., B.Sc., Reg’d Mem SME, of Micon International Limited

99.23 

Consent of Michael P. Cullen, M.Sc., P.Geo., of Mercator Geological Services Limited

99.24

Consent of PricewaterhouseCoopers LLP, Independent Registered Public Accounting Firm

99.25 

Consent of BDO Canada LLP, Independent Registered Public Accounting Firm

99.26

Audit Committee Charter of the Company

Pursuant to the requirements of the Exchange Act, the Registrant certifies that it meets all of the requirements for filing on Form 40-F and has duly caused this annual report to be signed on its behalf by
the undersigned, thereto duly authorized.

Date: March 22, 2018 

- 12 -

SIGNATURES

FIRST MINING GOLD CORP.

By: 

/s/ Jeff Swinoga
Jeff Swinoga 
President and Chief Executive Officer 

CONTENTS

Important information about this document

Reporting currency and financial information 
Caution about forward-looking information 
Examples of forward-looking information in this AIF 
Material risks 
Material assumptions 
National Instrument 43-101 definitions 
Glossary of units 
Glossary of elements 
Cautionary note to US investors 

About First Mining

Vision and strategy 
General overview of our business 
Reorganizations 
Major developments 
Recent developments 
Recent developments (continued)
Significant acquisitions 
How First Mining was formed 
Corporate organization chart 
Our projects 

Material Properties

Springpole

Technical report 
Project description, location and access 
History 
Geological setting, mineralization and deposit types 
Exploration 
Drilling 
Sampling, analysis and data verification 
Mineral processing and metallurgical testing 
Mineral resource estimates 
Mining Operations 
Processing and Recovery Operations 
Infrastructure, Permitting and Compliance Activities 
Capital and Operating Costs 
Exploration, Development and Production 

Goldlund

Technical report 
Project description, location and access 
History 
Geological setting, mineralization and deposit types 
Exploration 
Drilling 
Sampling, analysis and data verification 
Mineral processing and metallurgical testing 
Mineral resource estimates 
Recent activities 

Cameron

Technical report 
Project description, location and access 
History 
Geological setting, mineralization and deposit type 
Exploration 
Drilling 
Sampling, analysis and data verification 
Mineral processing and metallurgical testing 
Mineral resource estimates 

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CONTENTS (continued)

Pickle Crow

Technical report 
Project description, location and access 
History 
Geological setting, mineralization and deposit types 
Exploration 
Drilling 
Sampling, analysis and data verification 
Mineral processing and metallurgical testing 
Mineral resource estimates 
Recent activities 

Hope Brook

Technical report 
Property description, location and access 
History 
Geological setting, mineralization and deposit types 
Exploration 
Drilling 
Sampling, analyses and data verification 
Mineral processing and metallurgical testing 
Mineral resource estimates 

Non-material properties

Risks that can affect our business

Types of risk 
Exploration, development, production and operational risks 
Financial risks 
Political risks 
Regulatory risks 
Environmental risks 
Industry risks 
Other risks 

Investor information

Share capital 
Common shares 
Preferred shares 
Security-based compensation and convertible securities 
Material contracts 
Market for our securities 
Trading activity 
Our team 
Audit Committee information 
Interests of experts 
Legal counsel 
Additional information 

Appendix A – Audit Committee Charter 

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Important information about this document 

This  annual  information  form  (“AIF”)  provides  important  information  about  the  Company.  It  describes,  among  other  things,  our  history,  our 
markets,  our  exploration  and  development  projects,  our  mineral  resources,  sustainability,  our  regulatory  environment,  the  risks  we  face  in  our 
business and the market for our shares. 

Throughout  this  document,  the  terms  we,  us,  our,
the Company and First Mining mean First Mining
Gold Corp. and its subsidiaries, in the context.. 

Information on our website is not part of this AIF, nor is it incorporated by reference herein. Our filings on SEDAR are also not part of this AIF, nor are they incorporated by reference herein. 

Reporting currency and financial information 

The reporting currency of the Company is Canadian dollars. Unless we have specified otherwise, all dollar amounts (“$”) referred to in this AIF are in Canadian dollars. Any references to “US$” mean
United States (US) dollars. 

All financial information presented in this AIF has been prepared in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board. 

Caution about forward-looking information

This  AIF  includes  statements  and  information  about  our  expectations  for  the  future.  When  we  discuss  our  strategy,  business  prospects  and  opportunities,  plans  and  future  financial  and  operating
performance, or other things that have not yet taken place, we are making statements considered to be forward-looking information or forward-looking statements under applicable securities laws. We
refer to them in this AIF as forward-looking information. 

Key things to understand about the forward-looking information in this AIF: 

•

•

•

It  typically  includes  words  and  phrases  about  the  future,  such  as  expect,  believe,  estimate,  anticipate,  plan,  intend,  predict,  goal,  target,  forecast,  project,  scheduled,  potential,
strategy and proposed (see examples listed below). 

It is based on a number of material assumptions, including those we have listed below, which may prove to be incorrect. 

Actual results and events may be significantly different from what we currently expect, because of the risks associated with our business. We list a number of these material risks on
the next page. We recommend you also review other parts of this AIF, including the section “Risks that can affect our business” starting on page 119, which discuss other material
risks that could cause our actual results to differ from current expectations. 

Forward-looking information is designed to help you understand management’s current views of our near and longer term prospects. It may not be appropriate for other purposes. We will not update or
revise this forward-looking information unless we are required to do so by applicable securities laws. 

Examples of forward-looking information in this AIF 

•

•

statements regarding future acquisitions of mineral properties 

our plan to retain a residual interest in any of our projects in the form of royalties, metal streams, minority interests or equity positions 

Page 4

•

•

•

•

•

•

•

•

•

•

•

•

•

•

statements relating to our vision and strategy 

our intention to eventually pay a dividend to our shareholders 

our intention to de-risk our material assets through exploration, drilling, calculating resource estimates, conducting economic studies and other activities; 

our intention to utilize our management team’s expertise to successfully permit and construct producing mines at our material assets 

statements relating to the criteria we will use when assessing potential acquisitions 

our belief that we will continue to be able to locate and retain professionals with the necessary specialized skills and knowledge 

statements regarding shifts in gold demand, increases in the number of urban consumers in China and India and increases in disposable income 

our intention to continue to make expenditures to ensure compliance with applicable laws and regulations 

our intentions and expectations regarding exploration at any of our mineral properties 

forecasts relating to mining, development and other activities at our operations 

forecasts relating to market developments and trends in global supply and demand for gold 

future royalty and tax payments and rates 

future work on our non-material properties 

our mineral reserve and mineral resource estimates 

Material risks 

•

•

•

•

•

•

•

•

•

•

•

exploration, development and production risks 

global financial conditions 

commodity price fluctuations 

availability of capital and financing on acceptable terms 

our  mineral  reserve  and  resource  estimates  may  not  be  reliable,  or  we  may  encounter
unexpected or challenging geological, hydrological or mining conditions 

our exploration plans may be delayed or may not succeed 

we may not be able to obtain or maintain necessary permits or approvals from government
authorities

we may be adversely affected by changes in foreign currency exchange rates, interest rates
or tax rates 

our estimates of production, purchases, costs, decommissioning or reclamation expenses,
or our tax expense estimates, may prove to be inaccurate

natural phenomena, including inclement weather, fire, flood and earthquakes

our operations may be disrupted due to problems with our own or our customers' facilities,
the  unavailability  of  reagents  or  equipment,  equipment  failure,  lack  of  tailings  capacity,
labour shortages, ground movements, transportation disruptions or accidents

•

•

•

•

•

•

•

•

•

we  may  be  affected  by  environmental,  safety  and  regulatory  risks,  including  increased
regulatory burdens or delays 

there may be defects in, or challenges to, title to our properties

we  may  be  unable  to  enforce  our  legal  rights  under  our  existing  agreements,  permits  or
licences, or may be subject to litigation or arbitration that has an adverse outcome 

accidents or equipment breakdowns may occur 

cyclical nature of the mining industry

there may be changes to government regulations or policies, including tax and trade laws
and policies or other exploration and development risk

uncertainties  and  costs  related  to  determining  whether  mineral  resources  or  mineral
reserves exist on a property 

future sales by existing shareholders could reduce the market price of our shares 

a  substantial  number  of  our  shares  are  held  by  an  exchange  traded  fund  which  is  in  a
position  to  exercise  influence  over  matters  requiring  shareholder  approval,  among  other
things 

Page 5

Material assumptions 

•

•

•

•

•

•

•

•

•

the  assumptions  regarding  market  conditions  upon  which  we  have  based  our  capital
expenditure expectations 

the availability of additional capital and financing on acceptable terms, or at all 

our mineral reserve and resource estimates and the assumptions upon which they are based
are reliable 

the success of our exploration plans 

our  expectations  regarding  spot  prices  and  realized  prices  for  gold  and  other  precious
metals 

market  developments  and  trends  in  global  supply  and  demand  for  gold  meeting
expectations 

our  expectations  regarding  tax  rates  and  payments,  foreign  currency  exchange  rates  and
interest rates 

•

•

•

•

•

our reclamation expenses 

the geological conditions at our properties 

our  ability to comply  with current and future environmental, safety and other regulatory
requirements,  and  to  obtain  and  maintain  required  regulatory  approvals  without  undue
delay 

our operations are not significantly disrupted as a result of natural disasters, governmental
or  political  actions,  litigation  or  arbitration  proceedings,  the  unavailability  of  reagents,
equipment, operating parts and supplies critical to our activities, equipment failure, labour
shortages, ground movements, transportation disruptions or accidents or other exploration
and development risks 

our ability to support stakeholders necessary to develop our mineral projects 

the accuracy of geological, mining and metallurgical estimates 

maintaining good relationships with the communities in which we operate 

Page 6

National Instrument 43-101 definitions 

Canadian reporting requirements for disclosure of mineral properties are governed by National Instrument 43-101 Standards of Disclosure for Mineral Projects (“NI 43-101”). The definitions in NI 43-
101 are adopted from those given by the Canadian Institute of Mining Metallurgy and Petroleum (“CIM”). 

Mineral Resource

Measured Mineral Resource

Indicated Mineral Resource

The  term  “mineral  resource” refers  to  a  concentration  or  occurrence  of  diamonds,  natural,  solid,  inorganic  or  fossilized  organic  material
including base and precious metals, coal and industrial minerals in or on the Earth’s crust in such form and quantity and of such a grade or
quality that it has reasonable prospects for economic extraction. The location, quantity, grade, geological characteristics and continuity of a
mineral resource are known, estimated or interpreted from specific geological evidence and knowledge. 

The  term  “measured  mineral  resource” refers  to  that  part  of  a  mineral  resource  for  which  quantity,  grade  or  quality,  densities,  shape  and
physical characteristics are so well established that they can be estimated with confidence sufficient to allow the appropriate application of
technical and economic parameters, to support production planning and evaluation of the economic viability of the deposit. The estimate is
based on detailed and reliable exploration, sampling and testing information gathered through appropriate techniques from locations such as
outcrops, trenches, pits, workings and drill holes that are spaced closely enough to confirm both geological and grade continuity. 

The  term  “indicated  mineral  resource” refers  to  that  part  of  a  mineral  resource  for  which  quantity,  grade  or  quality,  densities,  shape  and
physical characteristics can be estimated with a level of confidence sufficient to allow the appropriate application of technical and economic
parameters, to support mine planning and evaluation of the economic viability of the deposit. The estimate is based on detailed and reliable
exploration  and testing  information  gathered  through  appropriate  techniques from  locations  such as  outcrops,  trenches, pits,  workings  and
drill holes that are spaced closely enough for geological and grade continuity to be reasonably assumed. 

Page 7

Inferred Mineral Resource

Qualified Person

The term “inferred mineral resource” refers to that part of a mineral resource for which quantity and grade or quality can be estimated on the 
basis of geological evidence and limited sampling and reasonably assumed, but not verified, geological and grade continuity. The estimate is 
based on limited information and sampling gathered through appropriate techniques from locations such as outcrops, trenches, pits, workings 
and drill holes.

The  term  “qualified  person” refers  to  an  individual  who  is  an  engineer  or  geoscientist  with  at  least  five  years  of  experience  in  mineral
exploration, mine development, production activities and project assessment, or any combination thereof, including experience  relevant to
the subject matter of the project or report and is a member in good standing of a self-regulating organization. 

Page 8

Glossary of units

Unit
centimetre(s) 
cubic metre(s) 
day 
degree(s) 
foot/feet (as context requires) 
gram(s) 
grams per tonne 
hectare(s) 
kilogram(s) 
kilometre(s) 
metre(s) 
micrometre(s) 
million ounces 
million tonnes 
ounce(s) 
ounce(s) per tonne 
parts per million 
square kilometre(s) 
square metre(s) 
tonne(s) 
tonnes per cubic metre 

Glossary of elements

Element
copper 
gold 
silver 

Abbreviation
cm 
m3
d 
° 
ft. 
g 
g/t 
ha 
kg 
km 
m 
µm 
Moz. 
Mt 
oz. 
oz./t 
ppm 
km2
m2
t 
t/m3

Abbreviation
Cu 
Au 
Ag 

Page 9

Cautionary note to US investors 

Technical  disclosure contained  or incorporated by  reference  in  this AIF has not been prepared in accordance with the requirements of United States securities laws and uses terms that comply with
reporting standards in Canada with certain estimates prepared in accordance with NI 43-101. 

NI 43-101 is a rule developed by the Canadian Securities Administrators that establishes standards for all public disclosure an issuer makes of scientific and technical information concerning mineral
projects. Unless otherwise indicated, all mineral reserve and mineral resource estimates contained in this AIF have been prepared in accordance with NI 43-101 and the CIM Classification System. 

Canadian standards, including NI 43-101, differ significantly from the requirements of the United States Securities and Exchange Commission (“SEC”), and mineral reserve and resource information
contained or incorporated by reference in this AIF may not be comparable to similar information disclosed by US companies. In particular, and without limiting the generality of the foregoing, the term
“resource” does not equate to the term “reserves”. 

Under US standards, mineralization may not be classified as a “reserve” unless the determination has been made that the mineralization could be economically and legally produced or extracted at the
time the reserve determination is made and volumes that are not “reserves” should not be disclosed. Among other things, all necessary permits would be required to be in hand or issuance imminent in
order  to  classify  mineralized  material  as reserves  under  SEC  standards.  Accordingly,  mineral  reserve  estimates  included  in  this  AIF  may  not  qualify  as  “reserves” under  SEC  standards.  The  SEC’s
disclosure standards normally do not permit the inclusion of information concerning “measured mineral resources”, “indicated mineral resources” or “inferred mineral resources” or other descriptions of
the amount of mineralization in mineral deposits that do not constitute “reserves” by US standards in documents filed with the SEC. 

Our US investors should also understand that “inferred mineral resources” have a great amount of uncertainty as to their existence and great uncertainty as to their economic and legal feasibility. It
cannot be assumed that all or any part of an “inferred mineral resource” will ever be upgraded to a higher category. Under Canadian rules, estimated “inferred mineral resources” may not form the basis
of feasibility or pre-feasibility studies except in rare cases.  Investors are cautioned  not to  assume that all or any  part of an  “inferred mineral  resource” exists or is economically or legally mineable.
Disclosure  of  “contained  ounces” in  a  resource  is  permitted  disclosure  under  Canadian  regulations;  however,  the  SEC normally  only  permits  issuers  to  report  mineralization  that  does  not  constitute
“reserves” by SEC standards as in-place tonnage and grade without reference to unit measures. In addition, the definitions of “proven mineral reserves” and “probable mineral reserves” under reporting
standards in Canada differ in certain respects from the standards of the SEC. Accordingly, information concerning mineral deposits set forth or incorporated by reference herein may not be comparable
with information made public by companies that report in accordance with US standards. 

Page 10

About First Mining 

First Mining is an emerging mineral development company with a diversified portfolio of gold projects in North America that was founded in 2015 by our Chairman, Mr. Keith Neumeyer. 

Since initially listing on the TSX Venture Exchange (“TSX-V”) in April 2015, First Mining completed eight transactions, and as a result we have assembled a large resource base of approximately seven
(7) million ounces of gold in the Measured and Indicated Mineral Resource categories and approximately five (5) million ounces of gold in the Inferred Mineral Resource category in mining friendly
jurisdictions in eastern Canada. 

We are publicly listed on the Toronto Stock Exchange (“TSX”) under the trading symbol “FF”, on the Frankfurt Stock Exchange 
under the symbol “FMG”, and in the US on the OTC-QX under the trading symbol “FFMGF”. Our management team has 
decades of experience in evaluating, exploring and developing mineral assets. 

First Mining Gold Corp.
(TSX: FF; OTC–QX: FFMG; Frankfurt: FMG) 

Head Office:

Registered & Records Office:

First Mining Gold Corp. 

Suite 1800, Cathedral Place 
925 West Georgia Street 
Vancouver, BC V6C 3L2 
Canada 
Telephone: 604.639.8848 

McCullough O’Connor Irwin 
LLP 
Suite 2600, Oceanic Plaza 
1066 West Hastings Street 
Vancouver, BC V6E3X1 
Canada 

Vision and strategy 

We hold a portfolio of 25 mineral assets in Canada, Mexico and the United States, with a focus on gold. Our vision is to advance our material assets towards production, and to become a mid-tier gold
producer. To achieve this goal, our strategy is to: 

•

•

•

de-risk our material assets through exploration, drilling, calculating resource estimates, conducting economic studies and other activities; 

utilize our management team’s expertise to successfully permit and construct producing mines at our material assets; and 

ultimately pay a dividend to our shareholders. 

We may acquire additional mineral assets in the future. We consider the following criteria when assessing potential acquisition targets: 

•

•

•

•

•

Quality of asset – we consider factors such as economics, grade, size and exploration potential, metallurgy and mineability (eg. strip ratio) when assessing a new mineral property. 

Location – we are focused on assets located in politically stable and mining friendly jurisdictions. 

Availability of infrastructure – we consider whether the project has good access to power, water, highways, ports and a labour force. 

Holding costs – we take into account the holding costs (eg. assessment work requirements) and annual taxes payable on the mineral claims when deciding whether to acquire a new
mineral property. 

Valuation – until recently, our focus has been on significantly undervalued gold assets, most of which have had an enterprise value of less than US$10 per ounce of gold. 

Page 11

General overview of our business 

We are in the exploration and development stage of our corporate development, and we do not currently own any producing properties. Consequently, we have no current operating income or cash flow
from our properties, nor have we had any income from operations in the past three financial years. At this time, our operations are primarily funded by equity subscriptions. 

An investment in First Mining is speculative and involves a high degree of risk due to the nature of our business and the present stage of exploration of our mineral properties. We encourage readers to
carefully consider the risk factors that are set out in this AIF in the section “Risks that can affect our business” which starts on page 119. 

Principal products 

We are currently in the exploration and development stage and do not produce, develop or sell mineral products. Our principal focus is on gold. 

Specialized skills and knowledge 

Our business requires individuals with specialized skills and knowledge in the areas of geology, drilling, geophysics, geochemistry, metallurgy and mineral processing, implementation of exploration
programs, mining engineering, accounting, and compliance. To date, we have been able to locate and retain such professionals in Canada and in the USA, and we believe we will be able to continue to
do so. 

Competitive conditions 

We operate in a very competitive industry and compete with other companies in the mineral exploration and mining industry in all phases of exploration and development, including: (a) raising the
capital necessary to fund our operations and the potential development of our properties; and (b) obtaining the resources to conduct exploration and development activities on our properties. 

As a result of this competition, we may at times compete with other companies that have greater financial resources and technical facilities and we may be unable to attract or retain qualified personnel.
As well, we cannot assure you that additional capital or other types of financing will be available if needed or that, if available, the terms of such financing will be favourable to us. 

Cycles 

The mining business is subject to commodity price cycles. The gold market, late in 2010, made significant gains in terms of US dollars but remained volatile throughout 2011 and suffered significant
declines in 2013 and 2014. The financial markets for mining in general and mineral exploration and development in particular, continued to be very weak through to 2017. If the global economy stalls
and commodity prices decline as a consequence, a continuing period of lower prices could significantly affect the economic potential of many of our current properties and may result in First Mining
ceasing work on, or dropping its interest in, some or all of our properties. As we do not carry on production activities, our ability to fund ongoing exploration is affected by the availability of financing
(and particularly equity financing) which, in turn, is affected by the strength of the economy and other general economic factors. 

In addition, our  mineral  exploration  activities may  be subject to  seasonality  due  to adverse  weather  conditions  at our project  sites. Drilling and other  exploration activities on our  properties  may be
restricted during the winter season as a result of various weather related factors including, without limitation, inclement weather, snow covering the ground, frozen ground and restricted access due to
snow, ice or other weather related factors. 

Page 12

Gold market fundamentals and trends1 

Gold is a precious metal. It has emotional, cultural and financial value and different people across the globe buy gold for different reasons, often influenced by a range of national socio-cultural factors,
local  market  conditions  and  wider  macro-economic  drivers.  Throughout  history,  gold  has  been  treasured  for  its  natural  beauty  and  radiance.  For  this  reason,  many  cultures  have  imagined  gold  to
represent the sun. Long before any gold can be extracted, significant exploration and development needs to take place, both to determine, as accurately as possible, the size of the deposit as well as how
to extract and process the ore efficiently, safely and responsibly. On average, it takes between 10-20 years before a mine is even ready to produce material that can be refined. Modern gold mining
predominantly  takes  place  in  areas  where  there  is  a  significant  concentration  of  gold-bearing  ore  (ore  body).  Today,  60%-70%  of  the  world’s  gold  production  comes  from  surface  mines,  while  the
remainder is from underground gold mines. 

Below are a few interesting facts about gold: 

•
•
•

•

•
•
•
•
•
•
•

Approximately 187,200 t of gold has been mined since the beginning of civilisation. 
Over 90% of the world’s gold has been mined since the California Gold Rush. 
All of the gold ever mined would fit into a crate of 21 m3. In addition, if all of the existing gold in the world was pulled into a 5 micron thick wire, it could wrap around the world
11.2 million times. 
The largest gold coin ever created was cast by the Perth Mint in 2012. Weighing 1 t and measuring 80 cm in diameter, it surpassed the previous record, a 2007, $1 million coin which
was just 53 cm across. 
There are 147.3 million oz. (approximately 4,600 t) of gold stored in the US Bullion Depositary at Fort Knox. 
There are just over 31 g in a troy ounce of gold. 
A “London Good Delivery Bar”, the standard unit of traded gold, is made from 400 troy oz. of gold. 
It is rarer to find a 1 oz. nugget of gold than it is to find a five carat diamond. 
1 oz. of pure gold can be hammered into a single sheet of gold that is 9 m2. 
Gold melts at 1,064 °C, and the boiling point of gold is 2,808 °C. 
The temperature of the human body is 37 °C. Gold’s conductivity of heat means that it rapidly reaches body temperature. This is one of the reasons why gold has become valued for
use in jewellery. Around half of all gold mined today is made into jewellery, which remains the single largest use of gold. 

________________________ 

1All of the information contained in this section “Gold market fundamentals and trends” has been sourced from an article by the World Gold Council titled “Gold Demand Trends Full Year 2017”,
which was published by the World Gold Council on February 6, 2018, and from sections of the World Gold Council’s website, www.gold.org. First Mining has not independently verified any of this
information and makes no assurances as to its accuracy. Readers should visit the World Gold Council’s website for comprehensive details regarding the discussion contained in this section.

Page 13

Demand 

The modern gold market is a picture of diversity and growth. Since the early 1970s, the annual volume of gold produced has tripled, the amount of gold bought annually has quadrupled and gold markets
have flourished across the globe. Gold is now bought by a far more diverse set of consumers and investors than at any previous time in history. Over the last decade, demand for gold has moved East.
This has been driven not only by cultural affinity, but also by wealth creation and income growth in some of the world’s most dynamic and rapidly growing economies. 

Gold has many diverse uses. It is fashioned into jewellery, it is used to manage risk in financial portfolios and protect the wealth of nations, and it is found in smart phones and cutting-edge medical
diagnostics. These diverse uses for gold (in jewellery and technology, and by central banks and investors), mean that, across the decades, different sectors in the gold market have risen in prominence at
different points in the global economic cycle. This self-balancing nature of the gold market typically means that there is a sustained base level of demand. 

Gold demand rallied in the closing months of 2017, gaining 6% year-on-year (“y-o-y”) to 1,095.8 t in Q4 2017. However, full year demand in 2017 fell by 7% to 4,071.7 t. Inflows from Exchange-
Traded Funds (“ETFs”), although positive, lagged behind 2016’s stellar growth. Central banks added 371.4 t to global official gold reserves, 5% down on 2016’s net purchases. Bar and coin demand fell
2% on a sharp drop in US retail investment. India and China led a 4% recovery in jewellery, although demand remains below historical averages. An increased use of gold in smartphones and vehicles
sparked the first year of growth in technology demand since 2010. 

The 7% decline in annual gold demand in 2017 was largely investment-related: 

Page 14

Jewellery

A dominant area of demand for gold has always been jewellery. Prized for its value and beauty, gold jewellery has a universal status that remains constant.

Demand for gold jewellery gained momentum in Q4 2017, growing 3% y-o-y to a 2-year high of 648.9 t due to lower gold prices and seasonal factors in China and India. A corresponding increase in
full-year demand was primarily driven by recovery in India, the US and China. Full-year gold jewellery demand increased by 4% to 2,135.5 t, the first year of growth since 2013, with India, the US and
China accounting for 78 t of the 82 t increase. 

Tonnes

India 
China 

World Total

2016

504.5 
630.4 

2,053.6 

2017

562.7 
646.9 

2,135.5 

YoY

12% 
3%

4% 

Indian jewellery demand recovered in Q4 2017, gaining 4% y-o-y to reach 189.6 t India’s  12% y-o-y improvement  for 2017 as a whole was partly due to a very weak 2016. Demand fluctuated on
changes in tax and regulation.

China’s 6% growth in Q4 2017 contributed to a 3% rise in annual jewellery demand – the first yearly increase since 2013. Demand for the full year increased to 646.9 t thanks to a strong second half of
the year, which was buoyed by holiday purchases and a retail trade more effectively targeting consumer needs. 

The US market returned to growth, with annual jewellery demand in the US gaining 3% to 122.1 t, as Q4 2017 demand reached an eight-year high. An encouraging economic environment in 2017
helped lift gold jewellery demand in the US to its highest annual total since 2010. 

Iran enjoyed a strong 2017; its Q4 was its tenth consecutive quarter of y-o-y growth. Annual demand for gold jewellery gained 12% to 45.4 t, the highest since 2013. 

Vietnam experienced an 11% y-o-y growth in Q4 201, which lifted its annual demand for gold jewellery by 7% to 16.5 t. This was the strongest year for Vietnamese gold jewellery demand since 2008. 

In 2017, Europe saw a third consecutive annual decline in jewellery demand, with losses persistent throughout the year. The 3% drop in regional demand (from 76.1 t in 2016 to 74 t in 2017) was largely
due to weakness in the UK market, which remained troubled by Brexit concerns. 

Investment

Gold has unique qualities as an asset class that enhance risk management and capital preservation for institutional and private investors the world over. Research has shown that a modest allocation to
gold makes a valuable contribution to the performance of an investment portfolio by protecting against downside risk without reducing long term returns. These qualities are considered to be particularly
important during periods of financial stress. However, gold’s effectiveness in stabilising returns and protecting capital is just as relevant regardless of economic environment. Today, investment in gold
accounts for about a third of global demand. This demand is made up of direct ownership of gold bars and coins, or indirect ownership via ETFs and similar products. The annual volume of gold bought
by investors has increased by at least 235% over the last three decades. 

Page 15

Overall investment demand for gold in 2017 was down 23% y-o-y. Annual ETF inflows of 202.8 t were concentrated in the first half of 2017 before slowing to a more modest pace in the second half of
the year. Bar and coin demand fell, largely due to a 10% drop in coin demand. China remains the world’s largest bar and coin market, recording its second-best year on record. 

Tonnes 

Bar & coin 
India 
China 

Gold-backed ETFs 

Total Investment Demand 

2016 

1,048.7 
161.6 
284.6 

546.8 

1,595.5 

2017 

1,029.2 
164.2 
306.4 

202.8 

1,231.9 

YoY 

-2% 
2% 
8% 

-63% 

-23% 

European-listed funds captured 73% (148.9 t) of global gold-backed ETF inflows in 2017. US-listed ETFs captured 63.0 t, while Asia and other regions reduced their holdings by a collective 9.2 t. Total
holdings in the sector grew by 9%, reaching 2,368.2 t by year-end, up from 2,165.4 t at the end of 2016. In value terms, assets under management grew by 24% to US$98.7bn. Global inflows were
unsurprisingly lower in comparison with 2016, a year in which annual inflows of 546.8 t were the second highest on record. 

Bar and coin demand dropped 19.5 t to 1,029.2 t in 2017. Weak coin demand accounted for most of the fall, with losses concentrated in the US. Bar demand was 770.9 t and has been relatively stable in
recent years, averaging 773 t since 2014. The US recorded the biggest drop in demand of any country in 2017: it fell from 93 t to 39.4 t, its lowest level since 2007. China was the world’s largest bar and
coin market in 2017, with 306.4 t of investment – its second highest year of bar and coin demand. Annual demand was 8% higher compared to 2016 and comfortably above its five-year average of 284.8
t. India’s annual bar and coin demand rose to 164.2 t, a modest 1.6% increase on 2016. Demand in the Middle East more than doubled in 2017, reaching 40.5t. Turkey recorded 78% growth in annual bar
and coin demand, leaping from 29.4 t in 2016 to 52.4 t in 2017. This was its strongest performance in four years. Annual European demand fell 7%, with declines across all markets. Germany – Europe’s
largest market – saw demand drop 4.5 t to 106.3 t. 

Central Bank Purchasing 

The past decade has seen a fundamental shift in the behaviour of central banks with respect to gold, prompted by reappraisal of its role and relevance after the 2008 financial crisis. Emerging market
central  banks  (such  as  those  in  Latin  America,  the  Middle  East  and  Asia)  have  increased  their  official  gold  purchasing,  while  European  banks  have  ceased  selling,  and  the  sector  now  represents  a
significant  source  of  annual  demand  for  gold.  Central  banks  sold  7,853  t  of  gold  between  1987  and  2009.  However,  since  2010,  central  banks  have  been  net  buyers  of  gold  and  their  demand  has
expanded rapidly – between 2010 and 2016 they bought 3,297 t of gold. 

Page 16

This  change  in  behaviour  is  a  clear  acknowledgement  of  the  benefits  that  gold  can  bring  to  a  reserve  portfolio.  Some  banks  have  bought  gold  to  diversify  their  portfolios,  especially  from  US$
denominated assets, with which gold has a strong negative correlation. Others have bought gold as a hedge against tail risks or because of its inflation-hedging characteristics (gold has a long history of
maintaining its purchasing power). Gold plays a prominent role in reserve asset management, as it is one of the few assets that is universally permitted by the investment guidelines of the world’s central
banks. This is in part due to the gold market being deep and liquid, which is a key characteristic required by reserve asset managers. 

Central banks continued to bolster gold reserves in 2017. Total global gold reserves increased by 73.1 t in Q4, bringing full-year net purchases in 2017 to 371.4 t, 5% lower than 2016 demand). The 38%
y-o-y decline in demand in Q4 was entirely driven by Venezuela’s swap deal lapsing. The agreement with Deutsche Bank was valued at US$1.7 billion, which represents approximately 45 t of gold. 

Growth in global gold reserves continued to be dominated by a small number of large purchasers. Russian net gold purchases in 2017 hit 223.5 t, lifting their gold reserves to 1,838.8 t (+14%) by the end
of 2017. This marks the 11th year of growth in their gold reserves, and the third consecutive year in which net annual purchases topped 200 t. 

The most notable purchaser of the year was Turkey. The central bank increased its gold reserves by an average of 11 t per month from May. By the end of 2017, gold reserves had increased by 86 t to
over 200 t, in line with Turkey’s view that gold is a key reserve asset. Kazakhstan remained committed to increasing their gold reserves. The central bank bought a net 11.6 t in Q4 2017, taking its total
net purchases for the year to 42.9 t. This brought Kazakhstan’s gold reserves to just over 300 t, 40% of total reserves, at the end of 2017. Other noteworthy purchasers in 2017 were: Colombia (4.6 t),
Venezuela (4.4 t), Indonesia (2.5 t), Jordan (2.2 t), Kyrgyz Republic (1.8 t), Thailand (1.6 t) and Mongolia (1.3 t). 

Notwithstanding Venezuela’s lapsed swap, significant net sales were limited in 2017. Most countries left their gold reserves relatively untouched during the year. Germany was the only significant seller
throughout the year, using 4.3 t of gold reserves for its coin-minting program. 

Demand for Gold in Technology

Gold has long been central to innovations in electronics. Its conductivity and resistance to corrosion make it the material of choice for manufacturers of high-specification components in the electronics
industry. Gold has also been used in dentistry for centuries due to its excellent biocompatibility. 

Today the unique properties of gold and the advent of “nanotechnology” are driving new uses in medicine, engineering and environmental management. Beyond electronics and dentistry, gold is used
across a variety of high-technology industries, in complex and difficult environments, including the space industry, and in fuel cells. NASA’s James Webb Space Telescope, due to be launched in 2018,
will search for the first galaxies that formed in the early universe. The telescope’s 18 hexagonal mirror segments have been covered with a microscopically-thin gold coating, making use of the metal’s
properties as an efficient reflector of infrared light. 

Page 17

Gold  nanoparticles  are  being  used  to  improve  the  efficiency  of  solar  cells,  and  gold-based  materials  are  showing  promise  in  the  search  for  new,  more  effective  fuel  cell  catalysts.  Groundwater
contamination is a common problem around the world in industrialised areas, and another innovative use of gold is helping break down contaminants into their component parts. 

Gold can also be used to build highly-targeted methods for delivering drugs into the human body. A range of healthcare and catalytic applications for gold is currently being developed as the field of
nanotechnology expands.  Gold  nanoparticles are at the  heart of the hundreds  of millions  of  Rapid  Diagnostic  Tests  that are  used  globally  every  year. This well  established,  and critically important,
technology  has  changed  the  face  of  disease  diagnosis  in  the  developing  world  over  the  last  decade.  Gold-based  drugs  have  been  developed  and  used  to  treat  illnesses  such  as  rheumatoid  arthritis.
Research is currently ongoing into the role that gold can play in cancer treatment. A method has already been developed that delivers anti-cancer drugs directly to tumours using gold nanoparticles. 

Gold’s catalytic properties are also beginning to create demand from both within the automotive sector (as the metal has now been proven to be a commercially viable alternative to other materials in
catalytic converters), and within the chemical industry. 

Although most technological applications use low volumes of gold, their impacts are very diverse and wide-reaching. In 2017, demand for gold in the technology sector saw an overall gain of 3% to
332.8 t in 2017, the first y-o-y increase since 2010. Q4 was a particularly strong quarter at 88.2 t, the highest level of demand since Q4 2014. Gold used in electronics gained 6% y-o-y to 71.3 t in Q4,
and electronics demand was 4% higher in 2017 than it was in 2016. 

Tonnes 

Electronics 
Other Industrial 
Dentistry 

Total Technology Demand 

2016 

255.6 
49.8 
18.0 

323.4 

2017 

265.3 
50.6 
16.8 

332.8 

YoY 

4% 
2% 
-6% 

3% 

The wireless sector was the largest outperformer thanks to an increasing number of sensors embedded in smartphones, and the high level of wafer output among wireless chip manufacturers. Record
levels of memory chip demand underpinned growth in gold bonding wire, while gold coatings used in Printed Circuit Boards also experienced high demand. The wireless sector benefited from a surge in
demand for 3D sensors; most notably those powering new-generation smartphone features such as 3D video, virtual reality (VR), augmented reality (AR) and iris- and gesture-recognition. The emerging
5G network infrastructure market generated additional demand. Overall, gold demand in wireless applications was estimated to have grown by as much as 20 to 30% y-o-y in Q4. 

Gold bonding wire demand continued to be supported by the combination of a severe supply shortage of, and an unprecedented demand for, memory chips in 2017. Demand from the LED sector lagged
due to its traditional seasonal dip. Q4 was 1-3% lower y-o-y. The outlook, though, is broadly positive with LED manufacturers planning to increase production capacity of high margin units. Many of
these LEDs will be used in the automotive sector, a key growth industry for electronic components. 

Taiwan and South Korea topped the league table of gold demand in the electronics sector, with y-o-y growth of 17% and 16% respectively in Q4. 

Page 18

Supply

Over the past 10 years, the annual total supply of gold has averaged around 4,000 t. In 2016, the total global supply of gold was 4,571 t, with global demand at 4,309 t for the year. In the last quarter of
2016, global gold supply was 1,036 t (demand for gold for the same period was 994 t). 

Mine production accounts for the largest part of gold supply – typically, 75% each year. However, annual demand requires more gold than is newly mined and the shortfall is made up from recycling. As
it is virtually indestructible, nearly all of the gold ever mined is theoretically still accessible in one form or another and potentially available for recycling.

Recycling is the source of gold supply that is most immediately responsive to the gold price and economic shocks. The majority of recycled gold (around 90%) comes from jewellery, with gold extracted
from technology providing the remaining 10%. 

A decline in recycling drove the total global supply of gold 4% lower to 4,398 t (as compared with 4,590.9 t in 2016), as mine production crept to new high in 2017, rising fractionally to 3,268.7 t. 

Tonnes 

Mine production 
Net producer hedging 
Recycled gold 

Total Gold Supply 

Mine production

2016 

3,263.0 
32.8 
1,295.1 

4,590.9 

2017 

3,268.7 
-30.4 
1,160.0 

4,398.4 

YoY 

0% 
-
-10% 

-4% 

Gold mining is a global business with operations on every continent, except Antarctica, and gold is extracted from mines of widely varying types and scale. 

Mines and gold mining operations have become increasingly geographically diverse, far removed from the concentrated supply of four decades or so ago when the vast majority of the world’s gold came
from South Africa. 

China was the largest gold producer in the world in 2016, accounting for around 14% of total annual production. But no one region dominates. Asia as a whole produces 23% of all newly-mined gold.
Central and South America produce around 17% of the total, with North America supplying around 16%.. Around 19% of production comes from Africa and 14% from the CIS region. Overall levels of
mine production have grown significantly over the last decade, although substantial new discoveries are increasingly rare and production levels are increasingly constrained. 

Mine production finished 2017 by falling 2% y-o-y to 833.1 t in Q4. This resulted in overall annual mine production of 3,268.7 t, fractionally higher compared to 2016. In China, the world’s largest
producer, Q4 saw another y-o-y decline, with national production dropping 10%. Tanzanian mine production fell 15% y-o-y in Q4. The y-o-y change in Q4 production in the United States, Brazil and
Mali were all affected by comparison with a high base period in 2016. Output from Russia saw a y-o-y increase in Q4. In Indonesia, the mining of higher grade ore at Grasberg, the country’s largest
mine,  helped  boost  Q4  mine  production  by  11%.  In  Canada,  the  Hope  Bay  (Q1  start)  and  Brucejack  (Q2  start)  projects,  as  well  as  Q4  start-ups  Rainy  River  and  Moose  River,  contributed  to  a  5%
increase in Q4. Several West African startups – Fekola and Yanfolila (Mali), and Houndé (Burkino Faso) – also entered production towards the end of 2017. 

Page 19

Net producer hedging

The volume of gold that is supplied to the market each year can also be marginally affected by forward selling of future production – known as producer hedging. There are times when miners will want
to lock in a specific price for their future gold production – for example, to manage project costs or debt servicing. These commitments will affect the amount of gold that enters the market. In previous
decades, these hedging agreements had a substantial impact on supply levels but in recent years they have been relatively small and shorter term in nature. 

Total net de-hedging in 2017 reached 30.4 t, bringing an end to three consecutive years of modest net hedging. The overall global hedgebook now stands at around 222 t. In October, Westgold Resources
announced an increase in its short-term hedgebook of 40,000 oz. to lock in higher local prices. In November, Gold Road – which is developing the Gruyere gold mine in Australia – announced that it
had entered into forward agreements which hedged 200,000 oz. to secure a portion of the mine’s future production. And in the same month, Resolute Mining announced it had agreed to hedge 72,000 oz.
of output, to fund the expansion project at its Ravenswood gold mine. 

Recycled gold

Because gold is virtually indestructible, all the gold ever mined still exists, apart from a small amount which has been lost. Gold is recoverable from most of its uses and capable of being melted down,
re-refined and reused. Recycled gold therefore plays an important part in the dynamics of the gold market. While gold mine production is relatively inelastic, the gold recycling industry provides an
easily-traded supply of gold when it is needed, thereby helping to stabilise the gold price. 

Gold recycling activity spent much of 2017 normalising after an impressive 2016. Despite the gold price performing relatively well in many currencies throughout 2017, the annual supply of recycled
gold fell 10% to 1,160 t, from 1,295.1 t in 2016. Q4 was the only quarter which saw a y-o-y increase in gold recycling during 2017: the 276.6 t sold back by consumers was 8% higher than the same
period in 2016. 

East Asian and Middle Eastern markets drove declines in recycling during 2017. Recycling activity in 2016 was particularly high in Indonesia, Turkey and Egypt. This also made subsequent price levels
in 2017 appear less attractive to consumers open to selling, contributing to the relative weakness in the y-o-y comparison. 

In Western markets, the relatively strong performance of gold in US$ terms supported recycling levels in the United States. But gold’s weaker price performance in euro terms meant that European
recycling fared less well. In the UK, recycling activity continued to re-adjust in 2017, after jumping in response to the 2016 Brexit referendum. 

Page 20

Economic dependence

Our business is dependent on the acquisition, exploration, development and operation of mineral properties. We are not dependent on any contract to sell our products or services or to purchase the
major  part  of  our  requirements  for  goods,  services  or  raw  materials,  or  on  any franchise  or  licence  or  other  agreement  to  use  a  patent,  formula,  trade  secret,  process  or  trade  name  upon  which  our
business depends. 

Employees

As  of the date  of this AIF,  we have  19  full-time employees and 5 part-time employees, and we  utilize consultants  and contractors as  needed to carry on many of  our activities and, in particular, to
supervise and carry out the work programs at our mineral projects. 

Environmental protection

We  are  subject  to  the  laws  and  regulations  relating  to  environmental  matters  in  all  jurisdictions  in  which  we  operate,  including  provisions  relating  to  property  reclamation,  discharge  of  hazardous
materials and other matters. 

We may also be held liable should environmental problems be discovered that were caused by former owners and operators of our projects. We conduct our mineral exploration activities in compliance
with applicable environmental protection legislation. Our mineral properties have not created any significant disturbance as far as we know, and we do not consider any of our properties to be a financial
risk to First Mining. In addition, we are not aware of any existing environmental concerns related to any of our properties that may result in material liability to First Mining. From a financial reporting
perspective, there were no reclamation liability amounts recorded in our audited annual financial statements for the year ended December 31, 2017, given that the nature of any reclamation work in
relation to our mineral properties is not material to First Mining at this time. We are also not aware of any existing environmental problems related to any of our properties that may result in material
liability to First Mining. 

If needed, and to the extent that it can be done economically, we make and will continue to make expenditures to ensure compliance with applicable laws and regulations. New environmental laws and
regulations,  amendments  to  existing  laws  and  regulations,  or  more  stringent  implementation  of  existing  laws  and  regulations  could  have  a  material  adverse  effect  on  us,  both  financially  and
operationally, by potentially increasing capital and/or operating costs and delaying or preventing the development of our mineral properties. 

We believe that the policies and procedures implemented by our executive management team provide a safe working environment for all of our employees, consultants, contractors and stakeholders. We
recognize that safety and environmental due diligence are significant components that enable long-term sustainability of our operations and support our objective of projects being completed in a cost
effective and timely manner with excellent quality control. 

Bankruptcy and similar procedures

There are no bankruptcies, receivership or similar proceedings against us, nor are we aware of any such pending or threatened proceedings. We have not commenced any bankruptcy, receivership or
similar proceedings during our history. 

Page 21

Foreign operations

We currently hold an interest in certain non-material exploration stage mineral resource properties located in Mexico and the United States. Such properties are exposed to various degrees of political,
economic and other risks and uncertainties. See “Risks that can affect our business” starting on page 119. 

Reorganizations

On  March  30,  2015,  we  completed  our  “Qualifying  Transaction” (as  such  term  is  defined  under  the  policies  of  the  TSX-V)  and  acquired  all  of  the  issued  and  outstanding  common  shares  of  KCP
Minerals Inc. (formerly known as Sundance Minerals Ltd.) (“Sundance”) (the “Sundance Acquisition”). In connection with the Sundance Acquisition, we changed our name to “First Mining Finance
Corp.”,  completed  a  four-to-one  (4:1)  share  consolidation  and  continued  under  the  laws  of  the  province  of  British  Columbia  pursuant  to  the  provisions  of  the  Business  Corporations  Act  (British
Columbia) (the “BCBCA”). 

Major developments 

2015

March

We completed the Sundance Acquisition as our “Qualifying Transaction” pursuant to the 
policies of the TSX-V and became a Tier 2 Mining Issuer listed on the TSX-V.

May

• We entered into a definitive arrangement agreement with Coastal Gold Corp. (“Coastal 
Gold”), holder of the Hope Brook property (the “Hope Brook Property”) located in 
southwestern Newfoundland, pursuant to which we would acquire all of Coastal Gold’s 
outstanding shares by way of a court-approved plan of arrangement (the “Coastal Gold
Arrangement”). 

July

• We completed the acquisition of Coastal Gold pursuant to the Coastal Gold Arrangement. 

Under the transaction, each Coastal Gold shareholder received 0.1625 of a share of First 
Mining for each Coastal Gold share they held. As a result of the transaction, we acquired the 
Hope Brook Property. 

• Mr. Derek Iwanaka joined First Mining as Vice President, Investor Relations. 

September

• We entered into a definitive arrangement agreement with Gold Canyon Resources Inc. (“Gold 
Canyon”), holder of the Springpole gold project (the “Springpole Project”) located in the Red 
Lake Mining District of Ontario, pursuant to which we would acquire all of Gold Canyon’s 
outstanding shares by way of a court- approved plan of arrangement (the “Gold Canyon
Arrangement”). 

2015

September (continued)

• We entered into a definitive arrangement with PC Gold Inc. (“PC Gold”), holder of the Pickle 
Crow property (the “Pickle Crow Property”) located in Northwestern Ontario, pursuant to 
which we would acquire all of PC Gold’s outstanding shares by way of a court-approved plan 
of arrangement (the “Gold Canyon Arrangement”).

November

• We  completed  the  acquisition  of  Gold  Canyon  pursuant  to  the  Gold  Canyon  Arrangement.
Under  the  transaction,  each  Gold  Canyon  shareholder  received  one  share  of  First  Mining  for
each Gold Canyon share they held. As a result of the transaction, we acquired the Springpole
Project. 

• We  completed  the  acquisition  of  PC  Gold  pursuant  to  the  PC  Gold  Arrangement.  Under  the
transaction, each PC Gold shareholder received 0.2571 of a share of First Mining for each PC
Gold share they held. As a result of the transaction, we acquired the Pickle Crow Property. 

• We  entered  into  a  definitive  arrangement  agreement  with  Goldrush  Resources  Ltd.
(“Goldrush”),  holder  of  two  royalty  interests  on  two  gold  projects  in  Burkina  Faso,  West
Africa, pursuant to which we would acquire all of Goldrush’s outstanding shares by way of a
court-approved plan of arrangement (the “Goldrush Arrangement”). 

Page 22

Major developments (continued)

2016

January

2016

May (continued)

• We  completed  the  acquisition  of  Goldrush  pursuant  to  the  Goldrush  Arrangement  and,  as  a
result,  we  acquired  their  treasury  of  approximately  $3.4  million.  Under  the  transaction,  each
Goldrush shareholder received 0.0714 of a share of First Mining for each Goldrush share they
held. 
February

• We  entered  into  an  amalgamation  agreement  with  Tamaka  Gold  Corporation  (“Tamaka”),  a
privately  held  mineral  exploration  company  that  held  a  100%  interest  in  the  Goldlund  gold
project  in  Ontario  (the  “Goldlund  Project”),  pursuant  to  which  Tamaka  would  become  a
wholly-owned subsidiary of First Mining (the “Tamaka Amalgamation”). 
June

• We entered into a definitive arrangement agreement with Clifton Star Resources Inc. (“Clifton
Star”) pursuant to which we would acquire all of Clifton Star’s outstanding shares by way of a
court-approved plan of arrangement (the “Clifton Star Arrangement”). 

March

• We  entered  into  a  purchase  agreement  with  Brionor  Resources  Inc.  (“Brionor”)  pursuant  to

which we agreed to acquire the Pitt gold property (the “Pitt Property”). 

April

• We completed our acquisition of Clifton Star pursuant to the Clifton Star Arrangement. Under
the transaction, each Clifton Star shareholder received one First Mining share for each Clifton
Star share they held. As a result of the transaction, we acquired the Québec mineral properties
that  were  held  by  Clifton  Star,  namely  a  100%  interest  in  the  Duquesne  gold  project  (the
“Duquesne  Project”),  a  100%  interest  in  four  early-stage  precious  and  base  metals  projects,
and  a  10%  indirect  interest  in  the  Duparquet  gold  project  (the  “Duparquet  Project”).  In
addition, we acquired Clifton Star’s treasury of approximately $11 million in cash. Following
the transaction, Michel Bouchard, Clifton Star’s former President and CEO, joined our Board. 

• We  completed  our  purchase  of  the  Pitt  Property  from  Brionor  for  $1.25  million,  of  which
$250,000 was paid in cash and the remaining $1 million was satisfied through the issuance to
Brionor of 2,535,293 First Mining shares (based on the 20-day VWAP of Brionor’s shares as of
March 6, 2016). 

May

• We  entered  into  a  share  purchase  agreement  with  Chalice  Gold  Mines  Limited  (“Chalice”),
pursuant  to  which  we  agreed  to  acquire  all  of  the  shares  of  Cameron  Gold  Operations  Ltd.
(“Cameron  Gold”),  a  wholly-owned  subsidiary  of  Chalice  and  owner  of  the  Cameron  gold
project in Ontario (the “Cameron Project”). 

• We completed our acquisition of Cameron Gold. In connection with the transaction, we issued
32,260,836 First Mining shares to Chalice. Under the terms of the transaction, Chalice agreed
not to sell more than 4,032,604 First Mining shares in any month after the expiry of the four
month  hold  period  on  October  10,  2016,  unless  the  sale  is  in  a  single  block  to  a  purchaser
acceptable  to  First  Mining.  In  addition,  we  issued  Chalice  a  1%  net  smelter  returns (“NSR”)
royalty on certain claims within the Cameron Project, and we have a right to repurchase 0.5%
of the NSR royalty for $1 million. 

• We  completed  the  Tamaka  Amalgamation,  which  resulted  in  Tamaka  becoming  a  wholly-
owned subsidiary of First Mining. Under the transaction, former Tamaka shareholders received
an aggregate of approximately 92.5 million First Mining shares. In addition, under the terms of
the transaction, certain Tamaka shareholders who held in the aggregate approximately 39.6%
of  the  outstanding  Tamaka  shares  have  deposited  the  First  Mining  shares  that  they  received
under  the  transaction  into  escrow.  5,931,658  of  these  escrowed  First  Mining  shares  were  be
released  from  escrow  on  June  17,  2017,  and  every  six  months  thereafter  a  further  5,931,658
First  Mining  shares  will  be  released  from  escrow,  until  the  final  escrow  release  on  June  17,
2019. 

• Mr.  Samir  Patel  was  appointed  as  our  new  Corporate  Counsel  and  Corporate  Secretary,  and

Mr. Bill Tanaka joined the Company as Vice President, Technical Services. 

• We granted 10,595,000 stock options to directors, officers, employees and consultants of First
Mining, with an exercise price of $0.75 and exercisable for five years. Certain of these options
are subject to vesting provisions in accordance with the rules and policies of the TSX-V. 

Page 23

Major developments (continued)

2016

August

2016

October

• We closed a non-brokered private placement (the “Private Placement”) of units (the “Units”)
under  which we  raised  gross  proceeds  of  $27  million.  We  issued  33,750,000  Units  with  each
Unit consisting of one First Mining share and one-half of a common share purchase warrant to
purchase a First Mining share at $1.10 for a period of three years following the closing of the
Private  Placement.  Certain  of  our  directors  and  officers  subscribed  for  an  aggregate  of
1,139,659 Units in the Private Placement. 

• We  commenced  a  metallurgical  drill  program  at  our  Springpole  Project,  comprised  of  up  to
four drill holes totaling approximately 1,500 m. The intent of the metallurgical testing program
was  to  determine  the  optimal  grind  size  and  processing  flow  sheet  so  as  to  maximize
metallurgical recoveries. The results from this metallurgical testing program were incorporated
into a new Preliminary Economic Assessment (“PEA”) for Springpole. 

September

• We  completed  the  sale  of  all  of  the  outstanding  shares  of  one  of  our  Mexican  subsidiaries,
Minera  Terra  Plata  S.A.  de  C.V.  (“Terra  Plata”),  which  owns  the  Peñasco  Quemado,  La
Frazada and Pluton properties (the “Mexican Silver Properties”) located in Mexico to Silver
One Resources Inc. (“Silver One”), formerly BRS Ventures Ltd. As a result of the transaction,
Terra  Plata  became  a  wholly-owned  subsidiary  of  Silver  One,  and  Silver  One  acquired
ownership of the Mexican Silver Properties. As consideration, we received six million common
shares  of  Silver  One,  and  we  retained  a  2.5%  NSR  royalty  on  the  Mexican  Silver  Properties.
Silver One may buy back 1.5% of this NSR royalty by paying US$1 million to us. 

• Mr. Andrew Marshall was appointed as our new Chief Financial Officer. 

November

• We commenced of a diamond drilling program at our Pickle Crow gold project, comprised of

up to eight drill holes totaling approximately 1,100 m. 

December

• We provided an update of our exploration and corporate activities, and informed our investors
that  our  Board  has  approved  a  $21  million  exploration  and  development  budget  for  2017,
which  contemplated  approximately  47,000  m  of  infill  and  exploration  drilling  at  our  priority
Canadian asset. 

Page 24

Major developments (continued)

2017

January

2017

May

• We announced the filing of an amended technical report for the Pitt Gold Project titled “NI 43-
101  Technical  Report  and  Review  of  the  Preliminary  Resource  Estimate  for  the  Pitt  Gold
Project, Duparquet Township, Abitibi Region, Quebec, Canada”, and dated January 5, 2017. 

• We announced the release of an initial mineral resource estimate for our Goldlund Gold Project

• We announced the second set of assay results from Phase 1 of the 2017 Goldlund Drill 

Program, with 10 of the 11 drill holes assayed intersecting significant gold mineralization (see 
our news release dated May 2, 2017 for detailed information). The highlights of these holes 
were as follows: 

located near the town of Sioux Lookout in northwestern Ontario. 

o  Hole GL-17-084 intersected 34.0 m of 4.30 g/t Au (including 2.0 m of 48.72 g/t Au); 

• We  announced  the  commencement  of  a  27,000  m  drilling  campaign  at  our  Goldlund  Gold
Project,  focused  on  in-fill  and  resource  expansion  of  Zone  Seven  (the  “2017  Goldlund  Drill
Program”), and the signing of definitive asset purchase agreements to purchase certain mineral
claims located in Ontario and Québec. 

o  Hole GL-17-105 intersected 10.0 m of 1.90 g/t Au (including 2.0 m of 9.14 g/t Au); and 

o  Hole GL-17-071 intersected 45.2 m of 0.97 g/t Au (including 30.0 m of 1.26 g/t Au). 

• We announced the third set of assay results from Phase 1 of the 2017 Goldlund Drill Program, 
with 12 of the 14 drill holes assayed intersecting significant gold mineralization (see our news 
release dated May 24, 2017 for detailed information). The highlights of these holes were as 
follows: 

o  Hole GL-17-032 intersected 64.5 m of 3.25 g/t Au (including 0.5 m of 335.76 g/t Au); 

o  Hole GL-17-059 intersected 70.5 m of 2.50 g/t Au (including 0.5 m of 186.49 g/t Au); 

o  Hole GL-17-073 intersected 48.0 m of 2.34 g/t Au (including 2.0 m of 36.53 g/t Au); and 

o 

Hole GL-17-014 intersected 6.0 m of 30.69  g/t Au (including 2.0 m of 91.63 g/t Au). 

June

• We announced the fourth set of assay results from Phase 1 of the 2017 Goldlund Drill 

Program, with all 12 of the drill holes assayed intersecting significant gold mineralization (see 
our news release dated June 20, 2017 for detailed information). The highlights of these holes 
were as follows: 

February

• We  announced  the  completion  of  our  Fall  2016  drilling  program  at  our  Pickle  Crow  Project,
which  consisted  of  nine  holes  comprising  approximately  1,300  m  of  drilling,  and  the
completion of a metallurgical diamond drill program at our Springpole Gold Project located in
northwestern Ontario. 

• We  announced  the  filing  of  a  technical  report  outlining  the  initial  resource  estimate  for  our
Goldlund  Gold  Project  entitled  “Technical  Report  and  Resource  Estimation  Update  on  the
Goldlund Project”, and dated January 23, 2017. 

• We  announced  the  completion  of  the  acquisition  of  certain  mineral  claims  located  in  Ontario
and  Québec,  and  the  grant  of  10,630,000  stock  options  to  directors,  officers,  employees  and
consultants  of  First  Mining,  with  an  exercise  price  of  $0.85  and  exercisable  for  five  years.
Certain of these options are subject to vesting provisions. 

March

• We  announced  the  release  of  an  updated  mineral  resource  estimate  for  our  Cameron  Gold

Project located near the town of Sioux Narrows in northwestern Ontario. 

April

• We announced the assay results from the first 12 holes of Phase 1 of the 2017 Goldlund Drill
Program (see our news release dated April 25, 2017 for detailed information). The highlights of
these holes were as follows: 

o 

o 

o 

Hole GL-17-044 intersected 26.0 m of 2.14 g/t Au (including 2.0 m of 18.43 g/t Au); 

Hole GL-17-021 intersected 52.0 m of 2.21 g/t Au (including 2.0 m of 43.09 g/t Au); and 

Hole GL-17-017 intersected 62.0 m of 0.90 g/t Au (including 2.0 m of 12.74 g/t Au). 

Page 25

Major developments (continued)

2017

June (continued)

2017

July (continued)

•

•

July

•

•

o  Hole GL-17-005 intersected 313.0 m of 0.81 g/t Au (including 2.0 m of 42.15 g/t Au); 

o  Hole GL-17-053 intersected 179.0 m of 1.13 g/t Au (including 2.0 m of 12.07 g/t Au); 

o  Hole GL-17-028 intersected 94.0 m of 0.97 g/t Au (including 2.0 m of 14.64 g/t Au); 

o  Hole GL-17-065 intersected 90.0 m of 1.32 g/t Au (including 2.0 m of 11.82 g/t Au); and 

o  Hole GL-17-060 intersected 14.0 m of 6.05 g/t Au (including 2.0 m of 38.54 g/t Au); and 

o  Hole GL-17-107 intersected 134.0 m of 0.91 g/t Au (including 2.0 m of 13.92 g/t Au). 

o  Hole GL-17-029 intersected 10.0 m of 4.11 g/t Au (including 2.0 m of 10.66 g/t Au). 

September

We announced that we had received approval from the TSX to graduate from the TSX-V to 
the TSX, and our common shares commenced trading on the TSX. 

We announced the results of our 2017 annual general meeting (the “2017 AGM”) of 
shareholders, with all matters voted on at the 2017 AGM passed. 

• We announced the seventh and final set of assay results from Phase 1 of the 2017 Goldlund 

Drill Program, with 17 of the 26 drill holes assayed intersecting significant gold 
mineralization (see our news release dated September 11, 2017 for detailed information). The 
highlights of these holes were as follows: 

We announced the fifth set of assay results from Phase 1 of the 2017 Goldlund Drill Program, 
with all 11 of the drill holes assayed intersecting significant gold mineralization (see our news 
dated July 10, 2017 for detailed information). The highlights of these holes were as follows: 

o  Hole GL-17-002 intersected 14.0 m of 1.48 g/t Au (including 2.0 m of 8.00 g/t Au); 

o  Hole GL-17-042 intersected 22.0 m of 1.20 g/t Au (including 2.0 m of 9.66 g/t Au); and 

o  Hole GL-17-002 intersected 28.0 m of 0.85 g/t Au (including 14.0 m of 1.14 g/t Au). 

We announced the sixth set of assay results from Phase 1 of the 2017 Goldlund Drill Program, 
comprising 14 drill holes (see our news release dated July 27, 2017 for detailed information). 
The highlights of these holes were as follows: 

o  Hole GL-17-106 intersected 202.0 m of 1.39 g/t Au (including 2.0 m of 43.28 g/t Au); 

o  Hole GL-17-103 intersected 52.0 m of 2.18 g/t Au (including 32.0 m of 3.41 g/t Au); 

o  Hole GL-17-069 intersected 66.0 m of 1.51 g/t Au (including 28.0 m of 2.03 g/t Au); 

o  Hole GL-17-068 intersected 68.0 m of 0.91 g/t Au (including 42.0 m of 1.36 g/t Au); and 

o  Hole GL-17-041 intersected 60.0 m of 1.02 g/t Au (including 18.0 m of 2.26 g/t Au). 

In total, Phase 1 of the 2017 Goldlund Drilling Program comprised 100 holes (24,300 m), of 
which 87 holes intersected intervals of significant gold mineralization. 

• We announced the commencement of Phase 2 of the 2017 Goldlund Drilling Program to 
identify new areas of gold mineralization and to expand the overall resource base at the 
Goldlund property, with data from Phases 1 and 2 to be incorporated into a new mineral 
resource estimate for the Goldlund Project. 

• We announced the acquisition of two claim groups, the Satterly Lake claims (the “Satterly 
Claims”), totaling 2,368 ha. The Satterly Claims are adjacent to the western edge of our 
Springpole gold project, and also surround our Horseshoe Island claims in the Red Lake 
Mining District, 12 km southwest of Springpole. 

• We announced the positive results of an independent Preliminary Economic Assessment 

(“PEA”) for our Springpole Project. The PEA was prepared in accordance with NI 43-101. 
See the section of this AIF titled “Springpole” for comprehensive details of the PEA. 

Page 26

Major developments (continued)

2017

October
We filed a technical report the PEA on our Springpole Project that was prepared by SRK Consulting (Canada) Inc. in accordance with NI 43-101. The report, which is titled “Preliminary Economic 
Assessment Update for the Springpole Gold Project, Ontario, Canada” and is dated October 16, 2017, can be found under our SEDAR profile at www.sedar.com, and on our website at 
www.firstminnggold.com.

Recent developments 

2018

January

2018

February (continued)

• We  announced  a  new  corporate  strategy  to  focus  on  advancing  our  existing  properties  to
maximize shareholder value, and we changed our name to “First Mining Gold Corp.” Or shares
commenced trading on the TSX under the new corporate name on January 11th, and our ticker
symbol remained as “FF”. 

• We  announced  further  assay  results  from  Phase  2  of  the  2017  Goldlund  Drill  Program,
comprising 14 drill holes from drilling in Zones 1 and 5 at the Goldlund Project (see our news
release dated February 8, 2018 for detailed information). The highlights of these holes were as
follows: 

•

In connection with our new corporate strategy, we announced the appointment by our Board of
Mr.  Jeff  Swinoga  as  the  Company’s  new  Chief  Executive  Officer  (“CEO”).  Mr.  Swinoga
succeeded Dr. Chris Osterman as CEO, and Dr. Osterman assumed the role of Chief Operating
Officer  of  the  Company  to  focus  on  the  development  of  our  projects.  Mr.  Patrick  Donnelly
remained as President of the Company. 

o 

o 

o 

Hole GL-17-128 intersected 3.0 m of 10.76 g/t Au (including 1.0 m of 30.27 g/t Au); 

Hole GL-17-119 intersected 16.0 m of 1.15 g/t Au (including 2.0 m of 3.69 g/t Au); and 

Hole GL-17-126 intersected 10.0 m of 1.50 g/t Au (including 2.0 m of 3.58 g/t Au). 

February

• We announced assay results from Phase 2 of the 2017 Goldlund Drill Program, comprising 4
drill  holes  (see  our  news  release  dated  February  5,  2018  for  detailed  information).  The
highlights of these holes were as follows: 

o 

o 

o 

Hole GL-17-010 intersected 83.0 m of 1.35 g/t Au (including 1.0 m of 74.95 g/t Au); 

Hole GL-17-051 intersected 72.0 m of 0.65 g/t Au (including 2.0 m of 6.18 g/t Au); and 

Hole GL-17-106 intersected 56.0 m of 0.40 g/t Au (including 2.0 m of 4.74 g/t Au). 

•

The  primary  goal  of  these  4  deep  diamond  drill  holes  was  to  gain  further  knowledge  on  the
geology and gold mineralization within the deeper sections of Zone 7 of the Goldlund Project.
Each  of  these  holes  were  originally  drilled  during  the  Phase  1  drilling  program,  and  were
extended during the Phase 2 drilling program, and they demonstrate that gold mineralization at
the Goldlund Project continues at considerable depths. 

Of the 14 drill holes, four holes were infill holes that targeted the area between Zones 1 and 5,
with all four holes intersecting gold mineralization. Eight of the holes were also infill holes that
were located within Zone 1 (six of these holes intersected gold mineralization). The remaining
two holes were exploration holes that targeted potential additional hanging wall mineralization
outside  of  the  current  resource  area,  south  of  Zone  5  (neither  of  these  holes  intersected  gold
mineralization). 

• We  announced  that  we  had  signed  a  negotiation  protocol  agreement  (the  “Negotiation
Protocol”) with the Lac Seul First Nation, the Slate Falls First Nation and the Cat Lake First
Nation in Ontario (together, the “Shared Territory Protocol Nations”). Under the Negotiation
Protocol, First Mining and the Shared Territory Protocol Nations have agreed to work together
in  a  responsible,  cooperative  and  productive  manner  in  relation  to  the  development  of  our
Springpole Project. 

Page 27

Recent developments (continued)

2018

March 

2018

March (continued)

•

We  announced  that  a  Project  Description  for  Springpole  had  been  submitted  to,  and
subsequently  accepted  by,  the  Canadian  Environmental Assessment  Agency  (the  “Agency”).
The  acceptance  of  the  Project  Description  by  the  Agency  initiates  the  screening  process  to
determine whether a federal EA is required for  Springpole. The Agency now has until April
20, 2018 to decide whether a federal EA is required for Springpole (a public comment period
will also take place during this time, between March 6 and 26th). For further details regarding
the federal EA process, please see the Company’s news release dated March 7, 2018. 

Significant acquisitions 

We have not completed any significant acquisitions during our most recently completed financial year. 

• We  announced  the  departure  of  Patrick  Donnelly  as  First  Mining’s  President,  and  the
assumption  of  the  role  of  President  by  Jeff  Swinoga,  with  Mr.  Swinoga  becoming  the
Company’s  President  and  CEO.  We  also  announced  the  appointment  of  Mr.  Swinoga  to  the
Board. 

Page 28

How First Mining was formed

We were incorporated on April 4, 2005 in the Province of Alberta, Canada pursuant to the Business Corporations Act (Alberta) under the name “Parkdale Petroleum Ltd.” and changed our name on May
3, 2005 to “Albion Petroleum Ltd.” (“Albion”). Albion was initially listed as a “capital pool company” (“CPC”) on the TSX-V on September 30, 2005 under the policies of the TSX-V. As a CPC,
Albion’s only business had been to identify and evaluate businesses or assets with a view to completing a “Qualifying Transaction” (as that term is defined in TSX-V Policy 2.4) . 

On July 1, 2014, Albion and Sundance entered into an  arrangement agreement whereby Albion agreed to acquire all  of the issued and outstanding shares of Sundance in exchange for shares of the
resulting entity. On March 11, 2015, Sundance was renamed as KCP Minerals Inc. (“KCP”), and on March 30, 2015, Albion consolidated all of its issued and outstanding shares on a four-for-one basis.
Subsequently, Albion acquired all of the issued and outstanding shares of KCP on a one-for-one basis, constituting its Qualifying Transaction. Immediately following the completion of the transaction,
Albion was renamed as “First Mining Finance Corp.” On March 30, 2015, First Mining was continued under the laws of the Province of British Columbia, Canada pursuant to the BCBCA, and as a
result, First Mining is now governed by the laws of the Province of British Columbia. On January 8, 2018, we changed our name to “First Mining Gold Corp.”. 

We are a reporting issuer in the province of British Columbia (our principal reporting jurisdiction) and in each of the other provinces of Canada. We currently have the following material wholly-owned
subsidiaries: 

•

•

•

•

•

Gold Canyon Resources Inc., a company incorporated under the BCBCA. 

For more information:

Tamaka Gold Corporation, a company incorporated under the Business Corporations
Act (Ontario) (“OBCA”). 

You  can  find  more  information  about  First  Mining  on  SEDAR  (www.sedar.com),  and  on  our
website (www.firstmininggold.com).

PC Gold Inc., a company incorporated under the OBCA. 

Cameron Gold Operations Ltd., a company incorporated under the OBCA. 

Coastal Gold Corp., a company incorporated under the OBCA. 

See our most recent management proxy circular dated May 10, 2017 for additional information, 
including how our directors and officers are compensated, principal holders of our securities, and 
securities authorized for issuance under our equity compensation plans. 

See our audited consolidated annual financial statements and management’s discussion and analysis 
for the financial year ended December 31, 2017 for additional financial information.

Our other subsidiaries, which each have total assets and revenues less than 10%, and in the aggregate less than 20%, of our total consolidated assets or our total consolidated revenue, are excluded from
the above list. 

Corporate organization chart

The following diagram shows our current corporate structure and material subsidiaries, including the properties held by the various subsidiaries: 

Page 29

Note:

•

Our projects

Our other subsidiaries, which each have total assets and revenues less than 10%, and in the aggregate less than 20%, of our total consolidated assets or our total consolidated revenue, 
are excluded from the above chart. 

We have interests in mineral properties located in Canada, Mexico and the United States. As at December 31, 2017, these properties were carried on our balance sheet as assets with a total book value of
approximately $240 million. The book value consists of acquisition costs plus cumulative expenditures on properties for which the Company has future exploration plans. The current book value is not
necessarily the same as the total expenditures on each property by the Company, as part of the expenditures on some properties have been written down. The book value is also not necessarily the fair
market value of the properties. 

Our material and non-material projects are set out below.

Material projects

•
•
•
•
•

Springpole Project (Ontario) 
Goldlund Property (Ontario) 
Cameron Property (Ontario) 
Pickle Crow Property (Ontario) 
Hope Brook Property (Newfoundland & Labrador) 

Non-material projects

•
•
•

Canada…
Mexico…
United States…

p. 31 
p. 46 
p. 79 
p. 90 
p. 102 

p. 110 
p. 115 
p. 118 

Page 30

Springpole 

Technical report 

The Springpole property project (the “Springpole Project”) description is based on the project’s technical report: Preliminary Economic Assessment Update for the Springpole Gold Project, Ontario,
Canada (issue date October 16, 2017, effective date June 6, 2017) (the “Springpole Technical Report”). The report was prepared for us in accordance with NI 43-101, by or under the supervision of
Dr. Gilles Arseneau, Ph.D., P.Geo.; Dr. Adrian Dance, Ph.D., P.Eng.; Victor Munoz, P.Eng. M.Eng; Grant Carlson, P.Eng; Neil Winkelmann, FAusIMM; Bruce Andrew Murphy, P.Eng; Michael Royle,
M.App.Sci., P.Geo.; Dr. Ewoud Maritz Rykaart, Ph.D., P.Eng.; and Mark Liskowich, P.Geo.; all qualified persons within the meaning of NI 43-101. The following description has been prepared under
the supervision of Dr. Chris Osterman, Ph.D., P.Geo., who is a qualified person within the meaning of NI 43-101, but is not independent of us. All currencies used in this summary of the Springpole
Technical Report are in U.S. dollars unless otherwise noted. 

The  conclusions,  projections  and  estimates  included  in  this  description  are  subject  to  the  qualifications,  assumptions  and  exclusions  set  out  in  the  Springpole  Technical  Report,  except  as  such
qualifications, assumptions and exclusions may be modified in this AIF. We recommend you read the Springpole Technical Report in its entirety to fully understand the project. You can download a
copy from our SEDAR profile (www.sedar.com), or from our website (www.firstmininggold.com). 

Project description, location and access 

The Springpole Project lies approximately 110 km northeast of the Municipality of Red Lake in northwest Ontario, Canada. The latitude and longitude coordinates for the project are: 

Latitude 

Longitude 

N51° 23' 44.3" 

W92° 17' 37.4" 

The Universal Transverse Mercator map projection based on the World Geodetic System 1984 (WGS84) zone 15N is:

Easting 

Northing 

Average Elevation 

549,183 

5,693,578 

395 m 

During late spring, summer, and early fall, the Springpole Project is accessible by floatplane direct to Springpole Lake or Birch Lake. All fuel, food, and material supplies are flown in from Red Lake or
Pickle Lake, Ontario, or from Winnipeg, Manitoba, with flight distances of 110 km, 167 km, and 370 km, respectively. The closest road access at present is the landing at the old South Bay Mine on
Confederation Lake, approximately 50 km away by air. During winter, an ice road approximately 85 km long is constructed from the South Bay landing point on Confederation Lake to a point about 1
km from Springpole Lake camp. During breakup in spring and freeze-up in fall, access to the Springpole Project is by helicopter. 

Page 31

Gold Canyon acquired ownership of five patented claims in 1993 and six unpatented mining claims and related Crown leases for surface rights in 2011. The five patented claims are fee simple parcels
with mining and surface rights attached to all five claims registered with the Land Registry Office, Kenora, Ontario. A total of 300 contiguous unpatented mining claims make up the greater area of the
Springpole Project and have been staked directly by Gold Canyon. 

Through Gold Canyon, we lease 10 patented claims which are fee simple parcels with mining and surface rights attached to registered, together with the notices of lease, with the Land Registry Office in
Kenora, Ontario. The lease is for a term of 21 years less one day and terminates on April 14, 2031. Under the lease, we are obligated to pay all applicable property taxes related to the 10 patented claims
during the lease term together with advance royalty payments on a sliding scale of $50,000 per year (2011-2016), $60,000 (2016-2021), and $80,000 (2021-2031). These payments are to be credited to
future NSR payables, if any. We have an option to acquire these 10 patented claims and would be required to do so upon the commencement of commercial production on these or certain adjoining
patented claims. This option term is renewable for a further period of five years by providing notice and a $25,000 payment. The consideration payable is, at our option on exercise or at the option of the
leaseholder upon commencement of commercial production, either (a) $5 million with the leaseholder retaining a 1% NSR or (b) $4 million with the leaseholder retaining a 2% NSR. We have a right of
first refusal on any sale of the remaining royalty interest on certain terms and conditions. 

Through Gold Canyon, we also have an option and lease to a further 15 patented mining claims which are fee simple parcels with mining and surface rights attached and registered, together with the
notice  of  option  and  lease,  with  the  Land  Registry  Office,  Kenora,  Ontario.  The  option  can  be  exercised  by  us  before  expiry  of  the  earlier  option  period  by  confirmation  of  good  standing  of  the
agreement  and  payment  of  a  $50,000  renewal  fee.  We  are  required  to  make  option  payments  in  the  aggregate  amount  of  $35,000  per  year  and  to  expend  an  aggregate  of  CDN$300,000  on  mining
operations in each option term as a condition of any renewal and to pay all property taxes related to these patented claims. We have an option to acquire the 15 claims and would be required to do so
upon the commencement of commercial production at any time during the option period by payment of an aggregate of $2 million. Upon exercise of the purchase option, we must also acquire the cabin
on the property for the lesser of fair market value or $20,000. 

Underlying royalties which affect the Springpole Project are:

• 

• 

• 

• 

3% NSR on five patented claims payable to Jubilee Gold Exploration Ltd. (“Jubilee Gold”) upon commencement of commercial production with advance royalty payments of $70,000 per
year, adjusted using the yearly Consumer Price Index. We have an option to acquire 1% of the NSR for $1,000,000 at any time, and a right of first refusal on any sale of the NSR. We can
terminate the royalty obligations at any time by transferring the five patented claims back to Jubilee Gold; 

3% NSR on 10 leased patented claims payable to a leaseholder upon commencement of commercial production with advance royalty payments on a sliding scale of $50,000 per year (2011-
2016), $60,000 per year (2016-2021), and $80,000 per year (2021-2031). We have a right to acquire up to 2% of the NSR for $1,000,000 per 1% at any time; 

3% NSR on 15 patented claims (held by us pursuant to an option and lease) is payable to an optionor and leaseholder during the option term upon commencement of commercial production
or a 1% NSR if the purchase option is exercised prior to commercial production. We have a right to acquire the remaining 1% NSR by a payment of $500,000; and 

3% NSR on six unpatented mining claims payable to an individual vendor upon commencement of commercial production with advance royalty payments of $50,000 per year. We have an
option to acquire all or a portion of the NSR at a rate of $500,000 per 1% of the NSR. 

Page 32

We are required to purchase a vacation home owned by a vendor that is located on the Springpole Project upon commencement of commercial production.

To keep an unpatented mining claim current, the mining claim holder must perform $400 per mining claim unit worth of approved assessment work per year, immediately following the initial staking
date. The claim holder has two years to file one year worth of assessment work.

Surface rights are separate from mining rights. Should any method of mining be appropriate, other than those claims for which Crown leases were issued, the surface rights would need to be secured. 

History 

Gold exploration on the property was carried out during two main periods, one during the 1920s to 1940s, and a second period from 1985 to the present. 

Between 1933 and 1936, extensive trenching and prospecting was conducted on the Springpole Project, including 10 short holes totalling 458.5 m. Limited trenching and prospecting was competed in
1945.

The area remained dormant until 1985. On the 30 patented claims line cutting was done at both 30.5 m centres and 61 m centres. Subsequently, geological mapping, humus geochemistry, and ground
geophysics were conducted over the grids. 

From 1986 through 1989, 118 diamond drill holes were completed in seven drill phases totalling 38,349 m. In addition, during 1986 and 1987, approximately 116,119 m2 of mechanical stripping was
carried out and four petrographic reports were produced.

From 1989 through 1992, an induced polarization survey over the central portion of the Portage zone under Springpole Lake was conducted and the Springpole Project was tested with eighteen core
holes totalling 6,195 m. The majority of the drilling was conducted on the Portage zone. At the same time, a seven core hole drill program was completed around the east margins of Springpole Lake and
lake-bottom sediment sampling of Springpole Lake east of Johnson Island was completed. 

During 1995, an exploration program consisting of remapping of the main area, of some of the existing drill core, and a reinterpretation of the geology was carried. During the 1995 and 1996 programs,
an additional 69 holes were drilled totalling 15,085 m on the Springpole Project proper and two drill holes on Johnson Island. By late 1996, Gold Canyon acquired 100% of the Springpole Project. Gold
Canyon continued exploration in 1997 and 1998 with another 51 core holes totalling 5,642 m. 

In the summer of 1998 a lake bottom sediment sampling program was conducted in several areas of the Springpole Project. 

During 2004, 2005, and 2006, diamond drilling programs were conducted on the property by Gold Canyon. 

In the fall of 2007, Gold Canyon embarked on a limited exploration program to further investigate the Fluorite zone that was previously identified. 

Page 33

From early August through to the end of October 2009, Gold Canyon re-logged and re-sampled a portion of the historic drill core stored at Gold Canyon's project site and temporary tent camp. 

During the spring and summer of 2010, a total of 8,664.2 m of HQ core drilling was completed in 23 drill holes. 

In the winter of 2010, a total of six diamond drill holes were drilled for a total of 1,774.5 m of HQ drilling. 

In 2011, Gold Canyon carried out a drill program which totaled 28,750 m in 80 diamond core holes. 

A 2012 drill program began in-filling the Portage zone based upon results of the 2011 drill program. The 2012 drill program totaled 38,069 m in 87 diamond core holes. 

In 2013, Gold Canyon commissioned SRK Consulting (Canada) Inc. (“SRK”) to complete a preliminary economic assessment on the Springpole Project. 

On November 13, 2015, we acquired Gold Canyon, and as a result, the Springpole Project. In October 2016 we commenced a drilling program at the Springpole Project to collect additional material for
metallurgical testing. 

In February 2017, we announced the results of the drilling program. A total of four holes comprising 1,712 m were drilled, with hole locations specifically chosen to recover sample material that is
representative of the Springpole deposit. 

Geological setting, mineralization and deposit types 

The  Springpole  Project  is  within  the  Archean-aged  Birch-Uchi  Greenstone  Belt.  Studies  of  the  southern  part  of  the  Birch-Uchi  greenstone  belt  have  revealed  a  long,  multistage  history  of  crustal
development. Based on mapping, lithogeochemistry, and radiometric dating, the supracrustal rocks of the greenstone belt were subdivided into three stratigraphic group-scale units (listed in decreasing
age): the Balmer, Woman and Confederation assemblages. This three-part subdivision was applied to most of the Uchi Subprovince. The Confederation assemblage is thought to be a continental margin
(Andean-type)  arc  succession,  versus  the  less  certain  tectono-stratigraphic  context  of  the  other  assemblages.  Some  relatively  small  conglomeratic  units  likely  form  a  synorogenic,  discontinuously
distributed, post-Confederation assemblage in the Birch-Uchi greenstone belt.

The northern margin of the Birch-Uchi greenstone belt forms a pattern of sub-regional scale cusps of supracrustal strata alternating with batholiths. Basaltic units are prominent around the periphery of
the greenstone belt and may be part of the Woman assemblage but the accuracy of this stratigraphic assignment is unknown. It is suggested that Confederation assemblage age rocks make up the bulk of
the greenstone belt.

Page 34

The Springpole Project is underlain by a polyphase alkali, trachyte intrusive displaying autolithic breccia. The intrusive is comprised of a system of multiple phases of trachyte that is believed to be part
of the roof zone of a larger syenite intrusive; fragments displaying phaneritic textures were observed from deeper drill cores in the southeast portion of the Portage zone. Early intrusive phases consist of
megacrystic feldspar phenocrysts of albite and orthoclase feldspar in an aphanitic groundmass. Successive phases show progressively finer grained porphyritic texture while the final intrusive phases are
aphanitic. Within the country rocks to the north and east are trachyte and lamprophyre dikes and sills that source from the trachyte- or syenite-porphyry intrusive system. 

The  main  intrusive  complex  appears  to  contain  many  of  the  characteristics  of  alkaline,  porphyry  style  mineralization  associated  with  diatreme  breccias  (e.g.  Cripple  Creek,  Colorado).  This  style  of
mineralization  is  characterized  by  the  Portage  zone  and  portions  of  the  East  Extension  zone  where  mineralization  is  hosted  by  diatreme  breccia  in  aphanitic  trachyte.  It  is  suspected  that  the  ductile
shearing  and  brittle  faulting  have  played  a  significant  role  in  redistributing  structurally  controlled  blocks  of  the  mineralized  rock.  Diamond  drilling  in  the  winter  of  2010  revealed  a  more  complex
alteration with broader, intense zones of potassic alteration replacing the original rock mass with biotite and pyrite. In the core area of the deposit where fine grained disseminated gold mineralization
occurs with biotite, the primary potassic alteration mineral, gold displays a good correlation with potassium/rubidium. 

Exploration 

No on-going exploration activity is currently underway at the  Springpole Project, however, we  did drill four  representative holes  in 2016  to  provide  material for additional metallurgical testing,  the
results of which are discussed under the heading “Mineral processing and metallurgical testing”. 

Drilling 

During the winters of 2007 and 2008 Gold Canyon conducted drill programs that completed 21 holes totalling 3,159 m, 11 holes totalling 2,122 m, and 7 holes totalling 2,452 m of diamond core drilling,
respectively. 

During the winter of 2010, a total of six diamond drill holes were drilled for a total of 1,774.5 m of HQ drilling. Two drill holes were not completed and both holes ended in altered and mineralized rock.
The drill program revealed a more complex alteration with broader, intense zones of potassic alteration replacing the original rock mass with biotite and pyrite. During the summer and fall of 2010, a
total of 8,664.2 m of HQ core drilling was completed in 23 drill holes, averaging 44.23 m of drilling per 24-hour shift, including time for moving the drill between drill sites. 

The 2011 drill program totaled 28,750 m in 80 diamond core holes. Five of the diamond core holes were drilled for the purpose of metallurgical testing. All these holes were twins of previously drilled
holes.

The 2012 drill program began in-filling the Portage zone based upon results of the 2011 drill program. The goal was to in-fill areas where inferred mineral resource had been defined in the February
2012 mineral resource update and to expand the mineral resource area to the southeast. The 2012 drill program totaled 38,069 m in 87 diamond core holes. 

The 2013 oriented-core drill program was implemented to collect rock geotechnical data within the immediate vicinity of the proposed open pit. Approximately 2,450 m of drilling was completed on 7
drillholes (SG13-200 to SG13-206). 

Page 35

We implemented the 2016 drill program to collect additional material from the Portage Zone so that additional metallurgical testing could be carried out. In total, 1,712 m were drilled in the four holes
(PM-DH-01 to 04). Results of the metallurgical test results are discussed under the heading “Mineral processing and metallurgical testing”. 

Sampling, analysis and data verification 

Detailed descriptions of the drill core were carried out under the supervision of a senior geologist, a member in good standing of the Association of Professional Geologists of Ontario and American
Institute of Professional Geologists. The core logging was carried out on-site in a dedicated core logging facility. Drill log data were recorded onto paper logs that were later scanned and digitized.

Core  was  laid  out  30  to  40  boxes  at  a  time.  First,  the  core  was  photographed  in  15  m  batches  prior  to  logging  or  sampling.  This  was  followed  by  a  geotechnical log  that  recorded  quantitative  and
qualitative engineering data including detailed recovery data and rock quality designation. Any discrepancies between marker blocks and measured core length were addressed and resolved at this stage.
The core was then marked up for sampling.

For the 2010 and 2011 drill programs, all the drill core intervals were sampled using sample intervals of 1 m. During the 2012 drilling program, Gold Canyon changed its standard sample length from 1
to 2 m lengths. However, in zones of poor recovery, 1.5 m or 3 m samples were sometimes collected. Samples over the standard sample length were typically half core samples and whole core was
generally only taken in intervals of poor core recovery across the sampled interval. Sampling marks were made on the core and sample tickets were stapled into the core boxes at the beginning of each
sample interval. Quality control samples were inserted into the sample stream.

Inserting  quality  control  samples  involved  the  addition  of  certified  blanks,  certified  gold  standards,  and  field  and  laboratory  duplicates.  Field  duplicates  were  collected  by  quartering  the  core  in  the
sampling facility on-site. Laboratory duplicates were collected by splitting the first coarse reject and crushing and then generating a second analytical pulp. Blank, standards and duplicates made up 10%
of the total sample stream. Sample tickets were marked blank, field or laboratory duplicate, or standard, and a sample tag was stapled into the core box within the sample stream.

Geological descriptions were recorded for all core recovered. Separate columns in the log allow description of the lithology, alteration style, intensity of alteration, relative degree of alteration, sulphide
percentage, rock colour, vein type, and veining density. A separate column was reserved for written notes on lithology, mineralization, structure, vein orientations/relations etc. The header page listed the
hole number, collar coordinates, final depth, start/end dates, and the name of the core logging geologist.

Following the logging and core marking procedures described above, the core was passed to the sampling facility. Core sampling was performed by experienced sampling technicians from Ackewance
Exploration & Services (“Ackewance”) of Red Lake, Ontario, and quality control was maintained through regular verification by on-site geologists. Core was broken, as necessary, into manageable
lengths. Pieces were removed from the box without disturbing the sample tags, were cut in half lengthwise with a diamond saw, and then both halves were carefully repositioned in the box. When a
complete hole was processed in this manner, one half was collected for assay while the other half remained in the core box as a witness. The remaining core in the boxes was then photographed at 51 cm
(20 inch) intervals. 

Page 36

All logs and photographs were then submitted to the senior geologist/project manager for review and were archived. Data were backed up. 

The sampling technician packed one half of the split core sample intervals into transparent vinyl sample bags that were sequentially numbered to match the sample number sequences in the sample tag
booklets  used  by the  core-logging  geologists.  The  numbered,  blank  portion  of  the  triplicate sample tag  was  placed  in the  bag  with  the  sample;  the  portion that  was  marked  with  the  sample  interval
remained stapled into the bottom of the core box at the point where the sample interval begins. Sample bags were then sealed with plastic tags. Sealed sample bags were packed into rice sacks five
samples  at  a  time.  All  sacks  were  individually  labeled  with  the  name  of  the  company,  number  of  samples  contained  therein,  and  the  number  sequence  of  the  samples  therein.  Sacks  were  assigned
sequential numbers on a per shipment basis. A project geologist then checked the sample shipment and created a shipping manifest for the sample batch. A copy was given to the project manager and a
copy was sent along with the sample shipment. A copy of the sample shipment form was also sent via e-mail to the analytical laboratory.

The project geologist prepared the sample submission form for the assay laboratory. This form identifies the number of sample sacks as well as the sequence of sample numbers to be submitted. Due to
the remote location, the shipment was then loaded on to a plane or helicopter and flown direct to Red Lake where representatives of the commercial analytical laboratory met the incoming flight and
took the samples to the laboratory by pickup truck.

Once at the laboratory, a manager checked the rice sacks and sample numbers on the submission form. The laboratory then split the received sample manifest into batches for analysis, assigned a work
order to the batch, and sent a copy of the mineral analysis acknowledgement form to the project manager.

Aluminum tags embossed with the hole number, box number, and box interval (from/to) were prepared and stapled onto the ends of each core box. Core boxes were cross-stacked on pallets and then
moved to on-site storage. 

Core samples collected at the drill site were held in closed core boxes sealed with fiber tape; at various times of day, camp staff collected the core boxes that were then delivered to the core logging
facility. All core logging, sampling and storage took place at the Springpole Project site. Following the logging and marking of core, all core preparation and sampling was performed by technicians
from Ackewance of Red Lake, Ontario, under the supervision of the project manager. All on-site sampling activities were directly supervised by the project manager. 

All primary assay work since the 2010 drill program has been performed by SGS Laboratories in Red Lake (gold), Ontario and Don Mills (silver and multi-element) in Toronto, Ontario. The SGS Red
Lake and Don Mills facilities are certified and conform to requirements CAN-P-1579 and CAN-P-4E (ISO/IEC 17025:2005). Certification is accredited for precious metals including gold and silver and
52 element geochemical analyses. 

We have attested that there is no commercial nor other type of relationship between us and SGS Laboratories that would adversely affect the independence of SGS Laboratories. 

All samples received by SGS Red Lake were processed through a sample tracking system that is an integral part of their laboratory information management system. This system utilizes bar coding and
scanning technology that provides complete chain of custody records for every stage in the sample preparation and analytical process.

Page 37

Samples were dried, and then crushed to 70% of the sample passing 2 mm (-70 mesh). A 250 g sample was split off the crushed material, and pulverized to 85% passing 75 micron (-200 mesh). A 30 g
split of the pulp was used for gold fire assay and a 2 g split was used for silver analysis. Crushing and pulverizing equipment was cleaned with barren wash material between sample preparation batches
and, where necessary, between highly mineralized samples. Sample preparation stations were also equipped with dust extraction systems to reduce the risk of sample contamination. Once the gold assay
was complete, a pulp was sent to the SGS Toronto facility for silver and possibly for multi-element geochemical analysis.

As part of the standard internal quality control procedures used by the laboratory, each batch of 75 Springpole Project core samples included four blanks, four internal standards, and eight duplicate
samples. In the event that any reference material or duplicate result would fall outside the established control limits, the sample batches would be re-assayed.

Pulps and rejects of the samples were stored by SGS at its Red Lake facility at the request of Gold Canyon. 

Prepared samples were analyzed for gold by fire assay with atomic absorption finish. Samples returning assays in excess of 10g/t gold were re-analyzed with a gravimetric finish.

Prepared pulp samples shipped from SGS Red Lake to SGS Toronto were analyzed for silver by three-acid digestion with atomic absorption finish. 

During the winter 2010 program, prepared samples were analyzed for 52 elements by acid digestion (3:1 HCl: HNO3).

Of the 18 drill holes completed in 2007 and 2008, comprising a total of 1,374 assay intervals analyzed for gold, SRK, who prepared the Springpole Technical Report, checked a total of 137 samples
representing 10% of the total against the original certificates. No errors were found. 

A total of 3,135 assay values for gold and 3,161 assay values for silver in the database were compared against the original protected PDF assay certificates submitted by SGS Red Lake. These totals
represent 10.1% and 10.4% of the total number of assays for gold and silver, respectively. 

Of the original assay values checked against certificates, the focus was on values material to any resource estimate, either higher-grade intervals or very low grade intervals in proximity to higher-grade
intervals. The average grade of gold samples verified was 2.05 g/t Au. The average grade of silver samples checked was 8.27 g/t Ag. 

Only two errors were found for gold: 

• 

• 

The gold value of sample interval SP10-028 from 433 m to 436 m (sample number 8287) was found to have an entered value of 5.96 g/t gold against a value on the assay certificate of 9.00 g/t 
gold. 

The gold value of sample interval SP11-076 from 69 to 70 m (sample number 14583) having the value of 0.45 oz./t was incorrectly placed in the parts per billion column. 

No errors were found with respect to silver assays. 

This represents an error rate of 0.064% in gold assays and an error rate of 0.0% in silver assays. This error rate is well within acceptable industry standards. 

Page 38

As part of the mineral resource estimation process, the author of the Springpole Technical Report reviewed the QA/QC data collected by Gold Canyon, reviewed the procedures in place to assure assay
data quality, and verified the assay database against original assay certificates provided directly to the author by SGS Red Lake, the assay laboratory. A total of 53,431 gold assays, 46% of the assay
data, were checked against original assay certificates. No significant database errors were identified. About 143 minor rounding errors were observed. None of the rounding errors are deemed material or
of any significance to the mineral resource estimate presented in this report. 

Mineral processing and metallurgical testing 

Over the period from 1989 to 2013, three testwork campaigns were completed on samples of Springpole mineralised material by SGS Lakefield in Ontario and SGS Mineral Services in Vancouver,
Canada. Since 2013, one testwork program has been completed by Base Metallurgical Laboratories Ltd. in 2017 to further investigate the option of flotation followed by concentrate leaching. A Master
composite was prepared from the drillcore intervals and tested for both rougher flotation as well as whole feed leaching at grind P80 sizes down to 20µm. Additional comminution tests were conducted
along with an estimate of the fine grind power requirements based on a Levin test and Eliason test (small mass, IsaMill signature plot). As a second phase, five samples were prepared at a range of head
grades from 1.0 g/t to 7.0 g/t to investigate the effect of head grade on leach extraction. 

The metallurgical testwork programs conducted to date suggest the Portage zone to be quite consistent in its properties, with fine-grained gold particles associated mainly with petzite. 

SRK, the author of the Springpole Technical Report recommends that additional testwork be undertaken to confirm whether cyanide detoxification can be completed successfully and within normal
reagent cost levels and that thickening and filtering characteristics should be confirmed to increase confidence in the estimation of dewatering costs. SRK is of the opinion that further variability testing
is warranted to confirm the expected grinding power requirements as well as cyanide consumption and that opportunities exist to recover some of the cyanide in the leach tailings rather than destroy it
prior to being pumped to the tailings management facility. 

Mineral resource estimates 

The mineral resource model for the Springpole Project considers 644 core boreholes drilled by Gold Canyon and previous owners of the property during the period of 2003 to 2014 and four holes drilled
by us in 2016. 

The revised mineral resource estimate (March 17, 2017) was based on a gold price of $1,400/oz. and a silver price of $15/oz., both considered reasonable economic assumptions by the author of the
Springpole Technical Report. To establish a reasonable prospect of economic extraction in an open pit context, the resources were defined within an optimized pit shell with pit walls set at 45°. Assumed
recoveries of 80% for gold and 60% for silver were used (Note: A silver recovery assumption of 85% was used for mine design and evaluation based on more recent data). Mining costs were estimated
at $2/t of total material, processing costs estimated at $12/t and general and administrative (“G&A”) costs estimated at $2/t. A cut-off grade (“COG”) of 0.4 g/t gold was calculated, and is considered to
be an economically reasonable value corresponding with breakeven mining costs. Approximately 90% of the revenue for the proposed project is derived from gold and 10% from silver. 

Note: For the mine development (Whittle™ optimization) and economic analysis in the Springpole Technical Report, updated input parameters were used. 

Page 39

Mineral resources were estimated by ordinary kriging using Gemcom block modelling software in 10 m x 10 m x 6 m blocks. Grade estimates were based on capped, 3 m composited assay data. 

Capping levels were set at 25 g/t for gold and 200 g/t for silver. Blocks were classified as indicated mineral resources if at least two drill holes and six composites were found within a 60 m x 60 m x 40
m search ellipse. All other interpolated blocks were classified as inferred mineral resource. Mineral resources were then validated using Gemcom GEMS (6.7) software. 

This resource model includes mineralized material in the Main, East Extension and Portage zones spanning from geologic sections 0-1, 500 m in the northwest to 0-250 m in the southeast. Along the
axis of the Portage zone, resource modelling includes mineralized material generally ranging from the surface to a depth of 340-440 m below surface. 

Mineral resources that are not mineral reserves do not have demonstrated economic viability. There is no certainty that all or any part of the mineral resources would be converted into mineral reserves.
The estimate of mineral resources may be materially affected by environmental, permitting, legal, title, taxation, sociopolitical, marketing, or other relevant issues. The quantity and grade of reported
inferred mineral resources in this estimation are uncertain in nature. There has been insufficient exploration to define these inferred mineral resources as an indicated or measured mineral resource but
the author of the Springpole Technical Report is of the opinion that with additional drilling, the majority of the inferred mineral resources could be upgraded to indicated mineral resources. 

The updated resource estimate is summarized in the table below. 

Category 

Open Pit** 

Indicated 

Inferred 

Quantity 

(Mt) 

139.1 

11.4 

Au 

(g/t) 

1.04 

0.63 

Grade 

Metal 

Ag 

(g/t) 

5.4 

3.1 

Au 

(Moz.) 

4.67 

0.23 

Ag 

(Moz.) 

24.19 

1.12 

Source: Springpole Project, Northwestern Ontario, SRK Consulting, March 17, 2017. 

*Mineral resources are reported in relation to a conceptual pit shell. Mineral resources are not mineral reserves and do not have demonstrated economic viability. All figures are rounded to reflect the
relative accuracy of the estimate. All composites have been capped where appropriate. 
**Open pit mineral resources are reported at a cut-off grade of 0.4 g/t gold. Cut-off grades are based on a gold price of $1,400/oz. and a gold processing recovery of 80% and a silver price of $15/oz.
and a silver processing recovery of 60%. 

Mineral resources that are not mineral reserves do not have demonstrated economic viability. The estimate of mineral resources may be materially affected by environmental, permitting, legal, title,
taxation,  sociopolitical,  marketing,  or  other  relevant  issues.  The  quantity  and  grade  of  reported  inferred  mineral  resources  in  this  estimation  are  uncertain  in  nature  and  there  has  been  insufficient
exploration to define these inferred mineral resources as an indicated or measured mineral resource, and it is uncertain if further exploration will result in upgrading them to an indicated or measured
mineral resource category. SRK, the author of the Springpole Technical Report, is of the opinion that further attempts to convert the remaining inferred material to indicated would be of questionable
value. The current proportion of the resource classified as inferred is 7.6% of total tonnes and 4.7% of contained gold.

Page 40

Mining Operations 

The mine development plan for the Springpole Project contemplates open pit mining with a mine plan to mine a total of 151 Mt of mineralised material (139 Mt of processing plant feed) and 319 Mt of
waste (2.1:1 overall strip ratio mined and 2.4:1 strip ratio for material processed) over a twelve-year mine production life, including stockpile reclamation. The current life of mine (“LOM”) plan focuses
on achieving steady plant feed production rates, and mining of higher grade material early in schedule, as well as balancing grade and strip ratios. An elevated cut-off grade is applied throughout the
mine life. Low grade mineralised material is stockpiled and processed at the end of mining. 

The LOM production schedule is shown in the table below. The open pit mining operation is planned as an owner-operated scenario. 

Page 41

Proposed LOM Production Schedule

Item

Units

Total

1

2

3

4

5

6

7

8

9

10

11

12

Years

Mineralised Material
Mined 

   Au Mined Grade 

   Ag Mined Grade 

Contained Au 

Contained Ag 

Waste Mined 

Strip Ratio 

Total Material Mined 

Stockpiled Mineralised
Material 

Stockpile Reclaim 

Mill Feed 

   Au Grade 

   Ag Grade 

kt 

g/t 

g/t 

koz 

koz 

kt 

w:o 

kt 

kt 

kt 

kt 

g/t 

g/t 

151,408 

7,796 

16,593 

16,705 

16,721 

16,388 

16,416 

18,703 

16,543 

14,984 

9,583 

1.10 

5.77 

5,355 

28,066 

1.20 

2.16 

301 

540 

1.06 

4.54 

566 

1.22 

5.74 

655 

1.22 

6.47 

658 

1.42 

7.41 

750 

1.22 

6.15 

643 

0.82 

5.01 

495 

2,422 

3,081 

3,477 

3,904 

3,247 

3,012 

319,002 

57,204 

48,407 

48,295 

48,279 

43,612 

43,584 

20,758 

2.1 

7.3 

2.9 

2.9 

2.9 

2.7 

2.7 

1.1 

0.95 

6.46 

504 

3,436 

6,414 

0.4 

0.98 

6.81 

473 

3,280 

2,090 

0.1 

0.91 

4.90 

280 

1,508 

324 

0.0 

976 

0.94 

5.01 

29 

157 

36 

0.0 

470,411 

65,000 

65,000 

65,000 

65,000 

60,000 

60,000 

39,462 

22,956 

17,074 

9,907 

1,012 

31,435 

1,797 

3,458 

3,566 

3,591 

3,250 

4,069 

5,563 

3,403 

1,844 

825 

68 

18,555 

0 

0 

0 

0 

0 

0 

0 

0 

0 

4,382 

12,232 

138,528 

5,999 

13,135 

13,139 

13,130 

13,138 

12,347 

13,140 

13,140 

13,140 

13,140 

13,140 

1.00 

5.28 

1.20 

2.16 

1.06 

4.54 

1.22 

5.74 

1.22 

6.47 

1.42 

7.41 

1.22 

6.15 

0.82 

5.01 

0.95 

6.46 

0.98 

6.81 

0.73 

3.94 

0.42 

2.22 

0 

0.00 

0.00 

0 

0 

0 

0.0 

0 

0 

1,940 

1,940 

0.38 

2.02 

Page 42

The proposed overall site layout for the Springpole Project includes an open pit, waste rock facilities, plant site and tailings management facility locations. Much of the planned open pit lies beneath
northern embayment of Springpole Lake. The mine plan requires that this embayment be dammed and dewatered, prior to mining commencement. The proposed dammed portion of Springpole Lake is
proportiately small and totals 152 Ha representing 6.1% of the total surface area of the lake. 

The  mine  design  process  for  the  deposit  commenced  with  the  development  of  Whittle  optimization  input  parameters.  These  parameters  included  estimates  of  metal  price,  mining  dilution,  process
recovery, offsite costs, geotechnical constraints (slope angles) and royalties. 

Processing and Recovery Operations 

The Springpole Technical Report envisages a 36,000 t/d process plant treating moderate hardness (BWi of 12 kWh/t to 14 kWh/t) material averaging 1 g/t gold and 6 g/t silver. Testwork determined that
a moderate grind P80 size of 70 µm should achieve 80% gold extraction through whole-ore cyanide leaching for at least 24 hours (design of 36 hours). Gravity recovery was considered optional under
the Springpole Technical Report, as only higher grade feed would benefit from including this circuit. 

Based on the testwork results in 2012/2013 and in 2017, the Portage zone material is very consistent in grade and leaching characteristics. There does not appear to be much requirement for metallurgical
domaining or characterisation of different areas of the Portage zone. The minor East Extension, Camp and Main zones are different in their gold mineralogy and have been evaluated in the 2012/2013
metallurgical testwork programs. 

Infrastructure, Permitting and Compliance Activities 

There is no existing infrastructure within 50 km of the Springpole Project area. The primary access point for the Springpole Project will likely be a two lane access corridor road. SRK is of the view that,
based  on a  cursory  review  of  the  alignment using  low  resolution  topographical  mapping, it  is  anticipated  that  only  basic cut/fill  techniques  will  be  required to  construct the  road.  The  unpaved  road
surface will require ongoing maintenance consisting of re-grading and topdressing the running surface to reduce the wear on the haul truck and heavy equipment tires. Topdressing will be sourced from
the local borrow sources used during construction.

There are four 7 m wide single lane access roads located throughout the Springpole Project area. All single lane access roads will be constructed using conventional cut and fill techniques prior to the
placing of an approximately 0.5 m thick compacted sub-base layer sourced from locally developed and approved borrow sources. Routine surface water management along all roads will be achieved by
ensuring  the  roads  are  graded  with  a  crown.  Eleven  locations  along  the  access  corridor  road  will  have  corrugate  steel  culverts  installed  to  allow  surface  water  to  pass  while  no  culverts  have  been
identified for the single lane access roads. 

Two major stream crossings will be required along the access corridor road. An arched culvert will be constructed at the Deaddog Stream Crossing while a pre-fabricated bridge will be constructed at the
Birch River Crossing. 

Surface  infrastructure  earthworks  will  also  use  conventional  cut  and  fill  techniques  to  provide  suitably  graded  areas  to  place  the  buildings  and  allow  for  surface  drainage.  The  buildings  will  be  of
modular design or consist of fully contained prefabricated components. These structures will require minimal on-site construction, plumbing, and electrical work. 

Page 43

Substantial storage of fuel will not be required on-site due to the easy access to the nearby highway. Some fuel storage will be required for the mine, haul, and light vehicle fleets, as well as for the heavy
equipment and production of ammonium nitrate/fuel oil, a bulk explosive. It has been assumed that a 5 ML fuel tank farm, within a suitably-sized bund, is to be constructed at the mine site. The Fuel
Tank Farm should be located on a blasted bedrock foundation. Compacted engineered backfill will be used to bring the foundation up to the appropriate grades and provide suitable bedding material for
the lined containment facility, as well as be used for pedestal supports for the fuel tanks. 

A 60 km long by 23 m wide right-of-way will be cleared, grubbed and prepared for the installation of a 115 kV wood pole transmission line using 636,000 mils conductor. The right-of-way will start
from Highway 105 near Ear Falls and travel a further 90 km alongside the existing Hydro One corridor overland where it will connect to and follow the access corridor road to the project site. 

The potential impacts the project may have on Springpole and/or Birch Lake are considered to be the more environmentally and socially sensitive components of the project. We are cognizant of these
sensitivities and have taken steps to design the project with these sensitivities in mind. To that end, the project is designed to avoid direct interaction with the Birch Lake watershed, and all baseline
studies carried out to date are structured to identify areas of risk so they can be protected to minimize impact during the development and operation of the project or totally avoided.

The proposed project will need to be screened under the Canadian Environmental Assessment Act 2012 (“CEAA”). The requirement of a federal Environmental Assessment (“EA”) will become clearer
once consultations with CEAA administrators for the development of a project description are completed; however, it is expected that a federal assessment of the proposed project will be required given
the project’s potential impacts on fish, fish habitat, and other aquatic species. At the provincial level, it is anticipated the project will require multiple Class EAs or individual EAs to develop the mining
project.

The management of the mine waste (tailings and waste rock) also represents a longer term environmental concern. The tailings management facility and waste rock repository will likely assimilate fish
bearing ponds and doing so will likely involve additional fish habitat compensation. The next phase of engineering for the Springpole Project will further evaluate alternative mine waste management
areas to avoid impacting water bodies. The environmental risks associated with tailings and waste rock management following operations will be addressed as part of the project’s detailed closure plan. 

All  potential  environmental  impacts  associated  with  the  Springpole  Project  can  be  mitigated  through  the  implementation  of  accepted  engineering  practices  currently  employed  throughout  Canada’s
mining industry. A detailed monitoring plan will also be developed to ensure environmental compliance of all components of the mine throughout its construction, operation, closure, and post-closure
activities. 

We comply with permit, notice and consultation requirements as they relate to the on-going exploration work on the Springpole Project. Legislation that requires material permits and notices include the
provincial Mining Act, Public Lands Act, Lakes and Rivers Improvement Act, Ontario Water Resources Act, as well as the federal Fisheries Act. 

To date, no formal memorandum of understanding agreements have been signed with local First Nations. 

Page 44

Capital and Operating Costs 

Project  costs  in  the  Springpole  Technical  Report  were  estimated  from  a  combination  of  sources  including  first  principles,  reference  projects,  vendor’s  quotes,  cost  service  publications  and  SRK
experience. Costs were considered from the commencement of production forward. Costs incurred prior to this date were considered as “sunk” for the purposes of economic assessment. 

The capital cost estimate for the project is shown in the table below at a total of $723M. Contingency of 10% was included for mine capital costs and 13.5% for process plant while a 40% contingency of
direct capital cost estimates was used for the tailings management facility and other infrastructure. Engineering, procurement, construction and management costs are contained within the underlying
estimates. Property acquisition costs are not included in the capital estimate. 

Capital Cost Estimates 

Item

   Preconstruction Owners Costs 

   Initial Capital 

   Sustaining Capital 

   Mine Closure 

*Total Capital Costs

$M

7 

579 

117 

20 

723 

*Including 10% contingency on mine, 13.5% on process plant, and 40% infrastructure capital including tailings facility. 

A summary of the operating cost estimate by SRK is shown in the table below. The OP mining operating cost assumes owner-operated mining including technical/supervisory support staff. Diesel fuel
was estimated to cost $0.78/L and power was estimated to cost $0.08/kWh. 

Operating Cost Estimates 

   Mining including stockpile re-handle 

Activity

   Processing 

   Water Management 

   Tailings Handling 

   G&A 

Total Operating Cost

   Treatment and Refining Charges 

   Royalty Per Ounce @3% 

Total Cash Costs including Royalty and TCRC

LOM
($M)

733 

1,038 

2 

202 

247 

2,221

18 

150 

2,389

Per Tonne of
Mill Feed ($)

Per Ounce of
AuEq* ($)

5.29 

7.49 

0.01 

1.47 

1.78 

16.04

N/A 

N/A 

N/A 

190.00 

268.87 

0.44 

52.41 

63.90 

575.62

4.61 

38.86 

619.09

*Troy Ounce of AuEq = total revenue from precious metals divided by gold price per ounce

The economic analysis that forms part of this summary of the Springpole Technical Report is intended to provide an initial review of the Springpole Project’s potential and is preliminary in nature. The
economic analysis includes consideration of inferred mineral resources that are considered too speculative geologically to have the economic considerations applied to them that would enable them to be
categorized as mineral reserves, and there is no certainty that the preliminary economic assessment based on these mineral resources will be realized. Mineral resources that are not mineral reserves do
not have demonstrated economic viability. 

Page 45

The base case economic analysis results indicate an after-tax net present value of $792M at a 5% discount rate with an IRR of 26.2% . Payback will be in early year four of production in a projected
twelve-year LOM. The economics are based on a base case of $1,300/oz long-term gold price, $20/oz long-term silver price, and production rate of 36,000 t/d over 365 d/yr. Direct operating costs are
estimated to be $619/oz of AuEq. Total capital costs are estimated at $723M, consisting of initial capital costs of $586M, ongoing sustaining capital of $117M and mine closure costs estimated at $20M. 

Exploration, Development and Production 

There is no on-going exploration taking place on the Springpole Project at this time. 

Page 46

Goldlund 

Technical report 

The Goldlund Property project (the “Goldlund Project”) description is based on the project’s technical report: Technical Report and Resource Estimation Update on the Goldlund Project, Patricia and
Kenora Mining Division, Ontario (issue date February 7, 2017, effective date September 20, 2016) (the “Goldlund Technical Report”). The report was prepared for us in accordance with NI 43-101,
by or under the supervision of Todd McCracken, P.Geo.; a qualified person within the meaning of NI 43-101. The following description has been prepared under the supervision of Dr. Chris Osterman,
Ph.D., P.Geo., who is a qualified person within the meaning of NI 43-101, but is not independent of us. 

The  conclusions,  projections  and  estimates  included  in  this  description  are  subject  to  the  qualifications,  assumptions  and  exclusions  set  out  in  the  Goldlund  Technical  Report,  except  as  such
qualifications, assumptions and exclusions may be modified in this AIF. We recommend you read the Goldlund Technical Report in its entirety to fully understand the project. You can download a copy
from our SEDAR profile (www.sedar.com), or from our website (www.firstmininggold.com). 

Project description, location and access 

The  Goldlund  Project  is  located  in  northwestern  Ontario,  approximately  30  km  northeast  from  Dryden  and  stretches  over  several  townships  of  the  Patricia  Mining  and  Kenora  Mining  Divisions  of
northwestern Ontario. The Goldlund Project is centered at 49.900203 north latitude and 92.341103 west longitude (545800E, 5527400N NAD 83 Zone 15) NTS 52F/16. 

Access to the Goldlund Project is by Ontario Provincial Highway 72, approximately 60 km from Dryden, or approximately 45 km southwest of Sioux Lookout. A private all-weather gravel road leads
from  this  point  to  the  Goldlund  Property.  The  road  into  the  Goldlund  Property  would  require  upgrading  to  sustain  any  form  of  mining  operations,  but  is  accessible  by  two-wheel  drive  vehicle  for
exploration. Regularly scheduled passenger air service and charter flights are available to the towns of Dryden and Sioux Lookout. 

We have full surface rights on the 27 patents and 1 mining lease (the “Mining Lease”). Surface rights to the remaining claim on the Goldlund Project currently remain with the Crown. The Ontario
Mining Act (2010) grants surface access to a mineral claim without owning the surface rights, with proper consultation with stakeholders in the area. All claims and patents are registered to our wholly-
owned subsidiary Goldlund. 

Underlying royalties which affect the Goldlund Property are:

• 

• 

• 

• 

1% NSR payable to an arm’s length vendor for 36 claims totalling 576 ha; 

1% NSR payable to Goldlund Mines Limited on any ore mined above 50 m below the existing shaft collar for 6 patented claims and 3 patented claim covered by the Mining Lease.
We have a right of first refusal in the event the holder wishes to dispose of its interest in the NSR; 

2.5% NSR payable to Rio Algom Limited for 21 patented claims. We have the right to purchase the NSR in its entirety for $2,500,000 and a right of first of refusal in the event that
Rio wishes to sell the NSR. 

2% NSR payable to 1074127 Ontario Limited in accordance with industry practice on the sale of all minerals from the property for 13 mining claims. We have right to purchase
100% of the NSR at any time for $1,500,000 and a right of first refusal in the event that the holder wishes to sell the NSR. 

Page 47

The Goldlund Project has two historic shafts that have been capped, an underground portal that has been blocked, a small open pit that is partially flooded, a waste rock stockpile, a mineralized material
stockpile, a building housing the original mill on the Goldlund Property, and small tailing containment facility. All have been overgrown with vegetation. 

All permits and licenses to conduct exploration work in the Goldlund Project are in place. 

History 

Exploration of the Goldlund Property dates back to the 1940s. From the late 1940s up until 1988, intermittent exploration was carried out by various companies mainly on five gold bearing zones. Past
work included shaft sinking, driving a ramp, and underground development, including drifting and crosscuts on four levels.

There  was  a  major  period  of  exploration  in  the  area  from  1946  to  1952,  in  response  to  the  discovery  of  gold  mineralization  in  the  southeastern  part  of  Echo  Township.  The  historic  Newlund  and
Windward gold deposits were discovered during this period.

The Newlund prospect saw extensive underground exploration (4,570 m of drifts and crosscuts, 6,220 m of diamond drilling) through five levels, via a 255 m deep shaft. The first level (200 ft.) of the
Newlund/Goldlund workings extends for over 3.2 km, connecting on the west with the 68 m shaft of the Windward prospect, crossing the entire Windward claim block.

Virtually no work was carried out on the Echo Township gold prospects from 1952 to 1973. In 1974, most of the surface facilities were rehabilitated and re-sampled portions of the first and second
levels. In total, some 151,000 ft. (approximately 46,000 m) of surface drilling has been completed in 506 holes, and more than 60,000 ft. (approximately 18,300 m) of underground drilling has been
completed in 466 holes.

From  mid-1982 to early  1985, an  underground mine and an  open pit  mine was operated on  the  Goldlund  Property and  processed material through the mill  at the site. Production records have been
compiled that  show  underground mine production of  approximately 100,000  tons  (approximately 90,700  t) at an  estimated grade  of  0.15 oz./ st  (approximately  4.23  g/t) gold together  with  open pit
production of approximately 43,000 st (approximately 39,000 t), at an estimated grade of 0.17 oz./ st (approximately 4.80 g/t) gold. Plant records show that some 132,000 st (approximately 119,750 t)
were processed, with 18,000 oz. of recovered gold.

Geological setting, mineralization and deposit types 

The  Goldlund  Project  is  situated  within  a  northeasterly-projecting  arm  of  the  Wabigoon  Sub-province  extending  from  Wabigoon  Lake  to  Sioux  Lookout.  The  area  is  underlain  by  sedimentary  and
volcanic rocks, numerous intermediate to mafic sub-volcanic intrusive sheets, and intruded by several granitoid stocks. The stratigraphic assemblage has been subdivided into five principal rock groups:

• 

• 

• 

• 

• 

Northern Volcanic Belt; 

Northern Sedimentary Group; 

Central Volcanic Belt; 

Southern Sedimentary Group; and 

Southern Volcanic Belt. 

Page 48

The area has been affected by multiple deformational events resulting in a predominately northeasterly structural fabric. Gold exploration dates back to at least the 1940s with the majority of occurrences
located in the Central and Southern Volcanic Belts. 

The area is comprised of meta-volcanic and meta-sedimentary rocks intruded by several granitoid stocks and many smaller porphyritic and non-porphyritic bodies. The area has been subjected to at least
four  phases  of  deformation  resulting  in  a  predominantly  northeasterly-striking  structural  grain.  Regional  and  more  important  local  alteration  occurred  in  two  pulses;  one  preceding  the  earliest
deformation and one coinciding with the late deformation. Quartz veining, gold mineralization, and related alteration are related to the later alteration event. 

A 3 km wide belt of Precambrian basaltic volcanic rocks strikes northeast across the Goldlund Project. This basaltic formation is bound by Precambrian sediments to the north and to the south, with a
wedge of felsic volcanics that occurs between the basalt and sediments to the south of the basalt. 

A suite of Leucotonolite to diorite sills (“granodiorite” in mine terminology) have intruded near the contact between the tuffs to the south and the spherulitic lavas to the north. These strata-parallel sills
dip from vertical to -80° southward and range from 14 meter to 60 meter in thickness. A subsidiary suite of sills intrude narrow tuff beds in spherulitic basalt lavas. These strata-parallel intrusions are
known to extend northeastward well beyond the Goldlund Project and south-westward beyond Cross Echo Lake where they re-appear just south of Troutfly Lake. It has been postulated that this series of
intrusions may occur intermittently over a strike-length of 15 km. 

The gold mineralization occurs concentrated in quartz filled cross fractures that strike 010° to 015° and dip northwest at -40° to -75°. Historically it is reported that these gold bearing fractures occur
concentrated in zones that extend intermittently at intervals of 200 m to 300 m along the 1.6 km length of the underground workings that has been explored to a vertical depth of 150 m to 200 m on the
former Windfall and Goldlund Property. 

Gold  mineralization  occurs  in  essentially  two  types  of  deposits  in  the  area  of  the  Goldlund  Project  with  the  most  important  gold  mineralization  being  associated  with  quartz  vein  and  stock-work
structures.

Gold mineralization at the Goldlund Project is hosted by zones of northeast-trending and gently to moderately northwest-dipping quartz stockworks (comprised of numerous quartz veinlets less than 1
cm to 20 cm thick). The stockwork zones form bands within the dikes that intrude the east-northeast-trending mafic volcanic country rocks. The quartz veins and veinlets contain occasional fine-grained
to coarse-grained pyrite. The intervening areas between the quartz veinlets exhibit strong to moderate feldspathic alteration associated with common fine to medium-grained pyrite and magnetite. 

The mineralized sills  strike generally northeast (065°)  and  dip steeply to the southeast. The quartz stockwork  veins generally  strike 010° to  015°  and dip northwest at -40°  to  -75°.  This results in a
shallow rake within the various zones.

Page 49

The identified mineralization fits an Archean shear zone-hosted quartz vein model (“Archean Lode gold”). 

The dominant, and economically most significant type, of the shear zone hosted occurrences are transverse vein arrays within competent rocks and particularly the intermediate to mafic sub-volcanic
intrusive  sheets.  Vein  systems  occupy  tensional  fractures  related  to  internal  deformation  of  the  competent  units  as  folds  tightened  during  stage  three  deformation.  Vein  arrays  could  be  expected  to
develop near fold hinges, within fold limbs, and along axial planar foliations. The orientations of individual veins within the arrays are affected by their locations within folds. 

Exploration 

As of the effective date of the Goldlund Technical Report, we had not conducted any surface exploration on the Goldlund Project. 

Drilling 

As of the effective date of the Goldlund Technical Report, we had not conducted any diamond drilling on the Goldlund Project. All reported diamond drilling completed by Tamaka was done prior to
our amalgamation with Tamaka. Tamaka conducted three drilling programmes: 2007 – 2008, 2011 and 2013 – 2014. 

The drilling conducted by Tamaka was designed to extend and expand the potential resource of the Goldlund Project by targeting strike and down dip potential of the various mineralized zones as well
as increase the confidence level in the continuity of resource of the Goldlund Project by targeting the known mineralized zones on the Goldlund Project with infill drilling. 

The drilling was completed by C3 Drilling of Ithaca, New York and North Star Drilling Ltd. of Thunder Bay. The drilling program was managed independently by geologists employed by Fladgate
Exploration Consulting Corporation (“Fladgate”) based in Thunder Bay and monitored by the Tamaka employees. A total of 24 drillholes were completed during the 2013 and 2014 drill program. All
holes were drilled NQ (47.6 mm) and all drilling runs were in 10 ft. intervals (3 m). 

Sampling, analysis and data verification 

The following is a description of the sampling methodology for the Tamaka 2007 – 2008 drilling program: 

• 

• 

• 

• 

• 

• 

• 

Drillers deliver the four-row NQ or NQ2 core boxes to the core logging facility. 

Core lids are removed and the boxes placed on the core logging table in order. 

A technician measures run lengths to confirm block markers. 

The technician records the rock quality designation (“RQD”) of the core on a computer form. 

Magnetic susceptibility is recorded over the entire hole length at 0.5 m intervals. 

Core is photographed (both wet and dry). 

Logging is completed by the geologist directly into a Microsoft Excel spreadsheet template form. Each drill log is a separate file: 

o 

o 

logs record lithology, structures, alteration and sulphide content; 

all geology related marking on the core use a yellow lumber crayon. 

Page 50

• 

• 

• 

• 

• 

• 

• 

• 

Sample intervals marked with a red lumber crayon on the core. 

Sample lengths are variable, 20 cm minimum sample length, 1.5 m maximum sample length. 

The samples do not cross lithological boundaries: 

o 

o 

quartz veins are isolated if possible as well as zones in increased sulphides or alteration; 

shoulder sample of 1 m are collected on both sides of the mineralized sections; 

o 
Three dedicated technicians were trained on sampling: 

due to the nature of the mineralization, and from the onset of drilling, the decision was made by Tamaka staff to collect samples continuously from collar to toe of hole. 

o 

o 

o 

o 

o 

o 

top-mounted core saw with a four-compartment settling tanks to recycle the water; 

a sample interval sheet was generated by the geologist logging the core; the sheet contained the Borehole ID, From, To intervals, and sample number; 

the technician verifies the sample number from the sample sheet with the sample number from pre-printed sample books provided by the laboratory; 

the technician cuts the core and places one half in a plastic sample bag and returns the other half to the core box; 

one sample tag is placed in the sample bag, one sample tag is stapled into the core box at the beginning of the sample interval; 

sample bags with sample and sample tag are sealed with fibre tape. 

Quality assurance and quality control samples are inserted into the sample stream. Standards, blanks, field, and crush duplicates were inserted into the sample series using the same
number sequence as the samples themselves. A QA/QC sample was inserted every 30 samples and were alternate between crush duplicates, field duplicates, standards, and blanks.
Pulp duplicates performed by Accurassay were also incorporated in the program. 

Samples are placed in rice bags and stored in the core logging facility until shipment. 

A Tamaka employee delivers the samples to Manitoulin Transport in Dryden for delivery to Accurassay Laboratories (“Accurassay”) in Thunder Bay. Accurassay is an accredited
facility, conforming to requirements of CAN P-4E ISO/IEC 17025, and CAN-P-1579. 

The laboratory returned all course rejects and pulps to Tamaka for storage at the Goldlund Project. 

The following is a description of the sampling methodology for the Tamaka 2011 drilling program: 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

Drill core was delivered by C3 Drilling to the Tamaka core logging facility located on site at the end of every shift. 

Core was put on the core logging tables for logging by the geologist or geological technician. 

A geologist technician checked the block measurements and measures recorded the RQD. Errors in block measurements were reported to the geologists. 

A technician recorded the magnetic susceptibility using a hand-held instrument for each 3 m length of core. 

Certain initial holes were logged into Microsoft Excel spreadsheets and the remainder were logged into a Gemcom© Gemslogger (“Gemslogger”) Microsoft Access database. 

A geologist entered the header information from a planned drillhole spreadsheet. 

A geologist logged the core, recording lithology, alteration, structure, and mineralization in Gemslogger or the spreadsheet and marking the intervals with a grease pen. 

A geologist inserted sample tags for intervals to be sampled, recording these intervals in Gemslogger or the spreadsheet. 

Sample lengths range between 0.2 and 2.6 m in length with an average sampling length of around 0.7 m. 

No samples crossed lithological boundaries. 

Page 51

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

At least two shoulder samples are taken on either side of the mineralization. 

Sample tags marked with Standard Reference Material (“SRM”), blanks and duplicates were inserted at set intervals by the geologist. 

Core was photographed after logging and sampling was completed; both wet and dry photos were taken. 

Core was then relocated to the core splitting facility. 

A technician then double checked the intervals given in the sample booklet with printed logs from Gemslogger. 

Core was split using a top-mounted diamond saw blade. 

Half of the core was placed in a sample bag while the other half was replaced in the core box. 

Blanks  and  SRMs  were  inserted  as  specified  in  the  sample  booklet.  Standards,  blanks,  field,  and  crush  duplicates  were  inserted  into  the  sample  series  using  the  same  number
sequence  as  the  samples  themselves.  A  QA/QC  sample  was  inserted  every  30  samples  and  were  alternate  between  crush  duplicates,  field  duplicates,  standards,  and  blanks.  Pulp
duplicates performed by Accurassay were also incorporated in the program. 

For field duplicates, the remaining half of the core was quarter split and placed in a sample bag. 

For coarse duplicates, a sample tag was placed in an empty sample bag. 

The sample tag was stapled to the inside of the sample bag and the sample bag is stapled closed. 

Sample tags were placed in rice bags and stored in crates awaiting shipment. 

Crates were shipped every week to Accurassay Laboratories in Thunder Bay by Manitoulin Transport. 

Downhole surveys were conducted using a Maxibor instrument while the drill rig was still setup on the drill pad. 

Once the drill rig was moved, collar locations were verified using a hand-held GPS. 

Once all the data is finalized in the field, the field databases/spreadsheets were transferred to the office in Thunder Bay where the master database is stored. 

Page 52

The following is a description of the sampling methodology for the Tamaka 2013-2014 drilling program: 

• 

• 

• 

• 

• 

• 

• 

• 

• 
• 

• 

Drillers deliver the four-row NQ or NQ2 core boxes to the core logging facility. 

Core lids are removed and the boxes placed on the core logging table in order. 

A technician measures run lengths to confirm block markers. 

The technician records the rock quality designation (“RQD”) of the core on a computer form. 

Magnetic susceptibility is recorded over the entire hole length at 0.5 m intervals. 

Core is photographed (both wet and dry). 

Logging is completed by the geologist directly into a Microsoft Excel spreadsheet template form. 

Each drill log is a separate file: 

o

o

logs record lithology, structures, alteration and sulphide content; 

all geology related markings on the core use a yellow lumber crayon. 

Sample intervals marked with a red lumber crayon on the core. 
Sample lengths are variable; 20 cm minimum sample length, 1.5 m maximum sample length. 

The samples do not cross lithological boundaries: 

o

o

o

quartz veins are isolated if possible as well as zones in increased sulphides or alteration; 

shoulder sample of 1 m are collected on both sides of the mineralized sections; 

due to the nature of the mineralization, and from the onset of drilling, the decision was made by Tamaka staff to collect samples continuously from collar to toe of hole. 

• 

Three dedicated technicians were trained on sampling: 

o

o

o

o

o

o

o

top-mounted core saw with a four-compartment settling tanks to recycle the water; 

a sample interval sheet was generated by the geologist logging the core; the sheet contained the Borehole ID, From, To intervals, and sample number; 

the technician verifies the sample number from the sample sheet with the sample number from pre-printed sample books provided by the laboratory; 

the technician cuts the core and places one half in a plastic sample bag and returns the other half to the core box; 

one sample tag is placed in the sample bag, one sample tag is stapled into the core box at the beginning of the sample interval; 

sample bags with sample and sample tag are sealed with fibre tape; 

quality assurance and quality control samples are inserted into the sample stream. Standards, blanks, field, and crush duplicates were inserted into the sample series using
the  same  number  sequence  as  the  samples  themselves.  A  QA/QC  sample  was  inserted  every  30  samples  and  were  alternate  between  crush  duplicates,  field  duplicates,
standards,  and  blanks.  Pulp  duplicates  performed  by  Accurassay  were  also  incorporated  in  the  program.  A  second  aliquot  of  pulp  (from  the  pulps  remaining  after
Accurassay analysis) from samples (predetermined by Fladgate) by Accurassay to be shipped to a separate lab for analysis. 

Page 53

• 

• 

• 

Samples are placed in rice bags and stored in the core logging facility until shipment. 

A Tamaka employee delivers the samples to Manitoulin Transport in Dryden for delivery to Accurassay in Thunder Bay. 

The laboratory returned all course rejects and pulps to Tamaka for storage at the Goldlund Project. 

All samples for each of the Tamaka drill programs are processed using both jaw crushers and ring mill pulverizers. Samples received by the lab were processed using the following sample preparation
packages: 

• 

• 

• 

Dry, crush (less than 5 kg) 90% -8 mesh (2 mm); 

Split (1,000 g); and 

Pulverize to 90% -150 mesh (106 μ). 

The 2007 – 2008 samples were analyzed for gold and silver using a four acid digestion followed by a 50 g fire assay (FA) with inductively coupled plasma (“ICP”) finish.

Certain of the 2011 samples were analyzed using a conventional 30 g Fire Assay with an Atomic Absorption finish (“FA/AA”) for gold and a 0.25 aqua regia digestion with an AA finish for silver. For
the remaining 2011 samples, a 50 g conventional fire assay with an AA finish and a 0.25 aqua regia digestion with an AA finish for silver was performed from the 500 g pulp. A second 500 g pulp was
analyzed using a gravimetric finish for samples in excess of 10 ppm gold. In total, during the 2011 drill program, 10,914 core samples were sent to the laboratory for analysis. 

All 2012 and 2013-2014 samples were analyzed by a 50 g conventional fire assay with an AA finish and a 0.25 aqua regia digestion with an AA finish for silver was performed from the 500 g pulp. A
second 500 g pulp was analyzed using a gravimetric finish for samples in excess of 10 ppm gold. 

Tamaka’s QA/QC for each of its drilling programs was generally consistent. The QA/QC programs consisted of the insertion of blanks, Standard Reference Manual (“SRM”) samples, field duplicates,
and crush duplicates into the sample stream at set intervals. SRMs were inserted every 20th sample while blanks were inserted every 27th to 30th sample. Field and crush duplicates were inserted into the
sample stream only for the latter portion of the 2011 drilling campaign with a frequency of one field duplicate every 30th sample and one crush duplicate every 32nd sample. In addition to the field-
inserted QA/QC program, the laboratories operate their own laboratory QA/QC system. The labs insert quality control materials, blanks and duplicates on each analytical run. 

The  Tamaka  database  has  gone  through  several  validations.  The  original  data  files  received  prior  to  the  2010  resource  estimate  were  validated  using  103  (10%)  of  the  1,065  drillholes  in  the  total
database. The validation was completed by the author of the Goldlund Technical Report, while he was employed by Tetra Tech. Data verification was completed on collar co-ordinates, end-of-hole
depth, down-the-hole survey measurements, “From” and “To” intervals, measurements of assay sampling intervals, and gold grades that were compiled from hand written drill logs into Microsoft Excel
spreadsheets. The error rate of the initial dataset exceeded the acceptable limit of 1% of errors. Most errors were insignificant and related to mistakes in transcription. Tamaka retrieved the dataset from
Tetra Tech and corrected the entire dataset before returning the files to Tetra Tech. The second round of validation of the dataset returned no errors. 

Page 54

2011 and 2012 round of validation – All data is now recorded and received digitally, so it is possible to check 100% of the assay data for Tamaka surface holes against the digital assay certificates.
There is 100% agreement between the assay certificates and the assay data in the database. The same is true of collar coordinates, survey data, and lithology intervals. 

2013 and 2014 round of validation – All data is now recorded and received digitally, so it is possible to check 100% of the assay data for Tamaka surface holes against the digital assay certificates.
There is 100% agreement between the assay certificates and the assay data in the database. The same is true of collar coordinates, survey data, and lithology intervals. 

The drillhole data was imported into Surpac 6.6, which has a routine that checks for duplicate intervals, overlapping intervals, and intervals beyond the end of hole. The errors identified in the routine
were checked against the original logs and corrected. 

Mineral processing and metallurgical testing 

Tamaka  received  completed  results  of  three  metallurgical  studies  on  the  Goldlund  Property;  a  gold  deportment  study,  a  scoping  study  including  comminution  testing,  and  a  review  of  the  acid-base
accounting completed as part of the scoping study. 

Reported overall gold extraction for the high-grade samples by gravity separation, flotation of the gravity tailing, and cyanidation of the flotation concentrate ranged from 55% to 74%. Reported overall
gold extraction for bulk testing and composites by gravity separation and cyanidation of the entire gravity tailing ranged from 85% to 96%.

The majority of samples were determined to be not Potential Acid Generating (“PAG”), however two samples did have neutralization potential ratios of less than 1 and sulphide-sulphur greater than
12%, indicating that they are PAG. Due to the limited number of samples, these results should be considered preliminary, and further sampling and testing is required to accurately determine whether the
tailings would be PAG. 

Mineral resource estimates 

We compiled all the data used in completing the mineral resource from original source drillhole documents and from plan and section originals and copies. The Goldlund Project has been drilled by
1,816 drillholes. However, only drillholes within the areas of interest and with exploration potential were included in the database. In addition to the drillhole database, a dataset containing underground
wall sampling intervals was included. Wall sampling was conducted as continuous samples on both walls and at times at chest and back heights. The wall sampling data was converted into drillhole
format to supplement the dataset. All resource estimations were conducted using Surpac version 6.6.

A pit shell analysis using a base case of US$1,350 gold price and a cut-off grade of 0.4 g/t Au, provided a pit constrained Indicated gold resource estimate of 9.3 Mt with an average grade of 1.87 g/t and
additional pit constrained Inferred resource of 40.9 Mt with an average grade of 1.33 g/t for the Goldlund Property. Table A summarizes the Whittle pit constrained resource. 

Page 55

The Goldlund deposit remains open along strike and to depth. 

Classification
Measured

Indicated

M&I
Inferred

Zone
1 
2 
3 
4 
5 
7 
8 
Subtotal 
1 
2 
3 
4 
5 
7 
8 
Subtotal 
Subtotal 
1 
2 
3 
4 
5 
7 
8 
Subtotal 

Tonnage
-
-
-
-
-
-
-
-
5,508,000 
1,642,900 
-
1,664,600 
-
-
508,600 
9,324,100 
9,324,100 
17,802,000 
1,028,000 
1,385,000 
734,000 
1,284,000 
17,947,000 
715,000 
40,895,000 

Au g/t
-
-
-
-
-
-
-
-
1.65 
1.76 
-
2.73 
-
-
2 
1.87 
1.87 
1.36 
1.22 
1.61 
2.40 
1.19 
1.28 
0.90 
1.33 

Ounces
-
-
-
-
-
-
-
-
292,197 
93,000 
-
146,100 
-
-
29,200 
560,497 
560,497 
778,422 
40,000 
71,666 
57,000 
49,000 
737,004 
21,000 
1,754,092 

Recent activities

In January 2017, we announced the commencement of a 27,000 m drilling campaign at Goldlund (the “2017 Goldlund Drilling Program”), with the program focusing on infill and resource expansion
of Zone 7 (see our news release dated January 24, 2017). 

In April 2017, we announced the assay results from the first 12 holes of Phase 1 of the 2017 Goldlund Drill Program (see our news release dated April 25, 2017 for detailed information). The highlights
of these holes were as follows: 

• 

• 

• 

Hole GL-17-044 intersected 26.0 m of 2.14 g/t Au (including 2.0 m of 18.43 g/t Au); 

Hole GL-17-021 intersected 52.0 m of 2.21 g/t Au (including 2.0 m of 43.09 g/t Au); and 

Hole GL-17-017 intersected 62.0 m of 0.90 g/t Au (including 2.0 m of 12.74 g/t Au). 

Page 56

The following table sets out the assay results for these first twelve holes: 

Table 1A: First Set of Phase 1 Drill Hole Assay Results from Goldlund 

Hole ID
GL-17-016 

GL-17-017 

GL-17-018 

GL-17-019 

GL-17-21 

GL-17-031 

GL-17-034 

GL-17-043 

GL-17-016 
and 
GL-17-017 
inc 
and inc 
and inc 
and inc 
and 
inc 
and inc 
and 
and 
inc 
GL-17-018 
inc 
and inc 
and inc 
and inc 
and inc 
GL-17-019 
and 
inc 
and 
GL-17-21 
inc 
and inc 
and inc 
and inc 
and inc 
and inc 
GL-17-031 
inc 
and inc 
GL-17-034 
inc 
GL-17-043 
inc 

From (m)
40.0 
54.0 
5.7 
12.0 
12.0 
32.0 
32.0 
106.0 
106.0 
106.0 
134.0 
204.0 
236.0 
30.0 
30.0 
52.0 
70.0 
104.0 
108.0 
118.0 
152.0 
166.0 
226.0 
155.0 
155.0 
185.0 
201.0 
273.0 
281.0 
289.0 
25.0 
51.0 
55.0 
104.0 
108.0 
58.0 
72.0 

To (m)
48.0 
64.0 
210.0 
74.0 
38.0 
38.0 
34.0 
116.0 
112.0 
108.0 
140.0 
244.0 
244.0 
112.0 
38.0 
72.0 
72.0 
110.0 
110.0 
126.0 
170.0 
170.0 
232.0 
365.0 
207.0 
203.0 
203.0 
301.0 
283.0 
291.0 
59.0 
59.0 
57.0 
134.0 
110.0 
74.0 
74.0 

Length (m)
8.0 
10.0 
204.3 
62.0 
26.0 
6.0 
2.0 
10.0 
6.0 
2.0 
6.0 
40.0 
8.0 
82.0 
8.0 
20.0 
2.0 
6.0 
2.0 
8.0 
18.0 
4.0 
6.0 
210.0 
52.0 
18.0 
2.0 
28.0 
2.0 
2.0 
34.0 
8.0 
2.0 
30.0 
2.0 
16.0 
2.0 

Au g/t
0.77 
0.55 
0.45 
0.90 
1.79 
5.46 
12.74 
1.86 
2.91 
7.38 
0.54 
0.32 
0.66 
0.43 
0.83 
0.70 
3.26 
1.33 
3.53 
0.45 
0.55 
1.82 
0.98 
0.85 
2.21 
5.14 
43.09 
1.38 
8.80 
6.29 
0.91 
2.81 
8.77 
0.98 
8.75 
0.34 
1.29 

Page 57

Table 1A (continued): First Set of Phase 1 Drill Hole Assay Results from Goldlund

Hole ID

GL-17-044 

GL-17-046 

GL-17-047 

GL-17-048 

Note:

GL-17-044 
inc 
and inc 
GL-17-046 
inc 
and inc 
and inc 
and inc 
GL-17-047 
inc 
and 
GL-17-048 
inc 

From (m)
80.0 
82.0 
88.0 
40.0 
48.0 
64.0 
128.0 
150.0 
96.0 
128.0 
248.0 
108.0 
134.0 

To (m)
106.0 
92.0 
90.0 
156.0 
74.0 
68.0 
152.0 
152.0 
204.0 
130.0 
254.0 
160.0 
136.0 

Length (m)
26.0 
10.0 
2.0 
116.0 
26.0 
4.0 
24.0 
2.0 
108.0 
2.0 
6.0 
52.0 
2.0 

Au g/t
2.14 
4.85 
18.43 
0.62 
1.15 
3.22 
1.31 
10.67 
0.47 
16.95 
3.55 
0.36 
3.92 

1. 

Assaying for Phase 1 of the 2017 Goldlund Drill Program was done by SGS at their laboratories in Red Lake, Ontario, and Burnaby, BC. Prepared samples were analyzed for gold by
either  Bulk  Leach  Extractable  Gold  (BLEG)  assay  techniques  or  by  lead  fusion  fire  assay  with  an  atomic  absorption  spectrometry  (AAS)  finish.  Multi-element  analysis  on  the
mineralized zones was also undertaken by two-acid aqua regia digestion with ICP-MS and AES finish. 

Table 1B: Drill Hole Locations for First Set of Holes from the Phase 1 2017 Goldlund Drilling Program

Hole ID

GL-17-016 
GL-17-017 
GL-17-018 
GL-17-019 
GL-17-021 
GL-17-031 
GL-17-034 
GL-17-043 
GL-17-044 
GL-17-046 
GL-17-047 
GL-17-048 

Azimuth °

Dip °

Length (m)

UTM East

0 
180 
0 
0 
0 
0 
0 
0 
0 
0 
0 
180 

-90 
-80 
-90 
-90 
-90 
-90 
-90 
-90 
-90 
-90 
-90 
-80 

152 
302 
149 
374 
383 
125 
228 
107 
200 
209 
278 
302 

545648 
545648 
545648 
545651 
545649 
545601 
545601 
545550 
545550 
545549 
545550 
545550 

UTM
North
5527228 
5527228 
5527213 
5527183 
5527159 
5527214 
5527177 
5527211 
5527194 
5527171 
5527154 
5527154 

Section

545650E 
545650E 
545650E 
545650E 
545650E 
545600E 
545600E 
545550E 
545550E 
545550E 
545550E 
545550E 

Page 58

At the start of May 2017, we announced the second set of assay results from Phase 1 of the 2017 Goldlund Drill Program, with 10 of the 11 drill holes assayed intersecting significant gold mineralization
(see our news release dated May 2, 2017 for detailed information). The highlights of these holes were as follows:

• 

• 

• 

Hole GL-17-084 intersected 34.0 m of 4.30 g/t Au (including 2.0 m of 48.72 g/t Au); 

Hole GL-17-105 intersected 10.0 m of 1.90 g/t Au (including 2.0 m of 9.14 g/t Au); and 

Hole GL-17-071 intersected 45.2 m of 0.97 g/t Au (including 30.0 m of 1.26 g/t Au). 

The following table sets out the assay results for the second set of holes from Phase 1 of the 2017 Goldlund Drilling Program: 

Table 2A: Second Set of Phase 1 Drill Hole Assay Results from Goldlund

Hole ID
GL-17-055 
GL-17-056 

GL-17-071 

GL-17-082 
GL-17-083 

GL-17-084 

GL-17-085 

GL-17-093 
GL-17-094 
GL-17-095 

GL-17-105 

Note:

GL-17-055 
GL-17-056 
inc 
GL-17-071 
inc 
and inc 
GL-17-082 
GL-17-083 
GL-17-084 
inc 
and inc 
GL-17-085 
and 
GL-17-093 
GL-17-094 
GL-17-095 
GL-17-105 
inc 
and 
inc 

From (m)
22.0 
10.0 
22.0 
10.9 
22.0 
48.0 

32.0 
54.0 
54.0 
78.0 
52.0 
84.0 
40.0 
23.0 
105.0 
34.0 
34.0 
84.0 
86.0 

To (m)
24.0 
42.0 
26.0 
56.0 
52.0 
52.0 

Length (m)
2.0 
32.0 
4.0 
45.2 
30.0 
4.0 

no significant mineralisation 

62.0 
88.0 
56.0 
80.0 
56.0 
88.0 
44.0 
25.0 
107.0 
44.0 
36.0 
128.0 
88.0 

30.0 
34.0 
2.0 
2.0 
4.0 
4.0 
4.0 
2.0 
2.0 
10.0 
2.0 
44.0 
2.0 

Au g/t
1.27 
0.77 
1.70 
0.97 
1.26 
3.71 

0.19 
4.30 
48.72 
8.44 
0.84 
1.02 
0.81 
3.36 
1.85 
1.90 
9.14 
0.32 
2.86 

1. 

Assaying for Phase 1 of the 2017 Goldlund Drill Program was done by SGS at their laboratories in Red Lake, Ontario, and Burnaby, BC. Prepared samples were analyzed for gold by
either  Bulk  Leach  Extractable  Gold  (BLEG)  assay  techniques  or  by  lead  fusion  fire  assay  with  an  atomic  absorption  spectrometry  (AAS)  finish.  Multi-element  analysis  on  the
mineralized zones was also undertaken by two- acid aqua regia digestion with ICP-MS and AES finish.

Page 59

Table 2B: Drill Hole Locations for Second Set of Holes from the Phase 1 2017 Goldlund Drilling Program

Hole ID
GL-17-055 
GL-17-056 
GL-17-071 
GL-17-082 
GL-17-083 
GL-17-084 
GL-17-085 
GL-17-093 
GL-17-094 
GL-17-095 
GL-17-105 

Azimuth °
0 
180 
0 
0 
0 
0 
0 
0 
0 
0 
0 

Dip °
-90 
-80 
-90 
-90 
-90 
-90 
-90 
-90 
-90 
-90 
-90 

Length (m)
131 
59 
86 
113 
107 
164 
172 
233 
287 
260 
200 

UTM East
545499 
545501 
545449 
545399 
545402 
545399 
545400 
545350 
545350 
545351 
545401 

UTM North
5527201 
5527190 
5527181 
5527168 
5527149 
5527124 
5527097 
5527085 
5527059 
5527033 
5527072 

Section
545500E 
545500E 
545450E 
545400E 
545400E 
545400E 
545400E 
545350E 
545350E 
545350E 
545400E 

In  the  last  week  of  May  2017,  we  announced  the  third  set  of  assay  results  from  Phase  1  of  the  2017  Goldlund  Drill  Program,  with  12  of  the  14  drill  holes  assayed  intersecting  significant  gold
mineralization (see our news release dated May 24, 2017 for detailed information). The highlights of these holes were as follows: 

• 

• 

• 

• 

Hole GL-17-032 intersected 64.5 m of 3.25 g/t Au (including 0.5 m of 335.76 g/t Au); 

Hole GL-17-059 intersected 70.5 m of 2.50 g/t Au (including 0.5 m of 186.49 g/t Au); 

Hole GL-17-073 intersected 48.0 m of 2.34 g/t Au (including 2.0 m of 36.53 g/t Au); and

Hole GL-17-014 intersected 6.0 m of 30.69 g/t Au (including 2.0 m of 91.63 g/t Au).

The following table sets out the assay results for the third set of holes from Phase 1 of the 2017 Goldlund Drilling Program: 

Table 3A: Third Set of Phase 1 Drill Hole Assay Results from Goldlund

Hole ID

GL-17-014 

GL-17-026 
GL-17-030 

GL-17-014 
and 
inc 
and 
inc 
and 
and 
GL-17-026 
GL-17-030 

From (m)
88.0 
234.0 
234.0 
266.0 
270.0 
288.0 
338.0 
144.0 

To (m)
90.0 
246.0 
236.0 
272.0 
272.0 
290.0 
348.0 
146.0 

Length (m)
2.0 
12.0 
2.0 
6.0 
2.0 
2.0 
10.0 
2.0 

no significant mineralisation

Au g/t
1.45 
1.72 
8.79 
30.69 
91.63 
2.45 
0.56 
2.07 

Page 60

Table 3A (continued): Third Set of Phase 1 Drill Hole Assay Results from Goldlund

Hole ID

GL-17-032 

GL-17-033 

GL-17-035 

GL-17-058 

GL-17-059 

GL-17-070 

GL-17-072 

GL-17-073 

  GL-17-074 

GL-17-075 

GL-17-092 

GL-17-032 
inc 
and inc 
GL-17-033 
inc 
and 
and 
and 
GL-17-035 
and 
GL-17-058 
and 
and 
inc 
and 
GL-17-059 
inc 
and inc 
and inc 
and 
GL-17-070 
GL-17-072 
inc 
and 
and 
GL-17-073 
and 
inc 
and 
GL-17-074 
inc 
and inc 
and inc 
GL-17-075 
and 
and 
GL-17-092 
inc 

From (m)
48.0 
90.0 
90.0 
28.0 
28.0 
110.0 
126.0 
154.0 
124.0 
254.0 
10.0 
56.0 
118.0 
124.0 
164.0 
82.0 
110.0 
122.0 
152.0 
186.0 

11.0 
11.0 
27.0 
75.0 
17.0 
39.0 
39.0 
75.0 
26.0 
52.0 
66.0 
88.0 
26.0 
68.0 
90.0 
19.0 
23.0 

To (m)
112.5 
112.5 
90.5 
38.0 
30.0 
112.0 
128.0 
156.0 
166.0 
260.0 
12.0 
58.0 
138.0 
130.0 
166.1 
152.5 
112.0 
132.0 
152.5 
188.0 

Length (m)
64.5 
22.5 
0.5 
10.0 
2.0 
2.0 
2.0 
2.0 
42.0 
6.0 
2.0 
2.0 
20.0 
6.0 
2.1 
70.5 
2.0 
10.0 
0.5 
2.0 

no significant mineralisation

87.0 
15.0 
43.0 
79.0 
21.0 
87.0 
41.0 
77.0 
92.0 
56.0 
68.0 
90.0 
28.0 
70.0 
92.0 
39.0 
25.0 

76.0 
4.0 
16.0 
4.0 
4.0 
48.0 
2.0 
2.0 
66.0 
4.0 
2.0 
2.0 
2.0 
2.0 
2.0 
20.0 
2.0 

Au g/t
3.25 
8.57 
335.76 
0.60 
1.99 
2.50 
1.10 
1.09 
0.51 
0.53 
3.20 
1.03 
0.68 
1.28 
2.41 
2.50 
23.62 
1.05 
186.49 
1.09 

0.66 
1.44 
1.02 
2.23 
3.71 
2.34 
9.05 
36.53 
0.75 
2.95 
2.16 
10.54 
1.16 
1.26 
2.19 
1.39 
7.51 

Note:

1. 

Assaying for Phase 1 of the 2017 Goldlund Drill Program was done by SGS at their laboratories in Red Lake, Ontario, and Burnaby, BC. Prepared samples were analyzed for gold by
either  Bulk  Leach  Extractable  Gold  (BLEG)  assay  techniques  or  by  lead  fusion  fire  assay  with  an  atomic  absorption  spectrometry  (AAS)  finish.  Multi-element  analysis  on  the
mineralized zones was also undertaken by two- acid aqua regia digestion with ICP-MS and AES finish.

Page 61

Table 3B: Drill Hole Locations for Third Set of Phase 1 Holes from the 2017 Goldlund Drilling Program

Hole ID
GL-17-014 
GL-17-026 
GL-17-030 
GL-17-032 
GL-17-033 
GL-17-035 
GL-17-058 
GL-17-059 
GL-17-070 
GL-17-072 
GL-17-073 
GL-17-074 
GL-17-075 
GL-17-092 

Azimuth °
0 
0 
0 
0 
180 
0 
0 
180 
0 
180 
0 
0 
180 
0 

Dip °
-90 
-90 
-90 
-90 
-80 
-90 
-90 
-80 
-90 
-80 
-90 
-90 
-80 
-90 

Length (m)
371.0 
188.0 
143.0 
200.0 
299.0 
314.0 
200.0 
317.0 
65.0 
206.0 
164.0 
239.0 
284.0 
107.0 

UTM East
545750 
545800 
545602 
545601 
545601 
545600 
545500 
545501 
545450 
545450 
545450 
545447 
545448 
545356 

UTM North
5527195 
5527215 
5527234 
5527197 
5527197 
5527155 
5527171 
5527161 
5527202 
5527185 
5527165 
5527136 
5527136 
5527126 

Section
545750E 
545800E 
545600E 
545600E 
545600E 
545600E 
545500E 
545500E 
545450E 
545450E 
545450E 
545450E 
545450E 
545350E 

In June 2017, we announced the fourth set of assay results from Phase 1 of the 2017 Goldlund Drill Program, with all 12 of the drill holes assayed intersecting significant gold mineralization (see our
news release dated June 20, 2017 for detailed information). The highlights of these holes were as follows: 

• 

• 

• 

• 

Hole GL-17-005 intersected 313.0 m of 0.81 g/t Au (including 2.0 m of 42.15 g/t Au); 

Hole GL-17-028 intersected 94.0 m of 0.97 g/t Au (including 2.0 m of 14.64 g/t Au); 

Hole GL-17-060 intersected 14.0 m of 6.05 g/t Au (including 2.0 m of 38.54 g/t Au); and 

Hole GL-17-029 intersected 10.0 m of 4.11 g/t Au (including 2.0 m of 10.66 g/t Au). 

Page 62

The following table sets out the assay results for the fourth set of holes from Phase 1 of the 2017 Goldlund Drilling Program: 

Table 4A: Fourth Set of Phase 1 Drill Hole Assay Results from Goldlund

Hole ID

GL-17-004 

GL-17-005

GL-17-006 

GL-17-027 

GL-17-004 
and 
inc 
and 
GL-17-005 
inc 
and inc 
and inc 
and inc 
and inc 
and inc 
and inc 
and inc 
and inc 
and inc 
and inc 
and inc 
and inc 
and 
inc 
and inc 
and inc 
and inc 
and inc 
and inc 
and inc 
GL-17-006 
inc 
and inc 
and 
inc 
and 
and 
and 
inc 
and 
GL-17-027 
inc 

From (m)
94 
124 
128 
162 
24 
24 
38 
72 
82 
103.5 
112 
120 
150 
154 
216 
262 
270 
290 
441 
461 
475 
545 
555 
567 
571 
599 
108 
114 
130 
182 
182 
242 
270 
282 
296 
312 
58 
58 

To (m)
100 
130 
130 
164 
337 
28 
42 
74 
84 
104 
124 
120.5 
156 
156 
218 
266 
272 
291 
605 
463 
477 
575 
569 
569 
573 
601 
132 
120 
132 
212 
186 
244 
272 
298 
298 
324 
64 
60 

Length (m)
6 
6 
2 
2 
313 
4 
4 
2 
2 
0.5 
12 
0.5 
6 
2 
2 
4 
2 
1 
164 
2 
2 
30 
14 
2 
2 
2 
24 
6 
2 
30 
4 
2 
2 
16 
2 
12 
6 
2 

Au g/t
0.38 
1.09 
2.89 
1.49 
0.81 
4.44 
2.30 
6.65 
1.55 
13.57 
1.47 
15.83 
5.43 
12.67 
15.48 
1.23 
42.15 
1.97 
0.42 
1.17 
1.36 
1.44 
2.19 
8.07 
2.68 
3.86 
0.44 
1.03 
1.32 
0.52 
2.67 
1.99 
1.07 
0.47 
1.64 
0.45 
3.68 
8.87 

Page 63

Table 4A (continued): Fourth Set of Phase 1 Drill Hole Assay Results from Goldlund

Hole ID

GL-17-028 

GL-17-029 

GL-17-036 

GL-17-037 

GL-17-045 

GL-17-028 
inc 
and inc 
and 
and 
inc 
and inc 
and inc 
and inc 
and inc 
and inc 
and inc 
GL-17-029 
inc 
and inc 
and 
inc 
and 
GL-17-036 
inc 
and 
inc 
and inc 
and inc 
and 
inc 
GL-17-037 
inc 
and inc 
and inc 
GL-17-045 
inc 
and inc 
and inc 
and inc 
and inc 
and 

From (m)
150 
150 
154 
170 
188 
188 
200 
226 
234 
252 
270 
280 
212 
212 
220 
240 
244 
306 
136 
136 
196 
208 
212 
230 
382 
382 
197 
197 
211 
233 
24 
38 
38 
68 
76 
92 
148 

To (m)
162 
152 
156 
176 
282 
190 
202 
228 
236 
254 
272 
282 
222 
214 
222 
248 
248 
310 
150 
138 
232 
210 
216 
232 
386 
384 
235 
199 
213 
235 
102 
50 
40 
72 
78 
94 
150 

Length (m)
12 
2 
2 
6 
94 
2 
2 
2 
2 
2 
2 
2 
10 
2 
2 
8 
4 
4 
14 
2 
36 
2 
4 
2 
4 
2 
38 
2 
2 
2 
78 
12 
2 
4 
2 
2 
2 

Au g/t
0.98 
2.10 
2.13 
0.48 
0.97 
4.65 
12.00 
14.64 
2.73 
2.48 
1.37 
1.14 
4.11 
10.66 
9.76 
1.28 
2.15 
2.18 
1.44 
8.55 
0.55 
2.66 
1.51 
1.29 
1.65 
2.48 
0.36 
1.86 
1.84 
1.38 
1.96 
10.81 
61.37 
1.02 
1.40 
4.44 
3.94 

Page 64

Table 4A (continued): Fourth Set of Phase 1 Drill Hole Assay Results from Goldlund

Hole ID

GL-17-057 

GL-17-060 

GL-17-061 

Note:

GL-17-057 
inc 
and inc 
and inc 
and inc 
and inc 
and 
and 
GL-17-060 
inc 
and 
inc 
and inc 
and inc 
GL-17-061 
and 
and 
and 

From (m)
10 
10 
14 
18 
36 
42 
62 
126 
46 
46 
82 
88 
88 
115 
38 
130 
154 
178 

To (m)
44 
12 
16 
20 
38 
44 
66 
128 
60 
48 
152 
94 
90 
116.5 
40 
132 
156 
182 

Length (m)
34 
2 
2 
2 
2 
2 
4 
2 
14 
2 
70 
6 
2 
1.5 
2 
2 
2 
4 

Au g/t
0.68 
1.20 
1.41 
1.30 
1.81 
1.42 
0.81 
1.47 
6.05 
38.54 
0.50 
1.93 
4.07 
1.51 
1.32 
0.92 
2.54 
1.04 

1. 

Assaying for Phase 1 of the 2017 Goldlund Drill Program was done by SGS at their laboratories in Red Lake, Ontario, and Burnaby, BC. Prepared samples were analyzed for gold by
either  Bulk  Leach  Extractable  Gold  (BLEG)  assay  techniques  or  by  lead  fusion  fire  assay  with  an  atomic  absorption  spectrometry  (AAS)  finish.  Multi-element  analysis  on  the
mineralized zones was also undertaken by two- acid aqua regia digestion with ICP-MS and AES finish.

Table 4B: Drill Hole Locations for Fourth Set of Phase 1 Holes from the 2017 Goldlund Drilling Program

Hole ID
GL-17-004 
GL-17-005 
GL-17-006 
GL-17-027 
GL-17-028 
GL-17-029 
GL-17-036 
GL-17-037 
GL-17-045 
GL-17-057 

Azimuth °
0 
180 
0 
180 
180 
0 
180 
0 
180 
180 

Dip °
-90 
-80 
-90 
-90 
-77 
-90 
-80 
-90 
-80 
-80 

Length (m)
257 
656 
326 
218 
299 
320 
548 
365 
302 
233 

UTM East
545702 
545702 
545701 
545801 
545801 
545800 
545600 
545600 
545549 
545501 

UTM North
5527213 
5527213 
5527191 
5527238 
5527238 
5527187 
5527157 
5527136 
5527193 
5527190 

Section
545700E 
545700E 
545700E 
545800E 
545800E 
545800E 
545600E 
545600E 
545550E 
545500E 

Page 65

Table 4B (continued): Drill Hole Locations for Fourth Set of Phase 1 Holes from the 2017 Goldlund Drilling Program

Hole ID
GL-17-004 
GL-17-060 
GL-17-061 

Azimuth °
0 
0 
0 

Dip °
-90 
-90 
-90 

Length (m)
257 
278 
269 

UTM East
545702 
545503 
545501 

UTM North
5527213 
5527143 
5527105 

Section
545700E 
545500E 
545500E 

In  the  second  week  of  July  2017,  we  announced  the  fifth  set  of  assay  results  from  Phase  1  of  the  2017  Goldlund  Drill  Program,  with  all  11  of  the  drill  holes  assayed  intersecting  significant  gold
mineralization (see our news dated July 10, 2017 for detailed information). The highlights of these holes were as follows: 

• 

• 

• 

Hole GL-17-002 intersected 14.0 m of 1.48 g/t Au (including 2.0 m of 8.00 g/t Au); 

Hole GL-17-042 intersected 22.0 m of 1.20 g/t Au (including 2.0 m of 9.66 g/t Au); and 

Hole GL-17-002 intersected 28.0 m of 0.85 g/t Au (including 14.0 m of 1.14 g/t Au). 

The following table sets out the assay results for the fifth set of holes from Phase 1 of the 2017 Goldlund Drilling Program: 

Table 5A: Fifth Set of Phase 1 Drill Hole Assay Results from Goldlund

Hole ID

GL-17-002 

GL-17-003 

GL-17-007 

GL-17-002 
inc 
and 
and 
inc 
GL-17-003 
and 
and 
and 
inc 
and 
and 
and 
inc 
GL-17-007 
and 
inc 

From (m)
17.0 
17.0 
69.0 
129.0 
129.0 
50.0 
94.0 
106.0 
140.0 
140.0 
208.5 
245.0 
269.0 
269.0 
93.0 
145.0 
149.0 

To (m)
31.0 
19.0 
91.0 
135.0 
131.0 
76.0 
96.0 
108.0 
168.0 
154.0 
209.5 
247.0 
273.0 
271.0 
97.0 
155.0 
151.0 

Length (m)
14.0 
2.0 
22.0 
6.0 
2.0 
26.0 
2.0 
2.0 
28.0 
14.0 
1.0 
2.0 
4.0 
2.0 
4.0 
10.0 
2.0 

Au g/t
1.48 
8.00 
0.64 
1.40 
3.83 
0.29 
1.24 
11.12 
0.85 
1.14 
2.86 
1.26 
1.50 
2.57 
1.42 
0.86 
2.34 

Page 66

Table 5A (continued): Fifth Set of Phase 1 Drill Hole Assay Results from Goldlund

Hole ID

GL-17-007 

GL-17-008 

GL-17-010 

GL-17-011 

GL-17-012 

GL-17-013 

GL-17-023 

and 
inc 
and inc 
and inc 
and inc 
and 
GL-17-008 
and 
inc 
and inc 
and 
inc 
and 
inc 
GL-17-010 
inc 
and inc 
and inc 
and inc 
and 
and 
inc 
and 
inc 
GL-17-011 
inc 
GL-17-012 
inc 
and inc 
and 
GL-17-013 
inc 
and 
and 
inc 
GL-17-023 
inc 

From (m)
183.0 
207.0 
207.0 
211.0 
233.0 
269.0 
203.0 
225.0 
225.0 
231.0 
249.0 
255.0 
282.0 
285.0 
12.0 
12.0 
22.0 
28.0 
52.0 
182.0 
252.0 
254.0 
280.0 
284.0 
44.0 
46.0 
186.0 
200.0 
204.0 
246.0 
74.0 
74.0 
166.0 
266.0 
274.0 
48.0 
48.0 

To (m)
235.0 
213.0 
209.0 
213.0 
235.0 
271.0 
205.0 
233.0 
227.0 
233.0 
265.0 
257.0 
290.0 
286.0 
58.0 
14.0 
24.0 
30.0 
54.0 
184.0 
256.0 
256.0 
286.0 
286.0 
54.0 
48.0 
208.0 
208.0 
206.0 
248.0 
82.0 
76.0 
168.0 
275.0 
275.0 
52.0 
50.0 

Length (m)
52.0 
6.0 
2.0 
2.0 
2.0 
2.0 
2.0 
8.0 
2.0 
2.0 
16.0 
2.0 
8.0 
1.0 
46.0 
2.0 
2.0 
2.0 
2.0 
2.0 
4.0 
2.0 
6.0 
2.0 
10.0 
2.0 
22.0 
8.0 
2.0 
2.0 
8.0 
2.0 
2.0 
9.0 
1.0 
4.0 
2.0 

Au g/t
0.63 
1.81 
2.74 
2.61 
4.70 
1.83 
1.05 
1.40 
2.25 
3.33 
0.40 
1.28 
0.63 
3.69 
0.37 
1.45 
1.41 
1.66 
1.07 
1.20 
1.53 
2.62 
1.07 
2.45 
0.74 
2.46 
0.71 
1.71 
5.02 
1.52 
1.49 
4.04 
2.69 
0.95 
2.92 
1.23 
2.05 

Page 67

Table 5A (continued): Fifth Set of Phase 1 Drill Hole Assay Results from Goldlund

Hole ID

GL-17-042 

GL-17-049 

GL-17-042 
inc 
and 
inc 
and inc 
and inc 
and 
inc 
and inc 
and 
inc 
and inc 
GL-17-049 
inc 
and inc 
and inc 
and 
inc 
and inc 
and 
and 
inc 
and inc 
and inc 
and 

From (m)
210.0 
210.0 
278.0 
278.0 
331.0 
337.0 
367.0 
367.0 
383.0 
409.0 
409.0 
423.0 
70.0 
70.0 
78.0 
94.0 
124.0 
124.0 
128.0 
170.0 
230.0 
230.0 
242.0 
246.0 
296.0 

To (m)
236.0 
212.0 
351.0 
279.0 
333.0 
339.0 
387.0 
369.0 
385.0 
431.0 
411.0 
425.0 
96.0 
72.0 
80.0 
96.0 
136.0 
126.0 
130.0 
172.0 
248.0 
232.0 
244.0 
248.0 
298.0 

Length (m)
26.0 
2.0 
73.0 
1.0 
2.0 
2.0 
20.0 
2.0 
2.0 
22.0 
2.0 
2.0 
26.0 
2.0 
2.0 
2.0 
12.0 
2.0 
2.0 
2.0 
18.0 
2.0 
2.0 
2.0 
2.0 

Au g/t
0.30 
1.62 
0.51 
16.38 
2.11 
1.22 
0.53 
1.37 
1.85 
1.20 
9.66 
2.28 
0.65 
1.45 
4.96 
1.13 
0.52 
1.10 
1.04 
1.43 
0.62 
1.21 
1.49 
1.38 
2.19 

Note:

1. 

Assaying for Phase 1 of the 2017 Goldlund Drill Program was done by SGS at their laboratories in Red Lake, Ontario, and Burnaby, BC. Prepared samples were analyzed for gold by
either  Bulk  Leach  Extractable  Gold  (BLEG)  assay  techniques  or  by  lead  fusion  fire  assay  with  an  atomic  absorption  spectrometry  (AAS)  finish.  Multi-element  analysis  on  the
mineralized zones was also undertaken by two- acid aqua regia digestion with ICP-MS and AES finish.

Page 68

Table 5B: Drill Hole Locations for Fifth Set of Phase 1 Holes from the 2017 Goldlund Drilling Program

NR
NR5 
NR5 
NR5 
NR5 
NR5 
NR5 
NR5 
NR5 
NR5 
NR5 
NR5 

Hole ID
GL-17-002 
GL-17-003 
GL-17-007 
GL-17-008 
GL-17-010 
GL-17-011 
GL-17-012 
GL-17-013 
GL-17-023 
GL-17-042 
GL-17-049 

Azimuth °
0 
180 
0 
0 
180 
0 
180 
0 
180 
0 
0 

Dip °
-90 
-80 
-90 
-90 
-80 
-90 
-80 
-90 
-80 
-90 
-90 

Length (m)
158 
302 
293 
300 
305 
152 
299 
275 
131 
447 
326 

UTM East
545701 
545701 
545701 
545701 
545752 
545752 
545750 
545748 
545801 
545851 
545552 

UTM North
5527232 
5527231 
5527176 
5527156 
5527244 
5527235 
5527224 
5527213 
5527255 
5527209 
5527134 

Section
545700E 
545700E 
545700E 
545700E 
545750E 
545750E 
545750E 
545750E 
545800E 
545850E 
545550E 

In the last week of July 2017, we announced the sixth set of assay results from Phase 1 of the 2017 Goldlund Drill Program, comprising 14 drill holes (see our news release dated July 27, 2017 for
detailed information). The highlights of these holes were as follows: 

• 

• 

• 

• 

Hole GL-17-106 intersected 202.0 m of 1.39 g/t Au (including 2.0 m of 43.28 g/t Au); 

Hole GL-17-053 intersected 179.0 m of 1.13 g/t Au (including 2.0 m of 12.07 g/t Au); 

Hole GL-17-065 intersected 90.0 m of 1.32 g/t Au (including 2.0 m of 11.82 g/t Au); and 

Hole GL-17-107 intersected 134.0 m of 0.91 g/t Au (including 2.0 m of 13.92 g/t Au). 

The following table sets out the assay results for the sixth set of holes from Phase 1 of the 2017 Goldlund Drilling Program: 

Table 6A: Sixth Set of Phase 1 Drill Hole Assay Results from Goldlund

Hole ID

GL-17-039 

GL-17-040 

GL-17-039 
inc 
and 
inc 
and 
and 
inc 
and inc 
and inc 
GL-17-040 

From (m)
164.0 
172.0 
184.0 
188.0 
216.0 
246.0 
246.0 
248.0 
278.0 

To (m)
174.0 
174.0 
190.0 
190.0 
220.0 
302.0 
260.0 
250.0 
280.0 

Length (m)
10.0 
2.0 
6.0 
2.0 
4.0 
56.0 
14.0 
2.0 
2.0 

no significant mineralisation

Au g/t
0.93 
2.05 
1.22 
3.06 
1.06 
0.90 
2.18 
12.54 
4.46 

Page 69

Table 6A (continued): Sixth Set of Phase 1 Drill Hole Assay Results from Goldlund

Hole ID

GL-17-050 

GL-17-051 

GL-17-052 

GL-17-053 

GL-17-065 

GL-17-067 

GL-17-076 

GL-17-050 
and 
and 
GL-17-051 
and 
inc 
and inc 
and 
and 
and 
inc 
GL-17-052 
and 
and 
GL-17-053 
inc 
and inc 
and inc 
and inc 
and inc 
and inc 
and inc 
and inc 
GL-17-065 
inc 
and inc 
and inc 
and inc 
GL-17-067 
inc 
and inc 
and 
and 
GL-17-076 
inc 

From (m)
5.5 
13.0 
49.0 
85.0 
209.0 
209.0 
221.0 
261.0 
285.0 
305.0 
317.0 
7.0 
73.0 
87.0 
102.0 
102.0 
144.0 
150.0 
180.0 
238.0 
238.0 
245.0 
255.0 
204.0 
214.0 
220.0 
262.0 
266.0 
3.8 
12.0 
38.0 
94.0 
104.0 
46.0 
46.0 

To (m)
7.0 
15.0 
51.0 
87.0 
229.0 
211.0 
223.0 
263.0 
287.0 
323.0 
323.0 
9.0 
75.0 
93.0 
281.0 
104.0 
152.0 
152.0 
184.0 
281.0 
242.0 
248.0 
257.0 
294.0 
226.0 
222.0 
284.0 
268.0 
16.0 
16.0 
40.0 
96.0 
106.0 
54.0 
48.0 

Length (m)
1.6 
2.0 
2.0 
2.0 
20.0 
2.0 
2.0 
2.0 
2.0 
18.0 
6.0 
2.0 
2.0 
6.0 
179.0 
2.0 
8.0 
2.0 
4.0 
43.0 
4.0 
3.0 
2.0 
90.0 
12.0 
2.0 
22.0 
2.0 
12.2 
4.0 
2.0 
2.0 
2.0 
8.0 
2.0 

Au g/t
0.99 
0.73 
1.30 
2.94 
0.90 
3.46 
2.13 
2.31 
1.28 
1.54 
3.42 
2.64 
1.06 
0.57 
1.13 
8.70 
3.29 
12.07 
2.63 
3.01 
7.29 
8.59 
8.14 
1.32 
2.59 
7.22 
3.00 
11.82 
0.73 
1.64 
1.92 
1.39 
1.43 
3.44 
12.40 

Page 70

Table 6A (continued): Sixth Set of Phase 1 Drill Hole Assay Results from Goldlund

Hole ID

GL-17-077 

GL-17-106 

GL-17-107 

GL-17-108 

GL-17-113 

Note:

GL-17-077 
inc 
and inc 
and 
and 
and 
GL-17-106 
inc 
and inc 
and inc 
and inc 
and inc 
and inc 
GL-17-107 
inc 
and inc 
and inc 
and inc 
and inc 
and inc 
and inc 
GL-17-108 
and 
and 
and 
inc 
and inc 
GL-17-113 

From (m)
32.0 
32.0 
66.0 
104.0 
124.0 
134.0 
66.0 
76.0 
178.0 
188.0 
226.0 
242.0 
262.0 
82.0 
82.0 
82.0 
114.0 
118.0 
176.0 
192.0 
212.0 
38.0 
110.0 
146.0 
266.0 
296.0 
322.0 

To (m)
68.0 
34.0 
68.0 
106.0 
126.0 
136.0 
268.0 
80.0 
194.0 
190.0 
268.0 
244.0 
264.0 
216.0 
98.0 
84.0 
122.0 
120.0 
182.0 
194.0 
214.0 
40.0 
112.0 
156.0 
326.0 
298.0 
326.0 

Length (m)
36.0 
2.0 
2.0 
2.0 
2.0 
2.0 
202.0 
4.0 
16.0 
2.0 
42.0 
2.0 
2.0 
134.0 
16.0 
2.0 
8.0 
2.0 
6.0 
2.0 
2.0 
2.0 
2.0 
10.0 
60.0 
2.0 
4.0 

no significant mineralisation

Au g/t
0.46 
2.08 
1.99 
1.87 
1.82 
1.32 
1.39 
2.25 
6.66 
43.28 
3.21 
13.51 
13.88 
0.91 
1.38 
8.82 
4.21 
13.92 
2.40 
9.17 
4.85 
1.02 
3.87 
0.71 
0.39 
4.13 
1.34 

1. 

Assaying for Phase 1 of the 2017 Goldlund Drill Program was done by SGS at their laboratories in Red Lake, Ontario, and Burnaby, BC. Prepared samples were analyzed for gold by
either  Bulk  Leach  Extractable  Gold  (BLEG)  assay  techniques  or  by  lead  fusion  fire  assay  with  an  atomic  absorption  spectrometry  (AAS)  finish.  Multi-element  analysis  on  the
mineralized zones was also undertaken by two- acid aqua regia digestion with ICP-MS and AES finish.

Page 71

Table 6B: Drill Hole Locations for Sixth Set of Phase 1 Holes from the 2017 Goldlund Drilling Program

Hole ID
GL-17-039 
GL-17-040 
GL-17-050 
GL-17-051 
GL-17-052 
GL-17-053 
GL-17-065 
GL-17-067 
GL-17-076 
GL-17-077 
GL-17-106 
GL-17-107 
GL-17-108 
GL-17-113 

Azimuth °
180 
0 
0 
180 
0 
0 
0 
0 
0 
0 
180 
180 
180 
0 

Dip °
-80 
-90 
-90 
-80 
-90 
-90 
-90 
-90 
-90 
-90 
-80 
-90 
-80 
-90 

Length (m)
327.6 
173 
144 
341 
257 
299 
341 
206 
176 
206 
302 
269 
328.5 
89 

UTM East
545850 
545849 
545950 
545951 
545951 
545952 
546000 
546050 
546100 
546100 
545900 
545901 
545901 
545900 

UTM North
5527265 
5527246 
5527285 
5527284 
5527265 
5527245 
5527245 
5527295 
5527315 
5527295 
5527275 
5527254 
5527254 
5527275 

Section
545850E 
545850E 
545950E 
545950E 
545950E 
545950E 
546000E 
546050E 
546100E 
546100E 
546100E 
545900E 
545900E 
545900E 

In  September  2017,  we  announced  the  seventh  and  final  set  of  assay  results  from  Phase  1  of  the  2017  Goldlund  Drill  Program,  with  17  of  the  26  drill  holes  assayed  intersecting  significant  gold
mineralization (see our news release dated September 11, 2017 for detailed information). The highlights of these holes were as follows: 

• 

• 

• 

• 

Hole GL-17-103 intersected 52.0 m of 2.18 g/t Au (including 32.0 m of 3.41 g/t Au);

Hole GL-17-069 intersected 66.0 m of 1.51 g/t Au (including 28.0 m of 2.03 g/t Au); 

Hole GL-17-068 intersected 68.0 m of 0.91 g/t Au (including 42.0 m of 1.36 g/t Au); and 

Hole GL-17-041 intersected 60.0 m of 1.02 g/t Au (including 18.0 m of 2.26 g/t Au). 

In total, Phase 1 of the 2017 Goldlund Drilling Program comprised 100 holes (24,300 m), of which 87 holes intersected intervals of significant gold mineralization. 

The following table sets out the assay results for the seventh set of holes from Phase 1 of the 2017 Goldlund Drilling Program: 

Table 7A: Seventh Set of Phase 1 Drill Hole Assay Results from Goldlund

Hole ID

GL-17-041 

GL-17-041 
inc
and
and 

From (m)

126 
130 
198 
226 

To (m)

146 
136 
200 
286 

Length (m)

20 
6 
2 
60 

Au g/t

0.48 
0.99 
11.50 
1.02 

Page 72

Table 7A (continued): Seventh Set of Phase 1 Drill Hole Assay Results from Goldlund

Hole ID

  GL-17-041 

GL-17-054 

  GL-17-062 

  GL-17-063 

GL-17-064 

GL-17-066 

GL-17-068 

GL-17-069 

GL-17-078 
GL-17-079 
GL-17-080 

From (m)
226 
228 
268 
272 

12 
16 
46 
46 
62 
96 
98 
124 
45.83 
78 
122 
122 
172 
8 
28 
50 
78 
84 
116 
142 
146 
174 
180 
234 
234 
234 
260 
284 
296 

inc 
and inc 
and inc 
and inc 
GL-17-054 
GL-17-062 
inc 
GL-17-063 
inc 
and inc 
and 
inc 
and inc 
GL-17-064 
and 
and 
inc 
and inc 
GL-17-066 
inc 
and 
and 
inc 
GL-17-068 
inc 
and inc 
and inc 
and inc 
GL-17-069 
inc 
and inc 
and inc 
and inc 
and inc 
GL-17-078 
GL-17-079 
GL-17-080 

To (m)
244 
230 
274 
274 

Length (m)
18 
2 
6 
2 

no significant mineralisation

24 
18 
64 
48 
64 
164 
100 
130 
48 
80 
174 
124 
174 
30 
30 
52 
104.92 
86 
184 
184 
148 
182 
182 
300 
262 
236 
262 
300 
300 

12 
2 
18 
2 
2 
68 
2 
6 
2.17 
2 
52 
2 
2 
22 
2 
2 
26.92 
2 
68 
42 
2 
8 
2 
66 
28 
2 
2 
16 
4 

Au g/t
2.26 
7.47 
1.85 
3.28 

1.44 
5.24 
2.44 
6.49 
6.65 
0.28 
1.82 
0.99 
2.78 
3.64 
0.46 
4.64 
2.99 
0.38 
2.10 
11.07 
0.50 
3.44 
0.91 
1.36 
3.79 
4.77 
16.06 
1.51 
2.03 
13.93 
5.90 
1.65 
4.19 

no significant mineralisation
no significant mineralisation
no significant mineralisation

Page 73

Table 7A (continued): Seventh Set of Phase 1 Drill Hole Assay Results from Goldlund

Hole ID
GL-17-081 
GL-17-086 
GL-17-087 
GL-17-088 

GL-17-089 

GL-17-091 

GL-17-096 

GL-17-097 

GL-17-098 

GL-17-103 

GL-17-104 

GL-17-109 

GL-17-110 

GL-17-111 

GL-17-112 

GL-17-081 
GL-17-086 
GL-17-087 
GL-17-088 
GL-17-089 
inc 
GL-17-091 
inc 
and 
GL-17-096 
inc 
and 
inc 
GL-17-097 
inc 
and inc 
and inc 
GL-17-098 
inc 
GL-17-103 
inc 
inc 
and inc 
and inc 
and inc 
GL-17-104 
inc 
GL-17-109 
GL-17-110 
inc 
and inc 
and inc 
and inc 
GL-17-111 
GL-17-112 
inc 

From (m)

45 

29 
31 
76 
80 
96 
16 
18 
32 
40 
48 
48 
54 
60 
78 
80 
329 
329 
329 
345 
347 
353 
361 
361 

294 
308 
320 
356 
396 

268 
282 

To (m)

Length (m)

no significant mineralisation

47 

2 

no significant mineralisation
no significant mineralisation

42.7 
35 
84 
82 
120 
22 
20 
50 
42 
92 
68 
56 
62 
98 
82 
381 
361 
331 
349 
348 
355 
369 
363 

13.7 
4 
8 
2 
24 
6 
2 
18 
2 
44 
20 
2 
2 
20 
2 
52 
32 
2 
4 
1 
2 
8 
2 

no significant mineralisation

400 
312 
322 
358 
398 

106 
4 
2 
2 
2 

no significant mineralisation

286 
284 

18 
2 

Au g/t

0.73 

0.65 
1.30 
0.55 
1.16 
0.33 
0.87 
2.05 
1.02 
2.15 
0.82 
1.33 
4.23 
6.18 
0.36 
2.22 
2.18 
3.41 
5.76 
16.41 
45.45 
8.23 
1.04 
2.06 

0.59 
2.14 
4.23 
2.07 
3.13 

0.65 
3.17 

Note:

1. 

Assaying for Phase 1 of the 2017 Goldlund Drill Program was done by SGS at their laboratories in Red Lake, Ontario, and Burnaby, BC. Prepared samples were analyzed for gold by
either  Bulk  Leach  Extractable  Gold  (BLEG)  assay  techniques  or  by  lead  fusion  fire  assay  with  an  atomic  absorption  spectrometry  (AAS)  finish.  Multi-element  analysis  on  the
mineralized zones was also undertaken by two- acid aqua regia digestion with ICP-MS and AES finish.

Page 74

Table 7B: Drill Hole Locations for Seventh Set of Phase 1 Holes from the 2017 Goldlund Drilling Program

Hole ID

GL-17-041 

GL-17-054 

GL-17-062 

GL-17-063 

GL-17-064 

GL-17-066 

GL-17-068 

GL-17-069 

GL-17-078 

GL-17-079 

GL-17-080 

GL-17-081 

GL-17-086 

GL-17-087 

GL-17-088 

GL-17-089 

GL-17-091 

GL-17-096 

GL-17-097 

GL-17-098 

GL-17-103 

GL-17-104 

GL-17-109 

GL-17-110 

GL-17-111 

GL-17-112 

Azimuth °

Dip °

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

180 

0 

180 

-90 

-90 

-90 

-90 

-90 

-90 

-90 

-90 

-90 

-90 

-90 

-90 

-90 

-90 

-90 

-90 

-90 

-90 

-90 

-90 

-90 

-90 

-90 

-80 

-90 

-80 

Length (m)

347.26 

302 

74 

200 

269 

164 

248 

320 

251 

200 

284 

275 

98 

137 

230 

89 

179 

101 

131 

149 

491 

443 

251 

431 

102.5 

296 

UTM East

UTM North

545850 

545950 

546000 

546000 

546000 

546050 

546050 

546050 

546100 

546150 

546150 

546150 

546300 

546300 

546300 

546350 

546350 

546400 

546400 

546400 

546050 

546150 

546200 

546200 

546250 

546250 

5527228 

5527225 

5527305 

5527285 

5527265 

5527315 

5527275 

5527255 

5527275 

5527290 

5527270 

5527250 

5527305 

5527285 

5527265 

5527315 

5527275 

5527315 

5527295 

5527275 

5527200 

5527205 

5527280 

5527280 

5527300 

5527300 

Section

545850E 

545950E 

546000E 

546000E 

546000E 

546050E 

546050E 

546050E 

546100E 

546150E 

546150E 

546150E 

546300E 

546300E 

546300E 

546350E 

546350E 

546400E 

546400E 

546400E 

546050E 

546150E 

546200E 

546200E 

546250E 

546250E 

Gold observed during Phase 1 of the 2017 Goldlund Drilling Program occured both as fine disseminations in quartz vein stockworks and as more discrete larger grains up to 2 mm spatially associated
with  pyrite  in  the  quartz  veins.  Calaverite,  a  gold  telluride  mineral,  was  noted  occasionally  in  higher  grade  intervals  on  fracture  surfaces  in  the  quartz  veins.  Higher  grade  gold  distribution  in  the
granodiorite dike was often, but not always, associated with zones of more intense quartz stockworking and potassic alteration. 

Page 75

QA/QC Procedures for Phase 1 of the 2017 Goldlund Drilling Program 

The QA/QC program for Phase 1 of the 2017 Goldlund Drilling Program consisted of the submission of duplicate samples and the insertion of certified reference materials and blanks at regular intervals.
These were inserted at a rate of one standard for every 20 samples (5% of total) and one blank for every 30 samples (3% of total). The standards used in the 2017 program consisted of 5 different gold
grades ranging from 1 to 9 g/t, and were sourced from CDN Resource Laboratories in Langley, BC. Blanks were sourced locally from barren granitic material. 

Field duplicates from quartered core, as well as ‘coarse’ or ‘pulp’ duplicates taken from coarse reject material or pulverized splits, were also submitted at regular intervals with an insertion rate of 4% for
field duplicates and 4% for coarse or pulp duplicates. Additional selected duplicates were submitted for screened metallic fire assay analysis and to an umpire lab for check assaying. SGS also undertook
their own internal coarse and pulp duplicate analysis to ensure proper sample preparation and equipment calibration. 

Based on the success of Phase 1 of the 2017 Goldlund Drilling Program, we announced the commencement in September 2017 of a Phase 2 drill campaign to identify new areas of gold mineralization
and to expand the overall resource base at Goldlund. Data collected from the Phase 1 and Phase 2 drilling programs will be incorporated into the calculation of a new resource estimate for Goldlund,
which is expected to be completed in 2018. 

At the start of February 2018, we announced the first assay results from Phase 2 of the 2017 Goldlund Drill Program, comprising 4 drill holes (see our news release dated February 5, 2018 for detailed
information). The highlights of these holes were as follows: 

• 

• 

• 

Hole GL-17-010 intersected 83.0 m of 1.35 g/t Au (including 1.0 m of 74.95 g/t Au); 

Hole GL-17-051 intersected 72.0 m of 0.65 g/t Au (including 2.0 m of 6.18 g/t Au); and 

Hole GL-17-106 intersected 56.0 m of 0.40 g/t Au (including 2.0 m of 4.74 g/t Au). 

The following table sets out the assay results for the first set of holes from Phase 2 of the 2017 Goldlund Drilling Program: 

Table 8A: First Set of Phase 2 Drill Hole Assay Results from Goldlund

Hole ID

GL-17-010* 

GL-17-051* 

GL-17-010 
and 
inc 
and inc 
and inc 

GL-17-051 
inc 
and inc 
and inc 

From (m)

389.0 
545.0 
545.0 
575.0 
576.0 

369.0 
369.0 
398.0 
413.0 

To (m)

390.6 
628.0 
546.0 
580.0 
577.0 

441.0 
371.0 
399.0 
421.0 

Length (m)

1.6 
83.0 
1.0 
5.0 
1.0 

72.0 
2.0 
1.0 
8.0 

Au g/t

1.49 
1.35 
74.95 
3.19 
13.63 

0.65 
4.87 
6.27 
2.59 

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Table 8A (continued): First Set of Phase 2 Drill Hole Assay Results from Goldlund

Hole ID

GL-17-051* 

GL-17-106* 

GL-17-108* 

and inc 

GL-17-106 
inc 
and inc 
and inc 
and 

GL-17-108 

From (m)

413.0 

315.0 
325.0 
355.0 
369.0 
401.0 

366.0 

To (m)

415.0 

371.0 
327.0 
357.0 
371.0 
402.0 

368.0 

Length (m)

2.0 

56.0 
2.0 
2.0 
2.0 
1.0 

2.0 

Au g/t

6.18 

0.40 
1.19 
4.74 
1.37 
5.86 

1.48 

Notes:

1. 

2. 

Assaying for Phase 2 of the 2017 Goldlund Drill Program was done by SGS at their laboratories in Red Lake, Ontario, and Burnaby, BC. Prepared samples were analyzed for gold by
either  Bulk  Leach  Extractable  Gold  (BLEG)  assay  techniques  or  by  lead  fusion  fire  assay  with  an  atomic  absorption  spectrometry  (AAS)  finish.  Multi-element  analysis  on  the
mineralized zones was also undertaken by two- acid aqua regia digestion with ICP-MS and AES finish.

* These holes were drilled during Phase 1 of the 2017 Goldlund Drilling Program, then extended in Phase 2 therefore some intervals (not shown in the above table) appear in the
earlier tables setting out the results for the Phase 1 drilling.

Table 8B: Drill Hole Locations for First Set of Phase 2 Holes from the 2017 Goldlund Drilling Program

Hole ID

GL-17-106 (Extended from 
302 m) 

GL-17-108 (Extended from 
328.5 m) 

GL-17-010 (Extended from 
305 m) 

GL-17-051 (Extended from 
341 m) 

Azimuth
°

180 

180 

180 

180 

Dip °

-80 

-80 

-80 

-80 

Final Depth
(m)

455.0 

500.0 

629.0 

629.0 

UTM
East

545900 

545901 

545752 

545951 

UTM
North

5527275 

5527254 

5527244 

5527284 

Section

545900E 

545900E 

545750E 

545950E 

In the second week of February 2018, we announced further assay results from Phase 2 of the 2017 Goldlund Drill Program, comprising 14 drill holes from drilling in Zones 1 and 5 at the Goldlund
Project (see our news release dated February 8, 2018 for detailed information). The highlights of these holes were as follows: 

• 

• 

• 

Hole GL-17-128 intersected 3.0 m of 10.76 g/t Au (including 1.0 m of 30.27 g/t Au); 

Hole GL-17-119 intersected 16.0 m of 1.15 g/t Au (including 2.0 m of 3.69 g/t Au); and 

Hole GL-17-126 intersected 10.0 m of 1.50 g/t Au (including 2.0 m of 3.58 g/t Au). 

Page 77

Of the 14 drill holes, four holes were infill holes that targeted the area between Zones 1 and 5, with all four holes intersecting gold mineralization. Eight of the holes were also infill holes that were 
located within Zone 1 (six of these holes intersected gold mineralization). The remaining two holes were exploration holes that targeted potential additional hanging wall mineralization outside of the 
current resource area, south of Zone 5 (neither of these holes intersected gold mineralization). 

The following table sets out the assay results for the second set of holes from Phase 2 of the 2017 Goldlund Drilling Program: 

Table 9A: Second Set of Phase 2 Drill Hole Assay Results from Goldlund

Hole ID
GL-17-114 

GL-17-115 

GL-17-116 

GL-17-117 

GL-17-118 

GL-17-119 

GL-17-120 
GL-17-121 
GL-17-123 
GL-17-124 

GL-17-125 

GL-17-114 
inc 
GL-17-115 
inc 
and inc 
and 
and 
inc 
and inc 
and inc 
and inc 
GL-17-116 
and 
and 
GL-17-117 
inc 
and inc 
and inc 
GL-17-118 
and 
GL-17-119 
inc 
and inc 
and 
inc 
and 
GL-17-120 
GL-17-121 
GL-17-123 
GL-17-124 
GL-17-125 
inc 
and inc 

From (m)
58.0 
86.0 
270.0 
278.0 
292.0 
436.0 
578.0 
578.0 
578.0 
590.0 
600.0 
303.0 
341.0 
385.0 
238.9 
238.9 
286.0 
294.0 
176.0 
686.5 
277.0 
281.0 
281.0 
444.0 
446.0 
712.0 

170.0 
170.0 
192.0 

To (m)
88.0 
88.0 
310.0 
284.0 
294.0 
438.0 
622.0 
584.0 
580.0 
606.0 
602.0 
305.0 
343.0 
387.0 
326.0 
248.0 
296.0 
296.0 
178.0 
687.5 
293.0 
287.0 
283.0 
470.0 
448.0 
714.0 

Length (m)
30.0 
2.0 
40.0 
6.0 
2.0 
2.0 
44.0 
6.0 
2.0 
16.0 
2.0 
2.0 
2.0 
2.0 
87.1 
9.1 
10.0 
2.0 
2.0 
1.0 
16.0 
6.0 
2.0 
26.0 
2.0 
2.0 

no significant mineralisation
no significant mineralisation
no significant mineralisation
no significant mineralisation

226.0 
172.0 
194.0 

56.0 
2.0 
2.0 

Au g/t
0.13 
0.52 
0.19 
0.49 
1.02 
1.66 
0.78 
1.97 
5.11 
1.07 
4.11 
0.83 
0.80 
3.12 
0.41 
1.26 
1.56 
6.66 
0.59 
1.54 
1.15 
2.11 
3.69 
0.42 
4.31 
1.15 

0.39 
1.59 
2.26 

Page 78

Table 9A (continued): Second Set of Phase 2 Drill Hole Assay Results from Goldlund

Hole ID

GL-17-125 

GL-17-126 

GL-17-127 

GL-17-128 

Note:

and inc 
and inc 
GL-17-126 
inc 
and 
GL-17-127 
inc 
and inc 
and inc 
GL-17-128 
and 
and 
inc 

From (m)
218.0 
224.0 
298.0 
298.0 
318.0 
284.0 
284.0 
296.0 
328.0 
135.0 
181.0 
212.0 
214.0 

To (m)
220.0 
226.0 
308.0 
300.0 
320.0 
330.0 
286.0 
298.0 
330.0 
137.0 
183.0 
215.0 
215.0 

Length (m)
2.0 
2.0 
10.0 
2.0 
2.0 
46.0 
2.0 
2.0 
2.0 
2.0 
2.0 
3.0 
1.0 

Au g/t
2.47 
1.93 
1.50 
3.58 
0.97 
0.51 
2.40 
1.84 
3.04 
1.05 
1.65 
10.76 
30.27 

1. 

Assaying for Phase 2 of the 2017 Goldlund Drill Program was done by SGS at their laboratories in Red Lake, Ontario, and Burnaby, BC. Prepared samples were analyzed for gold by
either  Bulk  Leach  Extractable  Gold  (BLEG)  assay  techniques  or  by  lead  fusion  fire  assay  with  an  atomic  absorption  spectrometry  (AAS)  finish.  Multi-element  analysis  on  the
mineralized zones was also undertaken by two- acid aqua regia digestion with ICP-MS and AES finish.

Table 9B: Drill Hole Locations for Second Set of Phase 2 Holes from the 2017 Goldlund Drilling Program

Hold ID

GL-17-114 

GL-17-115 

GL-17-116 

GL-17-117 

GL-17-118 

GL-17-119 

GL-17-120 

GL-17-121 

GL-17-123 

GL-17-124 

GL-17-125 

GL-17-126 

GL-17-127 

GL-17-128 

Azimuth °

Dip °

Final Depth
(m)

UTM East

UTM North

0 

0 

0 

153 

153 

0 

333 

333 

0 

0 

0 

0 

0 

0 

-90 

-90 

-90 

-69 

-90 

-90 

-50 

-50 

-90 

-90 

-90 

-90 

-90 

-90 

692 

653 

692 

740 

744.4 

749 

350 

476 

350 

413 

230 

347 

404 

221 

547191 

546979 

546702 

546966 

547237 

547214 

547360 

547370 

546700 

546700 

546750 

546750 

546750 

546800 

5527452 

5527320 

5527170 

5527541 

5527379 

5527414 

5527190 

5527180 

5527225 

5527200 

5527300 

5527275 

5527250 

5527310 

Section

547200E 

547000E 

546700E 

546950E 

547250E 

547200E 

547350E 

547350E 

546700E 

546700E 

546750E 

546750E 

546750E 

546800E 

Page 79

QA/QC Procedures for the Phase 2 of the 2017 Goldlund Drilling Program 

The QA/QC program for Phase 2 of the 2017 Goldlund Drilling Program was the same as the program that was carried out for Phase 1, and consisted of the submission
of duplicate samples and the insertion of certified reference materials and blanks at regular intervals. These were inserted at a rate of one standard for every 20 samples
(5% of total) and one blank for every 30 samples (3% of total). The standards used in the 2017 program consisted of 5 different gold grades ranging from 1 to 9 g/t, and
were sourced from CDN Resource Laboratories in Langley, BC. Blanks were sourced locally from barren granitic material. 

Field  duplicates  from  quartered  core,  as  well  as  ‘coarse’ or  ‘pulp’ duplicates  taken  from  coarse  reject  material  or  pulverized  splits,  were  also  submitted  at  regular
intervals with an insertion rate of 4% for field duplicates and 4% for coarse or pulp duplicates. Additional selected duplicates were submitted for screened metallic fire
assay analysis and to an umpire lab for check assaying. SGS also undertook their own internal coarse and pulp duplicate analysis to ensure proper sample preparation
and equipment calibration. 

Page 80

Cameron 

Technical report 

The  Cameron  Property  project  (the  “Cameron  Project”)  description  is  based  on  the  project’s  technical  report:  Technical  Report  on  the  Cameron  Gold  Deposit,
Ontario, Canada (effective  date January 17, 2017) (the “Cameron Gold Technical Report”). The report was prepared for us in  accordance with NI 43-101, by or
under the supervision of Mark Drabble, B.  App. Sci.  (Geology), MAIG, MAusIMM; and Kahan Cervoi, B. App. Sci (Geology),  MAIG, MAusIMM; each qualified
persons within the meaning of NI 43-101. The following description has been prepared under the supervision of Dr. Chris Osterman, Ph.D., P.Geo., who is a qualified
person within the meaning of NI 43-101, but is not independent of us. 

The  conclusions,  projections  and  estimates  included  in  this  description  are  subject  to  the  qualifications,  assumptions  and  exclusions  set  out  in  the  Cameron  Gold
Technical Report, except as such qualifications, assumptions and exclusions may be modified in this AIF. We recommend you read the Cameron Gold Technical Report
in its entirety to fully understand the project. You can download a copy from our SEDAR profile (www.sedar.com), or from our website (www.firstmininggold.com). 

Project description, location and access 

The Cameron Gold Project is wholly-owned by us through our wholly-owned subsidiary, Cameron Gold. The Cameron Gold Project comprises 226 unpatented claims,
24 patented claims (mineral rights only), seven mining licences of occupation (“MLO”) and four mining leases. All of the claims are located within unsurveyed crown
lands, mainly within the Rowan Lake area, though some claims are situated in the Tadpole Lake, Brooks Lake and Lawrence Lake areas.

The total area of the project is approximately 448.53 km2 (44,853.2 ha). 

The  Cameron  Gold  Project  currently  consists  of  two  project  areas;  namely  Cameron  (which  includes  the  Cameron  deposit)  (the  “Cameron  Deposit”)  and  West
Cedartree (which includes the Dubenski and Dogpaw deposits). The Cameron Gold Technical Report covers only the Cameron Deposit and Mineral Resource Estimate
within the broader Cameron Project. The property comprising the Cameron Project consists of 128 unpatented claims, four patented claims, six MLOs and two mining
leases. The West Cedartree property comprises nine unpatented claims, 20 patented claims, one MLO and two mining leases.

The Cameron Gold Project is located in the southern part of western Ontario, Canada approximately 80 km southeast of Kenora and 80 km northwest of Fort Frances.
The nearest towns are Sioux Narrows and Nestor Falls, 30 km and 25 km away respectively. The Cameron Gold Project is on unsurveyed crown lands accessed by
sealed and all weather gravel roads. From Kenora via Highway 17, Hwy 71 and the Cameron Lake road the distance is around 123 km. From Fort Frances via Hwy 11,
Hwy 71 and the Cameron Lake road the distance is 168 km.

Page 81

Underlying royalties which affect the Cameron Deposit are: 

• 

• 

• 

• 

• 

• 

1.5% NSR payable to Rubicon Minerals Corp. for 47 unpatented claims. We have the option to repurchase 0.75% of the NSR for $750,000; 

1% NSR payable to Orion Resource Partners for 20 unpatented claims, 4 patented claims, 6 MLOs and 2 mining leases; 

2% NSR payable to Mr. Sherridon Johnson and Mr. Edward Antony Barkauskas for one unpatented claim. We have the right to repurchase 1% of the NSR for $500,000 

$0.30 per ton on all ore mined payable to the estate of W. Moorhouse and D. Petrunka for one mining lease; 

3% NSR payable to Lasir Gold Inc. We have the right to reduce the NSR to 1.5% by payment of $1,500,000; and 

1% NSR payable to Chalice on 133 unpatented mining claims, all of which are not encumbered by pre-existing royalties. We have the right to repurchase 0.5% of the NSR for 
$1,000,000. 

In order to maintain the title to an unpatented mining claim indefinitely, the recorded holder of the claim is required to undertake approved work expenditure in excess
of  $400  per  claim  within  two  years  of  the  granting  of  the  claim.  Work  programmes  and  expenditure  commitments  can  be  grouped  across  a  contiguous  series  of
unpatented mining claims. To maintain the unpatented claims comprising the Cameron Project in good standing, we are required to incur an aggregate expenditure of
$750,800 per year and to file annual assessment reports of the work that has been undertaken. The duration of a mining lease is 21 years from the date of grant. The
mining leases within the Cameron Project were initially granted in 1988 and were subsequently renewed for a further 21 years in July 2009, except one mining lease
which was renewed in May 2006.

History 

Exploration in the area commenced in the 1940s and numerous companies have carried out prospecting, line cutting, geological mapping, trenching, soil and outcrop
sampling and ground magnetic and electromagnetic geophysical surveys. 

On the Cameron Gold Project there have been numerous exploration and drilling programmes. On the Cameron Deposit itself, the first drilling was undertaken in July
1960. Prior to 2010, there were 836 holes comprising in excess of 90 km of diamond drill core drilled by six companies. 

In 1987 at the Cameron Gold Deposit, underground development for an extensive sampling programme was undertaken. Some 65,000 m3 of material was excavated
with some bulk sampling, diamond drilling and rock chip sampling completed. The excavated material was placed on surface at site in three separate stockpiles: one for
unmineralised access development material, one for “low-grade” mineralized material; and one for “mineralized” material. The unmineralised stockpile has been used
from time to time for access road maintenance. The mineralized material stockpiles have been surveyed and sampled for the purpose of reconciliation against depletion
calculations but no estimate has been prepared that would permit inclusion of the material in a disclosure of resources. 

Between 2010 and 2012, 242 surface diamond holes were drilled totalling 36,000 m, the majority on the Cameron Deposit. 

Since 2010, the following exploration work has been carried out throughout the Cameron Gold Project consisting of: 

• 

• 

• 

• 

• 

• 

• 

• 

Airborne magnetic gradiometers survey of the project area in 2010. 

250 km of line cutting over the property 

142 line km of Pole-Dipole Induced Polarisation surveys (July 2010 to February 2011) 

Orientation geochemical sampling programme of surface pits around the Cameron deposit in late 2011. A total of 19 samples of around 12 kg were collected from the base of till 
over an area of about 900 m x 600 m. 

Excavation of 94 pits in 2013 on gold-in-till anomalies. 

Outcrop mapping and prospecting 

Heli-borne magnetics and Versatile Time-domain Electromagnetic (VTEM) over the western portion of the project in 2014. A total of 1457 line km of VTEM was flown at 200 m 
spacings. 

Several historical mineral resource estimates have been done for the Cameron Deposit. 

Page 82

In May 2014, 15 holes for 2,599.5 m were diamond drilled at the Jupiter, Ajax, Juno and Hermione prospects that are proximal to the Cameron Deposit. 

Geological setting, mineralization and deposit type 

The mineralisation at the Cameron Gold Project is mainly hosted in mafic volcanic rocks within a northwest trending shear zone (“Cameron Lake Shear Zone” or
“CLSZ”) which dips steeply to the northeast. In the south-eastern part of the deposit where the greatest amount of gold has been delineated, the shear zone forms the
contact between the mafic volcanic rocks and diabase/dolerite rocks of the footwall. 

Gold  mineralisation  occurs  within  quartz  breccia  veins,  associated  with  intense  silica]sericite  carbonate  pyrite  alteration  in  a  series  of  zones  that  dip  moderately  to
steeply to the northeast within and adjacent to the shear zone. Gold is associated with disseminated pyrite with high sulphide concentration generally corresponding
with higher gold grade. Visible gold is rare. The mineralisation is open at depth and along strike to the northwest with potential to expand the Mineral Resource in these
directions. 

The Cameron Deposit is a greenstone hosted gold deposit. While the deposit can generally be considered to be part of the orogenic family of gold deposits, it bears
many characteristics atypical of the largest gold deposits of this style. These features include: 

• 

• 

• 

• 

• 

Exploration 

mineralisation dominated by disseminated sulphide replacement and quartz sulphide stockwork and quartz breccia veins; 

spatial and temporal association of mineralisation with porphyry intrusive bodies that have similar alteration assemblages (taking into account primary lithological variations); 

relatively minor amounts of auriferous quartz carbonate vein material comprising the mineralisation, which is likely temporally late compared to the disseminated sulphide 
replacement and quartz breccia veins; 

high grade mineralisation is largely deformed and the disseminated sulphide replacement zones that constitute the bulk of the mineralisation are commonly foliated; and 

the alteration assemblage of the mineralisation (sericite albite carbonate pyrite) is atypical.

Exploration at the Cameron Gold Project commenced in 1960 and has been conducted intermittently until the present day.

Page 83

Drilling 

A number  of diamond drillhole programmes have been carried out across the Cameron Gold Project area by a number of explorers: Noranda Exploration Company
Limited (“Noranda”) from 1960 to 1961; Zahevy Mines Limited and Noranda from 1972 to 1974; Nuinsco in 1981; Nuinsco and Lockwood Petroleum Inc. from 1983
to 1984; Nuinsco and Echo Bay Mines Limited from 1985 to 1989; Nuinsco and Deak International Resources Holding Limited in 1989; Cambior Inc. in 1996; Nuinsco
from 2003 to 2005; and Coventry Resources Inc. (“Coventry”) from 2010 to 2012. In addition, an RC drilling programme was completed by Nuinsco from 1985 to
1986 to sample the overlying glacial till and the bottom of hole in bedrock to test for geochemical anomalism associated with gold mineralisation. 

From 1960 through to 2012, 981 diamond drillholes were drilled for a total of 120,813 m. An additional 83 RC holes were drilled during the mid-1980s for a total of
862 m. 

Underground exploration of the Cameron Deposit commenced in October 1986 and was undertaken in two phases until July 1988 to verify the surface drilling results.
Overall, 457 underground diamond drillholes were completed for a total of more than 21,707 m. An additional 55 diamond drillholes were drilled from underground for
a total of 4,887 m between 1989 and 1990. 

Sampling, analysis and data verification 

Documentation  regarding  historic  field  procedures  applied  by  previous  explorers  at  the  Cameron  Gold  Deposit,  including  details  regarding  sample  collection,
preparation, transportation and security, and analytical techniques, is poor or non existent. Prior to 1988, core was manually split, with half core sent for analysis. Post
1988, drill core was cut using a masonry saw. The inclusion of control samples is assumed and is sometimes referenced in documentation but details regarding this are
not  documented.  For  the  2010  to  2012  drill  programmes,  drill  core  was  cut  on  site  with  wet  masonry  core  saws  by  geotechnical  personnel  who  are  supervised  by
Coventry site based geologists. The selection of intervals for cutting and the length of these intervals was based on lithological, alteration or mineralisation boundaries
as defined by the supervising geologist with 1 m intervals used in zones of similar lithology. Within mineralisation the sampling intervals vary from 0.06 m to 2 m. 

Samples were received at the laboratory and checked against accompanying sample dispatch sheets to ensure all samples are delivered. Any discrepancies were noted
and Coventry notified that resolution was required before the samples advanced through the preparation process. 

Sample preparation comprised standard laboratory techniques of (i) drying for a minimum of 8 hours, (ii) mill crushing to greater than 70% passing 2 mm, (iii) riffle
splitting (using a Jones Splitter) to approximately 250 gm and (iv) disk pulverising to 85% passing 75 microns. The sample was then split to 30 g for analysis with the
remainder retained as a pulp residue. The coarse remainder was put aside as a bulk residue (reject). 

Overweight samples (>2.5 kg) were crushed and split into two samples, treating each as above and recombining after pulverising. 

All samples were analysed for gold by accredited and independent Activation Laboratories Ltd. (“ActLabs”) at their Thunder Bay facility using method ‘1A3 Tbay Au
– Fire Assay Gravimetric’. The 30 g assay sample was combined with fire assay fluxes (borax, soda ash, silica and a lead oxide litharge) and silver added as a collector.
The mixture was placed in a fire clay crucible, preheated at 850°C, intermediate at 950°C and finished at 1060°C over approximately 60 minutes. The crucibles were
then removed from the assay furnace and the molten slag (lighter material) is carefully poured from the crucible into a mould, leaving a lead button at the base of the
mould. The lead button is then placed in a preheated cupel which absorbs the lead when cupelled at 950°C to recover the silver and gold doré bead. 

Page 84

The  gold was separated from the silver in the doré bead by  parting  with nitric acid. The resulting gold flake is  annealed using a torch. The  gold flake remaining is
weighed gravimetrically on a microbalance. The detection limits are 0.03 ppm Au (lower) and 10,000 ppm Au (upper). 

All drillcore from the 2010 and 2011 drilling programs is stored in covered steel core racks at the Cameron Gold Project. Every core box is labelled with Dymo tags,
recording hole ID, box number and ‘from’ and ‘to’ depths. 

All samples were individually bagged and labelled with unique sample numbers. Corresponding laboratory specific assay tags were included in each sample bag, which
were  then  sealed  with  plastic  zip  ties  and  batched  in  woven  nylon  bags.  Samples  were  transported  via  commercial  road  transport  on  a  weekly  basis  during  drilling
programmes. The samples were taken to ActLabs in Thunder Bay or to the ActLabs sample preparation facility in Dryden before being transferred to Thunder Bay for
analysis.

Drill core was logged in the exploration camp at Cameron Lake. The core was logged for geology, alteration, mineralisation, structure and other geological features
such as veining. The core was photographed  in wet  and dry condition and stored in racks prior to sampling by core cutting. The  drill core  was marked up with the
sample intervals and the core was cut using a diamond blade saw. Sample tickets were stapled into the wooden core trays and the other half put into the sample bag. The
sample  number  was  also  written on  the  outside  of  the  calico sample bag for  identification  and  sorting  purposes. The  core  is  stored  in  the  exploration  facility  at the
Cameron Property. This has dedicated covered racks for storing drill core, wooden crates for sample residues, and sea containers for sample pulps. 

All samples were individually bagged and labelled with unique sample numbers. Corresponding laboratory specific assay tags were included in each sample bag, which
were  then  sealed  with  plastic  zip  ties  and  batched  in  woven  nylon  bags.  Samples  were  transported  via  Gardewine  North  commercial  road  transport  of  Kenora.  The
samples were taken to ActLabs in Thunder Bay. Confirmation was sent to Chalice that the security tags were intact, and that the numbers match the sample despatch
request. 

As part of its QA/QC review, Optiro Pty Ltd. (“Optiro”) was provided a Microsoft access database containing two QA/QC tables. One table comprised standards and
blanks and one table comprised duplicates assay results. Optiro exported these tables into CSV format and imported the QA/QC results into data analysis spread sheets
to review the Cameron QA/QC results. 

The underground drilling data collected between 1987 and 1989 was considered critical to the quantity and quality of the 2014 Mineral Resource Estimate, and as no
QA/QC  information  was  available,  Coventry  undertook  a  re  sampling  program  in  order  to  establish  confidence  in  the  assay  results.  The  Coventry  re  sampling
programme targeted mineralisation in and around the underground development. Remaining core was quartered either using a core saw or manually (depending on core
condition) over the same sample intervals as currently recorded in the database. The re samples were prepared and assayed in exactly the same manner that samples
from Coventry’s diamond drilling programme were processed with sample preparation and analysis carried out at ActLabs in Thunder Bay. This re sample programme
provided  816  directly  comparable  assay  results,  from  a  total  of  1,904.6  m  of  drill  core.  The  comparison  is  between  half  core  (original  sample)  and  quarter  core
(resample). 

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Optiro only managed to identify 101 samples recorded in the QA/QC database to be duplicate samples and that were submitted by Coventry in 2010 and 2011. Optiro’s
analysis of the 101 identified quarter core duplicate samples indicates a poor repeatability of grades between paired samples with a correlation coefficient of 0.24. The
results suggest that the duplicate samples are under reporting compared to the original grades at gold grades of less than 1 g/t Au, and over reporting compared to the
original grades at gold grades of greater than 2 g/t Au. 

Results from the scatter plot, precision plot and relative difference plots highlight a moderate to poor precision and poor repeatability of duplicates from this resample
programme.  In  Optiro’s  opinion  the  repeatability  and  precision  of  these  duplicates  does  not  demonstrate  a  high  level  of  confidence.  However,  the  small  number  of
samples does not in Optiro’s opinion provide definitive evidence of issues with the duplicate repeatability. Optiro notes that consideration for differing sample volumes
i.e. manually split half core (versus) sawn quarter core needs to be taken into account when reviewing duplicate analysis results. As such, whilst Optiro recommends
that First Mining needs to review the performance of the Coventry resample programme further, Optiro considers these results to be adequate for resource estimation. 

Optiro has identified 249 blanks submitted by Coventry as part of its resample programmes in 2010 and 2011. Of the 249 blanks submitted four returned grades above
0.03 g /t Au. This represents a failure rate of less than 2%. Optiro considers these results to be adequate for resource estimation. 

Optiro identified 236 standards submitted by Coventry as part of its resample programmes in 2010 and 2011. Of the 236 standards submitted, 10 different Certified
Reference Material (“CRM”) standards with gold grades ranging from 0.38 g/t to 7.97 g/t Au were used during the Coventry resample programme. A total of 55 gold
standards fall outside three standard deviations which represents a failure rate of approximately 23%. When graphed, it is evident that a large number of the standard
failures are potential sample swaps (i.e. incorrect standard labelling or blanks labelled as a standard). However, due to the close gold grades of a number of standards, it
is not possible to determine with 100% accuracy what the actual standard ID might be. 

Optiro does not know whether Coventry resubmitted all failed batches for re-analysis.

Optiro  considers that the sample swaps should be rectified in  the database so that the QA/QC performance is representative of the  performance of the standards. In
taking these into account, Optiro considers that the CRM assay performance is adequate for estimation As part of their 2010 to 2012 drilling programmes, Coventry
submitted standards, duplicates and blanks as part of their quality control program.

The blank material was obtained from a granite quarry and whilst not certified, was considered by Coventry to be sufficiently homogenous and unmineralised to act as
barren material. Of the 921 blanks submitted eight (8) returned grades above 0.03 g /t Au. This represents a failure rate of less than 2%. These failures were reviewed at
the time by Coventry and were considered to be potential laboratory contamination issues. Optiro considers these results adequate for resource estimation.

Of the 921 standards submitted, six were recorded as have grades of -99. Optiro removed these standards from the database prior to any further analysis. A total of 12
different CRM standards with gold grades ranging from 0.69 g/t Au to 7.97 g/t Au were used during the Coventry drill programs. 

Page 86

The provided database contained 901 quarter core duplicate samples collected by Coventry during the 2010 to 2012 drilling programmes. The duplicates demonstrate a
moderate correlation coefficient (0.83) indicating moderate repeatability of grades between paired samples. 

The  relative  precision  of  a  field  duplicate  dataset  is  determined  by  calculating  the  absolute  difference  between  the  two  sample’s  grades  divided  by  the  mean  of  the
sample pairs. Good or high precision suggests that the paired samples are consistent with each other, both samples have been well homogenised and that sample size
(weight) is adequate to be representative of the material collected from the drillhole. Poor or low precision suggests that the samples have been poorly prepared, have a
high inherent nugget, poor assaying, or are not large enough to be representative. Of the duplicates submitted to Actlabs, 74% of assays were within 5% precision, 76%
within 10% precision, and 78% within 15% precision.

Results from the scatter plot, precision plot, and relative difference plots highlight a moderate to poor precision and moderate to poor repeatability of duplicates from
these phases of drilling. Part of this could be due to the use of chisel vs. saw splitting, or the use of quarter vs. half core samples, which Optiro does not consider to be a
true representative duplicate sample when dealing with gold mineralisation. As previously stated, taking into account consideration for differing sample volumes (i.e.
half core versus quarter core), Optiro considers these results to be adequate for resource estimation.

In  2014,  Chalice  undertook  a  resampling  program  to  provide  additional  confidence  in  the  underlying  drillhole  sample  assays  results  used  for  Mineral  Resource
estimation.  The  samples  selected  were  considered  to  be  spatially  representative  of  the  majority  of  the  Cameron  Gold  Deposit  with  an  emphasis  on  near  surface
locations. A total of 492 pulps and 325 coarse rejects were selected from the existing drillholes within the following series: 

• 

• 

• 

Historical holes – resample of pulp samples only 

Coventry 2010 holes – pulps and rejects 

Coventry 2011 holes – pulps and rejects. 

The following is an overview of the pulp sampling program taken from the Chalice 2014 Report.

• 

• 

• 

• 

Selected pulp samples were sent to AGAT Laboratories of Mississauga, Ontario – the Umpire Laboratory 

The samples were not re numbered given the sample sequence had never been seen by this laboratory 

The laboratory was requested to place an “A” prefix to the start of the sample number to distinguish these results from the original results. 

Standards and Blanks were included with these samples positioned in the same location sequence as in the original submission; a new Standard was placed in the position of the
original Standard (the original Standard sample being exhausted by the analytical process) whilst the Blanks were retained from the original submissions. 

The selected samples were renumbered (for disguise) and re submitted to ActLabs to preparation and analysis by the method adopted by Coventry and described in
previous reports. 

Standards  and  Blanks  were  included  with  these  samples  positioned  in  the  same  location  sequence  as  in  the  original  submission;  a  new  Standard  was  placed  in  the
position of the original Standard (the original Standard sample being exhausted by the analytical process) whilst the Blanks were retained from the original submissions. 

Page 87

Results from the pulp duplicate analysis indicates a good repeatability of pulps, while results from the coarse reject analysis illustrates that the average grade of the
rejects is 4% lower than the original sample. Optiro was not provided with this data and as such has not been able to replicate these results. 

Optiro considers the assay performance of the pulp and reject samples to provide good support for the representivity of the analytical results and for mineral resource
estimation. 

In 2015, Chalice undertook two resampling programs of unsampled intervals within the Cameron Shear Zone. Optiro has based the  following analysis of standards,
duplicates and blanks submitted as part of the 2015 resampling programs based on the coding in the provided database. 

Of 1,608 blanks submitted during the 2015 resample program, 10 returned grades above 0.03 g/t Au. This represents a failure rate of less than 1%. Optiro considers
these results to be a good measure of the sample preparation process and acceptable for resource estimation.

Of 1,644 standards submitted, 10 were recorded as ‘sample consumed’. Optiro removed these standards from the database prior to any further analysis. A total of 9
different CRM standards with gold grades ranging from 0.34 g/t Au to 7.97 g/t Au were used during the Chalice resample programmes. 

A total of 144 gold standards fell outside of three standard deviations, which represents a failure rate of approximately 9%. The majority (but not all) of the failures
appear to be sample swaps (i.e. incorrect standard labelling or blanks labelled as a standard). In this program, Chalice did not resubmit failed batches for re-analysis but
Optiro  recommends  implementation  of  this  protocol  for  future  programs.  In  addition,  Optiro  notes  the  presence  of  what  appears  to  be  cyclic  trends  in  the  standard
results. Further investigation into these trends is recommended.

Of 1,629 quarter core duplicates submitted, one was recorded as having a grade of -99. Optiro removed this sample from the database prior to any further analysis. The
duplicates demonstrate a moderate correlation coefficient (0.79) indicating a moderate repeatability of grades between paired samples. Optiro notes there are a number
of original samples (43) with barren grade (<0.03 g/t Au) where the duplicate has returned gold grades ranging from 0.1 g/t Au to 2.42 g/t Au. Furthermore, there a
number of duplicate samples (47) of barren grade with an original grade ranging from 0.1 g/t Au to 3.1 g/t Au, suggesting that there are potentially sample swaps.

The  relative  precision  of  a  field  duplicate  dataset  is  determined  by  calculating  the  absolute  difference  between  the  two  sample’s  grades  divided  by  the  mean  of  the
sample pairs. Good or high precision suggests that the paired samples are consistent with each other, both samples have been well homogenised and that sample size
(weight) is adequate to be representative of the material collected from the drillhole. Poor or low precision suggests that the samples have been poorly prepared, have a
high inherent nugget, poor assaying, or are not large enough to be representative. Of the duplicates submitted to Actlabs 86% of assays were within 5% precision, 87%
within 10% precision, and 88% within 15% precision.

Results  from  the  scatter  plot,  precision  plot,  and  relative  difference  plots  highlight  a  moderate  precision  and  a  moderate  repeatability  of  duplicates  from  these
resampling programs.

Page 88

Based  on  the  good  correlation  coefficient  and  moderate  repeatability  performance  of  the  duplicate  samples  Optiro  considers  the  results  from  the  Chalice  2015
resampling program to be acceptable for use in a mineral resource estimate.

Aside  from  the  pulp  resample  programme  undertaken  by  Chalice  in  2014,  Optiro  is  unaware  of  any  additional  umpire  duplicate  sampling  that  has  taken  place  at
Cameron Gold Project. 

Data verification has been carried out by the author to verify the following elements: 

• 

• 

• 

• 

• 

Deposit location and geology confirmed by site visit to view outcrop exposures, drill core samples and photographs of drillcore 

Drill collar locations and grid co-ordinates verified by GPS check of randomly selected drill hole co-ordinates 

Downhole survey deviation compared on an random selection of drill holes 

Quantum of stated mineralisation supported by independent sampling of mineralisation 

Assay integrity verified by sample QA/QC analysis, no significant bias identified 

Primary source data (surveys, downhole survey information, assay certificates) checked against database for errors and no material issues identified. 

The  results  of  the  data  validation  process  have  verified  the  accuracy  and  integrity  of  the  information  provided  by  Chalice.  It  is  Optiro’s  opinion  that  the  Cameron
database is acceptable for the purpose of mineral resource estimation. 

Mineral processing and metallurgical testing 

A  number  of  preliminary  metallurgical  studies  have  been  carried  out  on  samples  from  the  Cameron  Property  from  1985  to  the  present.  Multi-element  geochemical
assays of the samples from the drillholes drilled between 2010 and 2012 have indicated that concentrations of deleterious elements (such as sulphur) are not significant. 

Metallurgical test work carried out on samples representative of the style of mineralization at the Cameron Gold deposit showed that recoveries of 92% to 93% were
returned from direct cyanidation of samples ground to 75 μm. The results also showed that the recoveries were grind sensitive with maximum recoveries at a P80 grind
size in the range 53 to 75 μm. An alternative processing regime of sulphide flotation (mainly pyrite), regrind of flotation concentrate followed by intensive cyanidation
of flotation concentrate and flotation tailings provided gold recoveries marginally higher than direct cyanidation. At a grind size of 75 μm the optimum leach time was
approximately 24 hours. 

Test  work  completed  in  2013  by  the  Vancouver  branch  of  SGS  used  a  composite  sample  taken  from  17  drillhole  intersections  from  14  separate  drillholes  at  the
Cameron Project. Comminution tests indicated that: 

• 

• 

• 

rod and ball mill bond work indices are low; 

moderate abrasion index within typical ranges for dolerite-basalt material; and 

JK breakage parameters indicating the material is highly competent. 

Page 89

Gravity recoverable gold is typically around 25% with no improvement in overall recovery after gravity recovery with cyanidation of the gravity tails. Test work carried
out in 2014 showed that cyanide in leach processing at a P80 of 75 μm would recover 92.5% of gold with a cyanide usage of 0.2 kg/t and lime usage of 1.2 kg/t. This
result was an improvement on direct cyanidation in terms of reagent usage with a lower recovery (92.5% vs. <95% cyanidation). No processing issues or deleterious
element have been identified that could have a significant effect on potential mineral extraction in metallurgical test work completed to date. 

Mineral resource estimates 

The mineral resource estimates for the Cameron Deposit have been generated from drillhole sample assay results. The interpretations are based on an integrated 3D
geological model that defines the relationships of the geological elements at the Cameron Property. The interpreted mineralisation wireframes (using a nominal 0.4 g/t
Au, and 0.25 g/t Au cut-off grade for low grade domains) have been used to constrain gold grade estimates. There are eight mineralisation domains that are split into
two global areas – ‘northern’ and ‘southern’, with the separation defined by a set of northwest (grid) striking quartz feldspar porphyry (“QFP”) dykes. The southern
domain is the most strongly mineralised. The stronger mineralisation is attributed to being dominantly mafic hosted with an inflection point in the Cameron Lake Shear
Zone and resultant dilation zone defined by north-south striking hangingwall and footwall QFP dykes. 

Block  grade  estimation  parameters  have  been  defined  on  the  basis  of  geology,  drillhole  spacing  and  through  geostatistical  analysis  of  the  data.  Top-cut  1.0  metre
composite samples informed the block grade estimate by ordinary kriging (“OK”) into a panel size of 5 mE by 10 mN and 5 mRL, which is considered appropriate for
the  distribution  of  sample  data  and  the  deposit  type.  Sub-celling  of  the  parent  cells  to  0.625  mE  by  2.5  mN  and  1.25  mRL  was  enabled  to  ensure  good  volumetric
correlation with the mineralisation wireframes. 

The mineral resource estimates have been classified by the geological understanding, data spacing, block proximity to sample locations, underground development and
confidence in the block model grade estimate. The mineral resource estimate has been reported in accordance with the Standards on Mineral Resources and Reserves of
the Canadian Institute of Mining, Metallurgy and Petroleum 2014 Definition Standards. 

The  mineral  resources  have  been  reported  using  updated  constraints  and  cut-off  grades.  The  mineral  resource  is  tabulated  in  the  Table  A  below  for  Measured  and
Indicated Mineral Resources and in Table B for Inferred Mineral Resources. 

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Table A – Measured & Indicated Mineral Resource statement as at January 17, 2017 

Mineral Resource
Classification

Measured Mineral 
Resource 

Indicated Mineral 
Resource 

Measured + Indicated 

Mineral Resource
Classification

Measured Mineral 
Resource 

Indicated Mineral 
Resource 

Measured + Indicated 

TOTAL MEASURED +
INDICATED

Open-Pit Constraint

Within US$1,350 open-
pit shell 

Within US$1,350 open-
pit shell 

Underground
Constraint

Below US$1,350 open-
pit shell 

Below US$1,350 open-
pit shell 

Gold cut-
off (Au g/t)

0.55 

0.55 

Gold cut-
off (Au g/t)

2.00 

2.00 

Table B – Inferred Mineral Resource statement as at January 17, 2017 

Mineral Resource
Classification

Inferred Mineral Resource 

Mineral Resource
Classification

Inferred Mineral Resource 

TOTAL INFERRED

Open-Pit Constraint

Within US$1,350 open-
pit shell 

Underground
Constraint

Below US$1,350 open-
pit shell 

Gold cut-
off (Au g/t)

0.55 

Gold cut- off (Au g/t)

2.00 

Tonnes

2,670,000 

820,000 

3,490,000 

Tonnes

690,000 

1,350,000 

2,040,000 

5,530,000

Tonnes

35,000 

Tonnes

6,500,000 

6,535,000

Gold g/t

2.66 

1.74 

2.45 

Gold g/t

3.09 

2.80 

2.90 

2.61

Gold g/t

2.45 

Gold g/t

2.54 

2.54

Gold
(Ounces)

228,000 

46,000 

274,000 

Gold
(Ounces)

69,000 

121,000 

190,000 

464,000

Gold
(Ounces)

3,000 

Gold (Ounces)

530,000 

533,000

The Measured and Indicated Mineral Resources are defined in the areas of the deposit that have the highest drilling density along with underground development that
has exposed and sampled the deposit on three levels of drift development. 

Page 91

Pickle Crow 

Technical report

The Pickle Crow Property project (the “Pickle Crow Project”) description is based on the project’s technical report: A Mineral Resource Estimate for the Pickle Crow
Property, Patricia Division, Northwestern Ontario, Canada (dated June 2, 2011) (the “Pickle Crow Technical Report”). The report was prepared for us in accordance
with NI 43-101, by or under the supervision of B. Terrence Hennessey, P.Geo.; Alan J. San Martin, MAusIMM(CP); and Sam J. Shoemaker, B.Sc. MAuIMM, Reg.
Mem. SME; all qualified persons within the meaning of NI 43-101. The following description has been prepared under the supervision of Dr. Chris Osterman, Ph.D.,
P.Geo., who is a qualified person within the meaning of NI 43-101, but is not independent of us. 

The conclusions, projections and estimates included in this description are subject to the qualifications, assumptions and exclusions set out in the Pickle Crow Technical
Report,  except  as  such  qualifications,  assumptions  and  exclusions  may  be  modified  in  this  AIF.  We  recommend  you  read  the  Pickle  Crow  Technical  Report  in  its
entirety to fully understand the project. You can download a copy from our SEDAR profile (www.sedar.com), or from our website (www.firstmininggold.com). 

Project description, location and access 

The Pickle Crow Property is located in northwestern Ontario about 400 km north of Thunder Bay and approximately 11 km east of the town of Pickle Lake. The Pickle
Crow Property is centred at approximately 51º 31’ North latitude and 90º West longitude in NTS map area 52O/11. 

The Pickle Crow Property can be reached from the city of Thunder Bay by proceeding westerly on the paved TransCanada Highway (Highway 17) for approximately
245 km to the town of Ignace and then northward on paved Provincial Highway 599 approximately 290 km to the town of Pickle Lake. From Pickle Lake, access to the
Pickle Crow Property is along a good gravel road that connects to Highway 599 near the village of Central Patricia. The western boundary of the Pickle Crow Property
is 6.5 km from the turn off at Highway 599. The total road distance to the Pickle Crow Property from Thunder Bay is approximately 545 km. 

The Pickle Crow Property consists of 98 contiguous patented mining claims covering a surveyed area of 1,582.9 ha and 19 unpatented mining claims comprised of 166
units covering an unsurveyed area of approximately 2,656 ha for a total of 117 claims comprised of 264 units totalling approximately 4,239 ha. Through our wholly-
owned subsidiary, PC Gold, we are party to a 99 year mining lease (the “Mining Lease”) with Teck Resources Limited (“Teck”) which expires July 31, 2067. The
Mining Lease requires payment of $1.00 per year which has been prepaid in full in advance. Registered ownership of mineral rights and surface rights for the Pickle
Crow patented claims is held by Teck as ‘fee simple, absolute’, the highest level possible.

Our  leasehold  interest  in  the  patented  claims  is  additionally  subject  to  two  NSRs  totalling  1.25%  .  These  royalties  would  be  payable  only  upon  commencement  of
commercial production. We have the option of purchasing these royalties. There are no other royalties, back-in rights or encumbrances on the Pickle Crow Property. 

The unpatented portion of the Pickle Crow Property is subject to assessment work requirements. 

Page 92

All  phases  of  our  exploration  activities  on  the  Pickle  Crow  Property  are  subject  to  environmental  regulation.  These  regulations  mandate,  among  other  things,  the
maintenance of air and water quality standards and land reclamation and provide for restrictions and prohibitions on spills, releases or emissions of various substances
produced in association with certain exploration and mining industry activities and operations. They also set forth limitations on the generation, transportation, storage
and disposal of hazardous waste. A breach of such regulations may result in the imposition of fines and penalties. In addition, certain types of exploration and mining
activities require the submission and approval of environmental impact assessments. 

The  Pickle  Crow  Property  has,  over  the  course  of  the  past  two  decades,  been  subject  to  several  environmental  studies  which  examined,  among  other  things,  water
quality and its impact, if any, on the health of aquatic populations in the watershed encompassing it. These preliminary studies indicate that in spite of the history of
mining on the Pickle Crow Property, including a significant volume of historical tailings sitting in four tailings basins on surface and extensive areas of flooded mine
workings,  water quality  samples generally meet  provincial  water quality  standards.  This appears to be due  in part to  the  generally low  sulphide  content and  natural
buffering effect of the carbonate minerals found in the vein ore historically mined. 

History 

The Pickle Crow deposit was originally discovered in the early 1930s and commercial production at the mine began in 1935. The Pickle Crow mine operated until 1966
during which time it produced 1,446,214 troy ounces of gold and 168,757 troy ounces of silver from 3,070,475 tons of ore milled (at an average grade of 0.47 oz./t or
16.14 g/t). The Pickle Crow Property sat dormant from 1966 to the late 1970s. 

In 1979, a VLF-EM (very low frequency-electromagnetic) geophysical survey of the Pickle Crow Property was performed and 47 surface diamond drill holes for 7,356
m were drilled. The only known soil geochemical survey done on the Pickle Crow Property was completed in 1983. The samples were collected along the same cut grid
lines  as  used  for  the  VLF-EM  survey.  Soil  values  ranged  from  10  to  12,000  ppb,  with  the  high  values  attributed  to  the  mine  tailings  and  thought  to  be  cultural
anomalies. 

Between  1985  and  1987,  the  most  extensive  exploration  program  on  the  Pickle  Crow  Property  since  its  closure  and  up  to  that  time  was  completed.  The  program
consisted of line-cutting, magnetometer  and induced polarization geophysical surveying, geological mapping, surface trenching, diamond drilling and environmental
baseline studies. In total, 286 surface diamond drill holes drilled for 46,189 m and 79 underground diamond drill holes for 9,341 m which were completed between
1985 and 1988. Following completion of the program, all shafts, ventilation raises and other surface openings were capped with concrete in 1989 after an estimated $9.2
million was spent on the Pickle Crow Property. Two historic (non-NI 43-101 compliant) resource estimates were commissioned, one in April of 1988 and a second in
December of 1988. 

A total of four surface diamond drill holes for 2,287 m were drilled in the fall of 1998. An additional 18 surface diamond drill holes were completed in 1999 for 2,173.5
m.

Between 1999 and 2001, two bulk samples were taken from the No. 5 Vein and No. 1 Vein crown pillars respectively. 

In 2002, the building of a 225 t/d extreme gravity mill was commenced on the site, a partially complete production closure plan was submitted to the then MNDM and
construction of a tailings management facility within the historic Pickle Crow tailings area began. Stockpiling of material mined from the historic No. 1 Vein shaft and
crown pillar area in the summer of 2002 also commenced. 

Page 93

On  May  13,  2008,  PC  Gold  acquired  its  interests  in  the  Pickle  Crow  Property.  It  then  launched  the  current  exploration  program  in  conjunction  with  the  staking  of
surrounding unpatented claims which now define the boundaries of the current Pickle Crow Property.

Geological setting, mineralization and deposit types 

The Pickle Crow Property lies within the Pickle Lake greenstone belt, part of the Uchi Subprovince, which is within the Superior Province of the Canadian Shield. The
Pickle  Lake  greenstone  belt  comprises  an  approximately  70-km  long  by  25-km  wide  area  of  supracrustal  rocks  and  internal  granitoid  plutons  surrounded  by  large
granitoid batholiths. 

The  supracrustal  rocks  have  been  deformed  and  metamorphosed to greenschist  facies  with amphibolite  facies occurring in  the thermal aureoles of younger  plutonic
bodies. The Pickle Lake greenstone belt is subdivided into four tectono-stratigraphic assemblages including: 

• 

• 

• 

• 

The Pickle Crow assemblage. 

The Kaminiskag assemblage (not present on the Pickle Crow Property). 

Unnamed Temiskaming-like assemblage. 

The Confederation assemblage. 

On the Pickle Crow Property, the Pickle Crow assemblage is dominated by tholeiitic basalts with intercalated sediments (primarily banded iron-formation, sometimes
referred to as BIF), and rare calc-alkaline volcanic and volcaniclastic units. The assemblage occupies the northwestern part of the greenstone belt and is interpreted to be
unconformably overlain by the Confederation assemblage. 

Gold mineralization on the Pickle Crow Property is orogenic in nature and occurs in complexly folded and sheared, mainly tholeiitic, volcanic rocks of the Pickle Crow
assemblage near its contact with calc-alkaline volcanic/volcaniclastic rocks of the Confederation assemblage. Host rocks for the mineralization include tholeiitic lavas,
banded iron formation, intermediate volcanic/volcaniclastic rocks and quartz feldspar porphyry. Gold occurrences on the Pickle Crow Property are associated with four
styles of mineralization: 

• 

• 

• 

• 

Narrow, high-grade gold-scheelite-bearing quartz veins, which were the main source of gold produced at the Pickle Crow mine from 1935 to 1966. 

Iron formation-hosted gold mineralization adjacent to vein structures. The iron formation contains stringers and discontinuous lenses of quartz and the iron-bearing minerals have
been replaced by sulphides. Both quartz and sulphides are gold- mineralized. Only a limited amount of this type of material was processed at the Pickle Crow mine. However, iron
formation-hosted gold was the main ore type at the adjacent Central Patricia mine to the southwest. 

Shear zone-hosted gold mineralization consisting of complex wide zones of intense shearing and alteration which are intimately associated with the intrusion of the Albany porphyry
and characterized by disseminated pyrite, discontinuous quartz veining and sulphidation of interflow iron formation. 

Arsenopyrite-associated gold mineralization which typically occurs as disseminated to semi- massive arsenopyrite and quartz-arsenopyrite stockworks hosted by iron formation but
can be also found, to a lesser extent, in shear zones and/or quartz veins in volcanic rocks. Similar arsenopyrite-rich iron formation-hosted gold was the main ore type at the adjacent
Central Patricia mine. 

Page 94

We consider the gold occurrences in the Pickle Lake mining camp to be classical examples of deposits grouped under the descriptive model of Archean low-sulphide
gold- quartz veins. This deposit type is also known as shear- zone-hosted gold, Archean quartz-carbonate vein gold deposits, Archean lode gold, Archean mesothermal
gold or orogenic gold.

Exploration 

In 2007, sourcing and compilation of available historical data was started. 

In October 2007, a total of nine samples from the Pickle Crow Property. Two types of samples were obtained on a spontaneous and random basis : eight field duplicate
split  core  samples  from  a  series  of  drill  holes  that  are  stored  at  two  locations  on  the  Pickle  Crow  Property  and  one  composite  chip  channel  sample  taken  from  the
outcropping one vein in its bulk sample pit. 

Starting in the spring of 2008 PC Gold commenced an extensive exploration program consisting of locating historical drill collars with a differential GPS; surveying
historical  shafts;  reconnaissance  geological  mapping  and  relocating  historical  trenches;  limited  channel  sampling  and  mapping  of  historical  trenches  and  diamond
drilling of 33 holes with up to 2 rigs totalling 8,638 m in the core mine trend to confirm historical holes. This program confirmed the results of historical drill holes and
provided confidence in the digital database. 

Field exploration was renewed in the spring of 2009 with a focus continuing on the core mine trend. This exploration program consisted of diamond drilling of 34 holes
with up to 3 rigs totalling 14,308 m; shallow drilling targeting; U-Pb age dating of detrital zircons from two samples; line cutting (114.9 km) on the core mine and
Cohen-MacArthur trends; a Titan IP (71.45 line-km, 80.25 km with current extensions) and ground magnetometer survey (110 line-km); and prospecting with a focus
on the Cohen-MacArthur trend. The most significant results of the 2009 program were the discovery of Conduit Zone 1, the discovery of Pickle Crow type high-grade
veins hosted in intermediate volcanic rocks and gabbro of the Confederation assemblage (Confederation veins), possibly representing surface expression of a vein, the
identification of Temiskaming-like sediments in the core mine trend, and the identification of the Cohen-MacArthur trend by geophysics. 

In  2010,  exploration  continued  with  the  focus  remaining  on  the  core  mine  trend  but  expanding  to  include  the  Cohen-MacArthur  trend.  The  exploration  program
consisted of diamond drilling of 106 holes with up to 4 rigs totalling 35,545 m, including helicopter supported drilling; and trenching program consisting of 9 trenches
totalling  approximately  32,000  m2  including  1,707  channel  samples.  The  most  significant  results  of  the  2010  program  were  the  discovery  of  the  no.  19  vein,  the
Kawinogans  Zone  and  the  Central  Pat  East  Zone  and  the  extension  of  the  No.  1  Vein  700  m  below  the  historical  workings.  The  No.  20  and  21  Veins  were  also
discovered. 

As of March 12, 2011, the exploration program continued with drill testing of the core mine but with a focus on regional targets along the Cohen-MacArthur trend. The
exploration  program  consisted  of  diamond  drilling  of  11  holes  with  up  to  3  rigs,  totalling  4,476  m;  881.4  line-km  of  50-m  spaced  helicopter  borne  AeroTEM  and
magnetometer surveys; and completion of baseline water sampling and sampling of stockpiled high and low grade ore for finalizing the closure plan. Significant results
of the 2011 exploration program to date include the expansion of the Central Pat East Zone as a possible near surface, bulk tonnage target and the continued expansion
of the No. 19 Vein. 

Page 95

On April 18, 2011, PC Gold announced a 1.26 million ounce NI 43-101-compliant inferred mineral resource, audited by Micon International Limited (“Micon”), which
triggered the preparation of the Pickle Crow Technical Report. 

Drilling 

Since acquiring the Pickle Crow Property in early May 2008, PC Gold has conducted an aggressive diamond drill program designed to confirm and expand the historic
resources and make new discoveries. The most prominent of these new discoveries was the No. 19 Vein with 15.95 g/t Au over 0.70 m. Follow-up intercepts of the zone
included 43.28 g/t Au over 13.13 m and are considered by PC Gold to represent the most significant discovery since the closure of the mine in 1966. Other discoveries
include the Conduit Zones in the Albany Shaft area and the Central Pat East Zone along the Cohen-MacArthur trend. 

A total of 184 holes totalling 62,968 m have been drilling on the Pickle Crow Property between June 2008 and March 12, 2011. Drilling was completed in three phases
as described above. 

All holes were drilled with NQ-sized core (47.6 mm) with the exception of 9 BQ Thin Wall holes (40.7 mm) drilled. 

The bulk of the PC Gold holes were drilled in the core mine trend with the second largest concentration along the Cohen-MacArthur trend. Several new mineralized
zones were intersected. Other newly discovered zones include the No. 20 and 21 Veins, the Confederation Veins, and the Kawinogans Zone. Significant extensions to
known zones include extending the No. 1 Vein at Shaft 1 to 1,500 m depth and the intersection of abundant quartz veining beneath the workings of Shaft 3 which is
interpreted to be the extension of the No. 6 and 7 Veins. 

The  drilling  program  has  extended  several  known  zones  and  outlined  new  discoveries.  These  include  high  grade,  narrow  vein  targets  and  more  disseminated  bulk
tonnage targets which may be amenable to open pit or underground bulk mining. 

Sampling, analysis and data verification 

Two types of sample collected by PC Gold during exploration of the Pickle Crow Property were used in the preparation of the mineral resource estimate presented in
the Pickle Crow Technical Report, channel samples from trenches and diamond drill core. 

Channel Samples – Collection of the trench channel samples was completed after the trenches were excavated, washed and mapped. Channel sampling was performed
utilizing a Stihl ‘quick-cut’ rock saw. Two continuous parallel cuts were sawn approximately 5 cm apart and approximately 5 cm deep, with the rock in between then
chipped out using a chisel. Sample lengths varied between 0.3 and 2.0 m averaging 0.90 m. Each sample was placed in a thick plastic bag with the sample number
clearly written on the outside of the bag with permanent marker and with one portion of a three part sampling ticket placed inside. Each sample was sealed with a cable
strap. The location of the samples was noted in the sample book and on the trench map. Aluminum tags with etched sample numbers were hammered into the cross cuts,
using cement nails, at the beginning of each sample interval for a permanent record on the trench. Once collected, the samples  were bagged and shipped as per the
sample shipment procedures described below, with the exception that all channel samples were shipped to AGAT Laboratories Ltd. (“AGAT”) of Mississauga, Ontario. 

Page 96

Diamond Core Logging and Sampling – NQ diameter (47.6 mm) drill core was logged, then sawn in half using diamond bladed saws at the secure logging/core-cutting
buildings onsite, under the overall supervision of the logging geologists. The core was sawn in half following a sample cutting line determined by the geologists during
logging. After cutting, one half of the core was bagged, labelled and sealed with a zip tie or staples after one part of the three part sample tag was placed inside. The
second part of the sample tag was stapled into the core box at the beginning of each sample. The third part of the tag was kept in the sample tag book as a permanent
record. The remaining half core was placed in core boxes to serve as a permanent record and stored in a secure onsite facility. All samples were shipped from the site in
a  locked  wooden  crate  with  security  tags.  The  samples  were  transported  via  Manitoulin  Transport  to  laboratory  preparation  facilities  in  Thunder  Bay,  Ontario  for
crushing, pulverization and pulp preparation. In 2008, samples were shipped to ALS Chemex’s (“ALS”) facility in Thunder Bay. In 2009 and 2010, samples were sent
to Accurassay in Thunder Bay. 

Once the core/channel samples were cut, bagged and sealed with zip ties or staples, ten samples were put into a larger rice bag, which was then sealed with a secure,
numbered security tag. The security tag numbers were recorded along with the corresponding samples within the bag, and then shipped in the locked wooden crates to
the laboratory. Once they arrived at the laboratory, the security tags and corresponding samples were recorded again by the laboratory and emailed back to the PC Gold
field site for confirmation. Prior to shipment the sample bags were stored in a locked building onsite. The site is always occupied. No samples were left at the project
site during field breaks. 

A total of 5,797 drill samples, which include QA/QC samples (i.e. duplicates, standards and blanks) were submitted to ALS in 2008 for analysis. A total of 42,392 drill
samples, including QA/QC samples, were submitted to Accurassay in 2009 and 2010 for analysis. A total of 1,577 channel samples, including QA/QC samples, were
submitted to AGAT in 2010 for analyses. 

For the analysis of Pickle Crow Property drill core samples, ALS was chosen as the primary laboratory in 2008. Accurassay was chosen as the primary laboratory for
drill core samples in 2009 and going forward. 

In  2008,  samples  were  crushed  and  prepared  at  ALS’ facilities  in  Thunder  Bay,  Ontario  and  sample  pulps  were  shipped  to  its  North  Vancouver,  British  Columbia
laboratory for analysis. ALS’ facilities in Thunder Bay are certified to ISO 9001. The laboratory in North Vancouver is accredited to ISO 17025 for gold fire assay by
atomic absorption and gravimetric finish as well as four-acid multi-element analysis by ICP and MS. In 2009 and 2010, samples were crushed, prepared and analyzed at
the  Accurassay  facility  in  Thunder  Bay,  Ontario.  Accurassay  is  accredited  to  ISO  17025  for  gold  by  fire  assay  with  atomic  absorption  finish.  The  trench  channel
samples were assayed at AGAT in Mississauga, Ontario. AGAT is accredited to ISO 17025. 

All  samples  sent  to  ALS  for  analysis  were prepared  using  a  jaw  crusher,  which  was  cleaned  with  compressed  air  between  samples,  resulting  in  70% of  the  sample
passing through a 10 mesh screen. A 1,000 g split of the crushed sample was then pulverized to 85% passing a 200 mesh screen. All samples sent to Accurassay for
analyses  were prepared  using  a  jaw  crusher,  which  was  cleaned  with  a  silica  abrasive  between  samples,  resulting  in  90%  of  the  sample  passing  through  an  8  mesh
screen.  A  split  of  the  crushed  sample  weighing  1,000  g  was  then  pulverized  to  90%  passing  a  150  mesh  screen.  AGAT’s  sample  preparation  procedures  include
crushing to 75% passing 2 mm and pulverizing to 85% passing 75 µm. 

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For all three laboratories, the prepared sample pulps were analyzed for gold by fire assay using 50-g sample charge with AAS finish. If the returned assay result was
equal to or greater than 5 g/t then the sample was reassayed by fire assay with gravimetric finish. All samples greater than 10 g/t, and any samples suspected of nugget
gold (quartz veins) were additionally sent for pulp metallics analysis using the remainder of the pulp (~950 g of sample).

PC  Gold  has  completed  bulk  density  measurements  on  2,602  samples  of  mineralized  and  unmineralized  diamond  drill  core,  and  select  grab  samples  from  “ore”
stockpiles  onsite  from  the  Pickle  Crow  mine.  Of  these,  1,918  measurements  were  used  in  the  calculation  of  average  specific  gravity  for  the  Pickle  Crow  Property.
During a review of the data, 684 measurements were discarded due to laboratory errors that produced unrealistic specific gravity values.

Diamond  drill  hole  data  and  trench  data  in  stored  in  Excel  spreadsheets.  These  can  easily  be  imported  into  Microsoft  Access  database  software  and  used  in  many
resource estimation/mine planning software  packages. We  also use  Gemcom software to evaluate drill results and has the finalized data stored in Microsoft Access.
Excel is used to manage the data and QA/QC program. 

The  Pickle  Crow  Project  QA/QC  program  includes  the  use  of  crush  duplicates,  ¼-split  drill  core  (field  duplicates),  the  insertion  of  certified  reference  materials
including  low,  medium  and  high  grade  standards  and  coarse  blanks.  This  is  accomplished  by  inserting  the  QA/QC  samples  sequentially  in  the  drill  core  sample
numbering  system.  One  set  of  the  four  QA/QC  types  were  inserted  every  30  samples,  consisting  of  1  crush  duplicate,  1  quarter-split  field  duplicate,  1  standard
(alternating between a low, medium and high standard), and 1 blank. This resulted in approximately every seventh sample being a QA/QC sample. 

Sample assay results are evaluated through control charts, log sheets, sample logbook and signed assay certificates to determine the nature of any anomaly or failure.
Identified failures  are  re-assayed  by the  laboratory  at  which  the failure occurred until a cause  of the failure and  correct analysis is obtained. Check assaying is also
conducted  on  approximately  1  in  every  20  samples.  The  pulps  are  re-numbered  with  new,  sequentially-inserted  QA/QC  samples  and  sent  to  a  second  ISO  certified
laboratory (Actlabs of Ancaster, Ontario). 

Approximately 1 out of every 20 samples for the Pickle Crow Project were submitted to a second laboratory, Actlabs, an ISO 17025 certified laboratory with a sample
preparation and analytical facility in Ancaster, Ontario. The assaying protocol used is similar to ALS and Accurassay’s using fire assaying with a 50-g charge and AAS
finish.  Samples  above  3  g/t  Au  are  re-assayed  using  a  gravimetric  finish,  and  above  10  g/t  by  pulp  metallic  methods.  A  total  of  2,117  check  samples  were  sent  to
Actlabs.  Check  assays  generally  matched  the  value  obtained  by  the  original  laboratory  and  the  overall  variation  between  laboratories  was  well  within  the  natural
variation of the sample material as indicated by the field and crush duplicates. 

During the October, 2011 site visit, Micon did not complete any check sampling. Micon did examine surface exposures and stockpiles of mineralization from the No. 1
Vein and No. 5 Vein. Visible gold was noted in the samples on the No. 1 Vein stockpile.

The final database was sent to Micon in early March, 2011 for validation. Micon performed a thorough validation of the database and specifically performed a cross-
check  validation  of  the  assay  table  against  assay  results  received  directly  from  the  laboratories  in  electronic  form.  The  cross-check  validation  of  the  assay  table
described above was possible only for the newer PC Gold-generated data which contained laboratory sample identification numbers. 

Page 98

Several  minor  problems  were  found  and  corrected,  most  of  them  located  out  of  the  modelled  zones.  The  problems  were  related  to  the  fact  that  the  majority  of  the
database was collected from historical data digitized from old paper logs. 

It is Micon’s opinion that PC Gold is running an industry standard QA/QC program for its database and insertion of control samples into the stream of core and channel
samples for the Pickle Crow project exploration program. 

While  certain  minor  discrepancies  in  survey  data  of  old  workings  have  been  noted  it  has  been  determined  they  will  only  affect  the  precise  location  in  space  of  the
workings and are not likely to materially affect the estimate of remaining volumes of mineralization. As such they are suitable for use in an inferred resource estimate.
Determination of measured and indicated resources or reserves in the future will require resolution of these minor discrepancies, likely by dewatering and reaccessing
the workings. 

The historic drill data have been shown to be acceptable for use in a mineral resource estimate with appropriate application of assay top cuts as discussed above. 

Mineral processing and metallurgical testing 

The historic ore produced at the Pickle Crow mine presented no major milling problems. 

Pickle Crow Mill, 1935-1966: The long since removed process plant for the Pickle Crow mine ran from 1935 to 1966. The 400 ton/day (360 t/d) mill recovered gold by
a combination of gravity/amalgamation  and cyanidation. Overall gold recovery averaged slightly over 98%. When the mine closed in 1966 efficiency in the gravity
section had been improved to achieve as much as 60% of the total recovery. 

1999-2002: In October 1999, prior to mining the first of two bulk samples, grab samples were collected from the surface exposures of the No. 5 Vein. These samples
were sent to ORTECH Inc. of Mississauga, Ontario for bottle roll leach tests. The bottle roll tests were conducted on minus 8 material assaying 53.2 g/t Au, and minus
100 mesh material assaying 40.04 g/t Au. After 48 hours, 53.5% and 95.4% recoveries were achieved for the minus 8 and minus 100 mesh fractions respectively.

No. 5 Vein Crown Pillar Bulk Sample: In December 1999, a bulk sample from the No. 5 Vein crown pillar was mined and sampled, estimated to contain 9,500 tons
(8,600 tonnes) averaging 0.38 oz./t Au (13.02 g/t Au) assuming a 3.0 ft. (0.91 metre) minimum mining width; cut to 1 oz./t and 25% diluted. The average grade of the
resource block was determined using a weighted average 9 drill hole and channel samples located inside the block. The bulk sample was carefully mined from a small
open pit, with vein material comprising an estimated 95% and wall rock dilution only 5% of the sample. The bulk sample was shipped to the St. Andrews Goldfields
Ltd.  1,300  t/day  CIP  (carbon-in-pulp)  gold  process  plant  located  at  Stock  Township  near  Timmins,  Ontario  for  custom  milling.  The  shipment  was  processed  on
December 21, 1999. The commercial settlement was agreed upon at a recovered grade of 16.72 g/t Au (0.49 oz./t Au). 

No. 1 Vein Crown Pillar Bulk Sample: A second phase of bulk sampling was initiated in 2000. 4,427 tonnes of material (over 90% from the No. 1 Vein) were trucked to
the Golden Giant mill near Hemlo, Ontario for custom milling. The custom milling flowsheet included secondary crushing, grinding, gravity concentration, leaching,
CIP,  stripping,  electrowinning  and  refining.  The  shipment  was  processed  between  December  4  and  10,  2000.  The  commercial  settlement  was  agreed  upon  at  a
recovered grade of 16.72 g/t Au (0.49 oz./t Au). Prior to accepting the Pickle Crow Property bulk sample, laboratory metallurgical tests were completed to determine if
the material could be treated at the mill and if the tailings produced would have a negative environmental impact on the tailings basin. No environmental problems were
noted. The test work indicated that about 40% of the gold was recoverable with a single pass gravity Knelson concentrator. The remaining gold could be easily leached
with cyanidation with an optimum grind of 75% passing 200 mesh. Test work indicated that higher grinds could result in lower gold recoveries. Leach retention times
of greater than 48 hours might be required. An overall recovery of 98.4% was achieved in the tests. 

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No. 1 Vein Crown Pillar Bench Scale GRG & Leaching Test work: A set of five approximately 20 kg samples from the No. 1 Vein Crown Pillar bulk sample were
submitted to the Knelson Research and Testing Centre (“KRTC”) in Langley, British Columbia for gravity-recoverable-gold (“GRG”) and leaching testwork. These
samples were sent from the Golden Giant mine. The samples were received at the KRTC facility on July 3, 2001. The samples were weighed and logged prior to any
processing. The primary objective of this test work was to quantify the gravity recoverable gold content of the ore using a standard test. The secondary objectives were
to  determine  the  average  head  grade  of  the  sample  and  to  perform  cyanide  leach  tests  on  sub-samples  of  the  final  tails.  A  KC-MD3  laboratory  scale  Knelson
Concentrator was utilized for the GRG test work. 

The procedure used for the KC-MD3 stage test was as follows: 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

The samples were sorted by time and date into lots of approximately 20 kg. 

Each sample was screened at 10 mesh prior to the first pass through the KC-MD3 in order to prevent plugging. The oversize was saved and subsequently added into the first grind. 

The ~20 kg test samples were processed through a 3” Laboratory Knelson Concentrator at a fluidization water flow rate of ~3.5 litres/min and at 60Gs. 

During the test, sub-samples of the tailings stream were collected for assays. 

At the end of the concentration stage, the concentrate was washed from the inner cone of the KC- MD3. 

The concentrate was panned to produce a pan concentrate and pan tailings (middlings) sample. 

The concentrate and tailings samples were labelled, dried, weighed and sent to an independent local lab for assaying. 

The tailings were re-ground two more times and steps 3 to 6 were repeated after each grind. 

During the final stage, an additional 2 kg sample of the tails was sub-sampled, dried and sent for cyanide leach test work. 

The remaining tails samples are being stored at the test facility. 

This  testing  scheme  is  based  on  the  philosophy  that  progressive  size  reduction  allows  the  determination  of  gold  liberated  at  finer  grinds  without  over-grinding  and
smearing coarse gold present in the initial sample. 

Page 100

Results indicate that the No. 1 Vein crown pillar samples have a very high gravity-recoverable gold content of 91.2% with a back-calculated head grade of 20.0 g/t Au.
The overall mass pull to the concentrate was 1.4% . The results indicate that the gold is fairly liberated in this particular material and is readily recoverable. Visible gold
was observed in all final concentrate samples.

Cyanide leaching was performed on sub-samples of the final GRG test tails.

The  gold  recoveries  from  leaching  ranged  from 93.5%  to  95.4%  .  When  the  leach  recoveries  are  combined  with  the  gravity stage  recoveries,  the  overall  recoveries
exceed 99% for all samples. The final tailings assays were very low ranging from 0.09 to 0.11 g/t Au. Based on the encouraging bench scale GRG test results on the No.
1 Vein crown pillar it was decided to commission the construction of a 225 tonne per day (~250 t/d) extreme gravity gold mill at Pickle Crow. 

The concept of “extreme gravity” is a series of innovations that have resulted in a reintroduction of gravity recovery systems into the milling operations of most gold
mines. Traditionally, most gold milling circuits are designed around flotation and cyanidation requirements, with the gravity circuit being fit in where possible. Extreme
gravity takes the approach of optimizing the circuit in order to maximize recovery by gravity. In some cases gravity systems can achieve high enough recoveries to
eliminate the need for chemical systems such as cyanidation and flotation. 

The benefits of extreme gravity include relatively low capital costs compared to conventional gold mills, reduced permitting, short project lead time, and much reduced
environmental issues with no use of cyanide or other chemicals. In addition small plants can be modular and easily moved between locations. 

Pickle Crow Tailings Bench Scale GRG & Leaching Test work: In September 2001, a composite sample from Tailings Area 1 was submitted to Lakefield Research of
Lakefield, Ontario for cyanide leach test work. The sample, a blend of oxidized (10%) and unoxidized (90%) tailings, was leached for 48 hours. In May-June, 2002, a
set of two approximately 8 kg composite samples from Tailings Area 3 were subjected to ‘gravity recoverable gold’ and cyanide leach test work. Composite A was
made up of auger drill hole sample material assaying >0.3 g/t Au and composite B material assaying <0.3 g/t Au. The GRG test work was performed by the Knelson
Research and Testing Centre in Langley, British Columbia and leach tests were conducted at Accurassay of Thunder Bay, Ontario. 

We have completed no additional metallurgical test work as of this date. 

Mineral resource estimates 

The resource estimate in the Pickle Crow Technical Report represents the first mineral resource estimate on the Pickle Crow Property that was completed in accordance
with NI 43-101. The Pickle Crow project resource estimate is divided into three distinct areas within the core mine trend comprising three mineralization styles, high
grade narrow veins, iron formation-hosted and alteration-shear zone-hosted gold mineralisation. 

The  mineral  resources  were  estimated  using  kriging, where  variograms could  be  modelled,  and  inverse  distance  cubed  interpolation elsewhere.  Based on  the use  of
historic  drilling  and  the  somewhat  imprecise  modelling  of  the  underground  workings,  the  resources  have  been  classified  as  inferred  under  the  CIM  guidelines.  The
resources were reported using a Whittle optimized pit shell or at underground cut-off grades. 

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The resulting estimate of inferred mineral resources for the Pickle Crow project is presented in Table A below. 

Table A – Estimated Inferred Mineral Resources for the Pickle Crow Project 

Pickle 
Crow Mine 

Total 

Total 

Grand 
Total 

Category 

Underground 

Open Pit 

Grade (g/t 
Au) 

5.4 

1.1 

3.9 

Tonnes 

6,522,000 

3,628,000 

10,150,000 

Contained 
Ounces 

1,136,000 

126,000 

1,262,000 

Cut-off 
Grade (g/t 
Au) 

2.25* 

0.35 

Percentage 
of Total 
Ounces 

90 

10 

* Represents a combination of potentially bulk mineable underground resources (2.0 g/t Au cut-off) and cut-and-fill underground resources (2.8 g/t Au cut-off, with
vein intersections diluted to a minimum of 1 m). 

Notes: 

1. 
2. 
3. 

4. 
5. 

6. 

7. 
8. 

9. 
10.

11.

12.
13.

The mineral resource estimate is entirely classified as inferred mineral resources. 
CIM Definition Standards were followed for mineral resources. 
The cut-and-fill (high-grade vein) underground component of the mineral resource has been estimated at a cut-off grade of 2.8 g/t Au over a minimum width of 1 m. Vein widths less
than 1 m were diluted to 1 m prior to application of the 2.8 g/t Au cut-off grade. Grade and tonnes for the cut-and-fill component of the mineral resource are reported as diluted grade
and tonnes. 
The long-hole bulk underground (moderate-grade) component of the mineral resource has been estimated at a cut-off grade of 2.0 g/t Au. 
The open pit (low-grade) component of the mineral resource has been estimated at a pit discard cut-off grade of approximately 0.35 g/t Au, using a preliminary Whittle pit shell to
constrain the resource estimate and other assumed pit parameters. 
The open pittable mineral resource extends to a depth of approximately 150 m below surface. Only mineralization located within the pit shell has been reported at open pit cut-off
grades. 
The mineral resource has been estimated using a gold price of US$1,100/oz. 
High-grade assays  have  been capped. Each  domain was capped  with  respect to their  unique  geology  and  statistics. Caps  for cut and fill (high-grade vein) underground  resources
range from 35 g/t to 145 g/t Au. 
Specific Gravity (bulk density) of 3.14 t/m3 was used for BIF and 2.70 t/m3 was used for veins. 
The mineral resource was calculated via block model. Three dimensional wireframes were generated using geological information. A combination of kriging and inverse distance 
estimation methods were used to interpolate grades into blocks of varying dimensions depending on geology and spatial distribution of sampling.
Mineral resources that are not mineral reserves do not have demonstrated economic viability. There is currently insufficient exploration to define these inferred resources as an 
indicated or measured resources and it is uncertain if further exploration will result in upgrading them to an indicated or measured resource category. 
Mineral resources have been adjusted for mined out areas. Small rib and sill pillars around old stopes have not been considered.
Numbers may not add due to rounding.

Considering that a combination of current drilling, historic drilling and underground chip samples were used in the resource estimation, no particular common sample 
grid exists. There also exists a known minor error in terms of sample location and the accuracy of the digitized underground workings. However, even though these 
known inaccuracies exist, the grade and tonnage discrepancy caused by this margin of error is within reasonable doubt for an inferred resource and the estimate is 
reported as such. 

Recent activities 

In  November  2016 we  commenced a  diamond  drilling  program  at  our  Pickle Crow  Project with  a focus  on identifying new high-grade  vein gold mineralization.  In
February 2017, we announced the results of this exploration drilling program. A total of nine holes comprising approximately 1,300 m were drilled. The drill program
targeted several shallow, high-grade vein and banded iron formation hosted targets in the core mine trend. The objective of the program was to test extensions of known
vein zones and discover new high-grade gold mineralization. 

Page 102

Highlights of Fall 2016 Drilling at Pickle Crow: 

• 

• 

Hole PC-16-306 intersected 1.28 g/t over 12.70 m including 15.14 g/t over 0.70 m in the middle vein zone of the No. 15 Vein. 

Visible gold was intersected in Hole PC-16-306 in the lower vein zone of the No. 15 Vein. 

Gold mineralization was encountered in seven of the nine drill holes and visible gold was intercepted in the lower most vein zone of the No. 15 Vein structure. A 0.30 m
section of drill core from the lower vein zone which included the visible gold was not assayed as it was retained for display purposes, hence the reported intercept of
1.15 g/t gold over 8.19 m excludes this interval and the 0.30 m section was included at zero grade. 

Drill Hole Intercepts from Fall 2016 Drilling at Pickle Crow: 

Hole ID

PC–16–302

PC–16–303

PC–16–304

PC–16–304

PC–16–304

PC–16–305

PC–16–305

PC–16–305

PC–16–305

PC–16–306

PC–16–306

PC–16–306

PC–16–306

PC–16–306

PC–16–306

PC–16–306

PC–16–306

PC–16–306

PC–16–307

PC–16–307

PC–16–307

PC–16–308

PC–16–309

PC–16–309

PC–16–309

PC–16–310

PC–16–310

Area

Description

From (m)

To (m)

Interval (m)

Au g/t

Shaft 3 (No.19 Vein up 
dip) 

Shaft 3 (PC–103–083 
Vein up dip)  

Albany (PC–09–051 Vein) 

Albany (PC–09–051 Vein) 

No Significant Assays 

No Significant Assays 

Shear zone

Zone, QFP

Including

Zone, Vein

Zone, QFP & MV

Including

Zone, QFP

No. 15 Vein 

Upper No.15 Vein

Including

Middle No.15 Vein

Including

Including

Including

Lower No.15 Vein

Including

Including

Zone,BIF 

Shearzone 

Shearzone 

Zone,BIF 

Upper No.15 Vein 

Shear zone 

Shear zone 

Zone, BIF 

Zone, BIF 

Crowshore 

Crowshore 

No. 15 Vein 

Sawmill Vein 

106.5 

129.0 

133.5 

53.3 

125.6 

137.1 

160.9 

71.3 

74.3 

82.0 

83.2 

88.8 

92.0 

110.4 

113.0 

116.0 

34.7 

96.4 

101.9 

20.1 

86.6 

106.1 

115.0 

37.5 

49.0 

107.0 

135.7 

134.7 

53.8 

149.4 

140.1 

162.0 

78.0 

75.0 

94.7 

84.4 

89.5 

93.0 

118.6 

114.0 

117.8 

37.2 

98.0 

103.3 

21.4 

90.1 

108.6 

121.4 

42.0 

52.5 

0.5 

6.7 

1.2 

0.5 

23.8 

3.0 

1.1 

6.7 

0.7 

12.7 

1.3 

0.7 

1.0 

8.2 

1.0 

1.8 

2.5 

1.6 

1.4 

1.3 

3.5 

2.5 

6.4 

4.5 

3.5 

1.57 

0.36 

1.18 

1.62 

0.53 

2.53 

0.71 

0.59 

3.53 

1.28 

1.20 

15.14 

1.72 

1.15 

2.66 

2.63 

0.34 

0.51 

0.70 

0.28 

0.14 

0.58 

0.12 

1.34 

0.34 

All assays were performed by Accurassay Laboratories of Thunder Bay, Ontario. Samples were analyzed by using 50 g fire assay with an atomic absorption finish.
Samples greater than 10 g/t or with visible gold were analyzed by 1,000 metallic analysis with a gravimetric finish. All assays reported are uncut. Reported widths are
drilled core lengths, and true widths are unknown at this time. Accurassay Laboratories is independent of First Mining and has no relationship with First Mining.

Page 103

QA/QC Procedures

NQ  diameter  (47.6  mm)  drill  core  was  logged  then  sawn  in  half  on-site,  with  one  half  bagged  and  labelled  and  the  other  half  placed  in  core  boxes  to  serve  as  a
permanent  record  and stored in a secure on-site facility. All samples were shipped from the site  via Manitoulin Transport to  the Accurassay Laboratories facility in
Thunder  Bay,  Ontario,  for  crushing,  pulverization  and  pulp  preparation.  Accurassay  Laboratories  is  independent  of  First  Mining  and  has  no  relationship  with  First
Mining. 

All samples sent for analyses were prepared using a jaw crusher, which is cleaned with compressed air between samples, resulting in 70% of the sample passing through
a 10 mesh screen. A 1,000 g split of the crushed sample was then pulverized with 85% passing through a 200 mesh screen. Fire assays were performed using 50 g of
sample with assays equal to or greater than 5 g/t calculated gravimetrically, and lower grade samples measured by atomic absorption (AA). All samples greater than 10
g/t were additionally sent for screen metallics analysis using the remainder of the pulp (~950 grams of sample). Blanks, standards (one high-grade, one mid-grade, and
one low-grade), field duplicates (1/4 split cores), and crush duplicates were inserted into the drill core samples sequentially, at least every 8th sample, before shipment.
Standards consisted of a high-grade (~13 g/t Au), a mid-grade (~5 g/t Au), and a low-grade (~1 g/t Au) gold standard from Geostats Pty. Ltd. of Fremantle, Western
Australia, as well as blanks from Nelson Granite of Kenora, Ontario. 

Page 104

Hope Brook 

Technical report

This description of the Hope Brook Property project (the “Hope Brook Project”) is based on the project’s technical report: 2015 Mineral Resource Estimate Technical
Report for the Hope Brook Gold Project, Newfoundland and Labrador, Canada (effective date January 12, 2015, report date November 20, 2015) (the “Hope Brook
Technical Report”). The report was prepared for us in accordance with NI 43-101, by or under the supervision of Michael P Cullen, P.Geo.; a qualified person within
the meaning of NI 43-101. The following description has been prepared under the supervision of Dr. Chris Osterman, Ph.D., P.Geo., who is a qualified person within
the meaning of NI 43-101, but is not independent of us. 

The conclusions, projections and estimates included in this description are subject to the qualifications, assumptions and exclusions set out in the Hope Brook Technical
Report,  except  as  such  qualifications,  assumptions  and  exclusions  may  be  modified  in  this  AIF.  We  recommend  you  read  the  Hope  Brook  Technical  Report  in  its
entirety to fully understand the project. You can download a copy from our SEDAR profile (www.sedar.com), or from our website (www.firstmininggold.com). 

Property description, location and access

The Hope Brook Project is located on the southwest coast of the island of Newfoundland, in the province of Newfoundland and Labrador, Canada. It is comprised of a
core holding of 993 contiguous exploration claims acquired through map staking and issued in 2003 and 2008. This main property covers 24,825 ha of surface area and
measures approximately 32 km by 12 km in maximum east-west and north-south dimensions, respectively. Constituent claims are held under 7 separate licenses and the
property  is  approximately  centered  on  the  past-producing  Hope  Brook  gold  mine,  located  at  Latitude  47.738°  north  and  Longitude  58.095°  west.  An  additional  63
claims (1,575 ha) are held by us in the Peter Snout area, approximately 25 km northeast of the Hope Brook deposit and 10 claims (250 ha) in the Cross Gulch area,
approximately 6 km north of the deposit. These were staked in late 2013 and early 2015, respectively, to cover areas of exploration potential defined through review of
government  assessment reporting records.  The  Hope Brook Project  is located approximately 85 km by water east of the community of Port aux Basques and is not
accessible by any form of highway transportation at this time. Direct site access to the Hope Brook Project can be gained by chartered boat from either the Burgeo or
Port  aux  Basques  areas  and  could  also  be  gained  through  small  boat  charter  from  La  Poile,  after  travel  to  that  community  on  the  coastal  service  vessel.  The  most
efficient means of current access to the property is by charter fixed wing aircraft or helicopter from commercial bases in the Deer Lake- Pasadena area, approximately
120 km to the north. 

Coastal Gold earned a 100% interest in 993 claims of the original Hope Brook Project property by fulfilling requirements of an option to purchase agreement dated
January 25, 2010. 

As of the date of the Hope Brook Technical Report, two exploration permits by the government of Newfoundland and Labrador were required for bedrock core drilling
and vibracore tailings drilling programs as well as geochemical and geophysical surveys, valid until April 15, 2015 and June 17, 2015, respectively. It is anticipated that
new permits will be required if we chose to initiate certain site-based aspects of the Phase I or Phase II work programs recommended in the Hope Brook Technical
Report. In addition, the License to Occupy for the Hope Brook exploration camp was being reviewed by government at the effective date of the Hope Brook Technical
Report, with timely issuance expected. No substantive difficulties have been encountered to date with respect to procurement of required Exploration Permits and camp
occupancy permissions.

Page 105

A 2% net smelter returns royalty payable applies under terms of a royalty pre-payment schedule of $20,000 per year. All royalty pre-payment funds provided under the
agreement  are  to  be  accounted  for  against  future  production.  We  retain  a  right  during  the  term  of  the  agreement  to  purchase  one  half  of  the  2%  NSR  royalty  for
$1,000,000. 

Annual work  requirements for each  claim  are  set out under  the  province’s Mineral  Act  and range from $200  per claim  in year one  to  $1,200 per claim in years 16
through 20. In addition, a renewal fee of $25 – $100 is payable for each claim on a five year basis. 

As part of the 2011 work program a screening level assessment of baseline environmental conditions was carried out at the Hope Brook Property. Results of this study
showed that a number of chemical impacts that are residual to the former mining operation are present locally. These include elevated metal levels in soil, sediment and
water  as  well  as  elevated  petroleum  hydrocarbon  levels  in  soil.  The  most  significant  liabilities  were  deemed  to  be  associated  with  subsurface  conditions  where
impairment  to  both  soil  and  groundwater  had  occurred  around  existing  landfill  sites,  the  heap  leach  pad,  and  within  the  underground  mine  workings.  All  of  these
conditions pre-date Coastal Gold site activities and therefore we are excluded from associated liability. However, if a new mining venture is established at this site it
will be necessary to fully quantify the potential impacts of such conditions on site development, mining and site decommissioning and reclamation plans for the new
operation. All such issues would be dealt with under the mine permitting and associated environmental approval processes. 

History 

Documentation  of  Hope  Brook  Project  area’s  history  of  exploration  and  mining  spans  the  period  between  1923  and  the  present  day,  but  modern  programs  directed
toward assessment of gold potential and related mining have only occurred since discovery of the Hope Brook gold deposit in 1983.

Programs of deposit definition drilling, resource estimation, metallurgical assessment and feasibility assessment were completed for the Hope Brook deposit between
1984 and 1986 and a production decision was announced in 1986. The deposit was subsequently developed and mined during the period of 1987 through 1991. The
production decision appears to have been supported by initial resources of 11.2 million tonnes grading 4.54 g/t Au above a 2.5 g/t Au cut-off (~1.6 million troy ounces)
that were reported. Additionally, the same tonnage and gold grade was separately reported for the deposit but additionally specified a 0.3% copper parameter.

Mining  from  both  open  pit  and  underground  operations  was  ultimately  carried  out  between  1987  and  1997.  Provincial  government  records  document  production  of
304,732  ounces of gold during the 1987-1991  period  from  all operations. Difficulties with elevated cyanide and  copper  levels were encountered in processing plant
effluent during the operating period and this may have contributed to cessation of mining and milling in early 1991.

During the 1987-1991 mining period, detailed exploration focus was largely restricted to the mine area and adjoining advanced argillic alteration zone (“AAZ”) areas to
the southwest, with particular attention paid to assessment of possible strike and dip extensions of the main deposit. 

From 1991 to mid-1997, underground mining at the site was carried out. Operations ceased in mid-1997. Production of 447,431 ounces of gold was recorded during the
1992-1997 period. Re-assessments of past exploration programs was carried out in both the mine area and surrounding district and follow-up exploration on several
promising areas not associated with the AAZ and the Hope Brook deposit trend was completed. No substantial new discoveries were made during this period. 

Page 106

During  the  period  2002  through  2007  the  provincial  government  carried  out  environmental  assessment  and  reclamation  programs  at  the  Hope  Brook  mine  site.  No
mining activities have been carried out subsequent to those of carried out from 1991 to 1997. 

No drilling-based exploration programs were completed on the Hope Brook Project through the period 1997 through 2007. However, in 2003 mine area exploration
holdings were staked by related entities. 

Beginning in 2008, an airborne magnetometer and electromagnetic survey of the entire property was carried out, past drilling results were compiled, prospecting was
carried out and an extensive bedrock sampling program was completed. Sampling was substantially focused in an area immediately northwest of the Hope Brook open
pit  where  alteration  zone  and  silicified  zone  units  occurring  structurally  below  the  mined  Hope  Brook  deposit  had  been  exposed  during  removal  of  acid  generating
waste rock during the site reclamation program. No substantial new discoveries resulted from any of this work. 

Since  the  start  of  exploration  work  in  2010,  Coastal  Gold  carried  out  programs  of  drill  core  physical  properties  investigation,  ground  geophysics,  environmental
screening,  data compilation, data validation,  core  drilling,  vibracore  tailings  drilling, bedrock  and  tailings mineral resource  estimation,  metallurgical  assessment and
general property evaluation.

From April 2010 through December 2014, Coastal Gold completed systematic gold exploration programs, primarily focused in the area surrounding the past producing
Hope Brook mine. 

Geological setting, mineralization and deposit types 

The Hope Brook Property occurs within a tectonically complex zone that has been interpreted by some to occur within the Avalon Zone of the Appalachian Orogen (or
a related Avalon Composite Terrane), near its generally east-west trending tectonic contact with adjacent rocks of the Dunnage Zone. The Avalon Zone represents a late
Neo-Proterozoic  assemblage  of  active  plate  margin  sequences  that  accumulated  prior  to  development  and  closure  of  the  Lower  Paleozoic  Iapetan  Oceanic  system.
Sequences  of  Avalonian  affinity  occur  throughout  much  of  the  Appalachian  Orogen,  and  extend  from  the  Avalon  Peninsula  and  southwest  coast  areas  of
Newfoundland, through Nova Scotia, New Brunswick and northern New England. From that point southward, more discontinuously distributed outcropping segments
occur as far as northern Georgia and subsurface extensions are interpreted to be present in Florida. Onshore exposures of confirmed Avalon Zone affinity are limited in
comparison with its interpreted width of at least 600 km in the eastern offshore area of Newfoundland and Labrador. 

The geological aspects of the Avalon Zone, particularly in context of magmatic history represented in the Newfoundland, consist of four major tectono- stratigraphic
events. Most significant of these from the perspective of magmatic activity is the period when substantial volumes of volcanic and plutonic rocks evolved under back-
arc  or  continental  arc  settings,  sometimes  in  broad  association  with  terrestrial  or  marine  siliciclastic  sequences.  These  are  related  in  time  with  development  of
auriferous,  high  level  hydrothermal  alteration  systems  along  the  entire  length  of  the  Avalon  Zone  and  the  Hope  Brook  gold  deposit  may  be  an  example  of  this
metallogenic association. 

The Hope Brook gold deposit and associated AAZ are of primary importance with respect to the Hope Brook Project. However, several other bedrock gold occurrences
are present within the Hope Brook Project that differ from Hope Brook. The most prominent examples of such are those in the Old Mans Pond, Phillips Brook and
Cross Gulch areas. Each of these areas has been investigated through historic exploration programs  that typically included geological, geophysical and geochemical
surveys, surface trenching and limited amounts of core drilling. Drilling has locally confirmed subsurface gold-bearing intervals in each area but mineralized zones of
economically significant proportions have not been defined to date. The Hope Brook style of mineralization is considered to be most important. The Hope Brook gold
deposit is a large, disseminated gold-chalcopyrite-pyrite deposit hosted by highly altered sedimentary and volcano-sedimentary rocks of the late Proterozoic Whittle Hill
Sandstone and Third Pond Tuff successions, similarly altered felsic porphyry dikes and sills related to the Roti Intrusive Suite and variably altered later mafic dikes and
sills. Zones hosting gold mineralization of economic interest typically bear evidence of intense silicification and occur within the AAZ, a broad envelope of advanced
argillic alteration that can be traced for up to 8 km southwest of the deposit.

Page 107

The Hope Brook gold deposit is currently one of the largest gold deposits in the Canadian Appalachians, based on historic resources and production. As noted earlier, it
occurs within a zone of extensive AAZ hosted by late Proterozoic sedimentary, volcanic and intrusive rocks. Recent work by Coastal Gold has added to the technical
documentation of alteration and mineralization that characterize the deposit. Intense hydrothermal alteration and spatially associated silicification have been identified
as  key  components  of  the  mineralizing  system  that  gave  rise  to  the  deposit.  However,  differences  exist  with  respect  to  interpreted  placement  of  the  Hope  Brook
mineralizing system in the time/space context of the orogeny and some of these bear directly on deposit classification. 

In addition to the Hope Brook deposit, several gold occurrences associated with Silurian or younger sericitic alteration, quartz veining and silicification have also been
documented within the Hope Brook Project area. None of these is substantial in size or gold grade as presently defined, but spatial association with the large Bay d’Est
Fault or its secondary splays, and possibly with Silurian magmatic activity, indicates that potential for more significant mineralization is present.

Exploration 

No new exploration work has been undertaken to date by us on the Hope Brook property. The Hope Brook Technical Report and associated mineral resource estimate
review reflect the first NI 43-101 technical reporting by us for the Hope Brook property. 

Drilling 

Between September 2010 and October 2013, Coastal Gold completed in five separate drilling programs 139 diamond drill holes and drill hole extensions on the Hope
Brook Property that total 39,320.4 m of drilling. Coastal Gold completed 10 surface diamond holes totalling 3,421.9 m in length between September 2010 and January
2011  which  successfully  confirmed  the  presence  of  disseminated  gold-chalcopyrite-pyrite  mineralization  hosted  by  highly  silicified  sedimentary  and  volcano-
sedimentary rocks both at depth, below the 4800 level of historic mining, and at surface to the southwest of the historic open-pit. An exploratory drill hole targeting
mineralization along the northeast extension of the mine at depth returned no significant results and an exploratory drill hole targeting the 240 Zone caved short of the
target.

Another  surface  drilling  campaign  was  completed  between  February  2011  and  December  2011  that  consisted  of  67  holes  totalling  21,350.5  m.  The  program  was
successful  in  demonstrating  continuity  of  disseminated  gold-chalcopyrite-pyrite  mineralization  hosted  by  highly  silicified  volcano-sedimentary  rocks  in  all  three
targeted areas of drilling and provided the drill hole density required for resource estimation.

Between February 2012 and May 2012 Coastal Gold completed a surface drill program that consisted of 15 holes, re-drills and hole extensions totalling 4,549 m in
length. This program focused on confirming the locations of workings and major pillars in the mine area, further testing of the Southwest Extension target area and
preliminary testing of the Northeast target area.

The fourth Hope Brook drilling program by Coastal Gold began on November 3, 2012 and was completed on December 21, 2012. A total of 5,923.9 m of drilling in
twenty-one drill holes were completed. Six separate targets areas, along a 3.4 km long mineralized trend, were drilled during the program including the Stope 4960-150,
the 240 Zone – Mine Zone Connector Target, the Chetwynd Prospect and the Chetwynd South Prospects, the Chetwynd to 240 Connector Target and the NW Target
Area. The drilling was completed in these areas in order to continue to expend on the area of known gold mineralization outside of the current Hope Brook Deposit
area. 

Page 108

The fifth drill program at the Hope Brook Property began on August 9, 2013 and was completed on October 10, 2013. A total of 4,075.2 m of drilling in twenty-six drill
holes were completed. The drill program was designed to test two major target areas; the Footwall Target and SW Pit Extension Target. 

A systematic vibracore tailings drilling program on two tailing ponds at the Hope Brook site was carried out during the September through October period of 2013 and a
total of 73 vibracore drill holes totalling 155 m were completed on an approximate 100 m square grid over the two tailings ponds. The purpose of the program was to
evaluate the thickness and gold grade of the tailings and to provide sufficient data to support a NI 43-101 compliant mineral resource estimate of the contained gold and
copper. Of the holes completed, 51 successfully sampled tailings, with thicknesses of the tailings sections ranging from 0.3 to 6.0 m. Average thickness of cored tailings
was 3.0 m. 

Sampling, analyses and data verification 

Coastal Gold  staff members were responsible  for  arranging  transport of core boxes from the drilling sites to  the  company’s secure core storage and logging facility
located at the Hope Brook camp. The core was initially examined by core technicians and all measurements are confirmed. Core was then aligned and repositioned in
the core box where possible and individual depth marks are recorded to facilitate logging. Core technicians photographed all core, measured core recovery between core
meterage  blocks,  carried  out  water  immersion  specific  gravity  measurements  as  required  and  recorded  information  on  hard  copy  data  record  sheets  that  were  then
entered into the project drilling database. 

All paper copy and digital information for each hole, including quick logs, sample record sheets and assay certificates were maintained in a secure filing system at the
site to provide a complete archival record for each drill hole. Digital information was stored on a local server as well as on the company’s secure off-site server that was
accessible  by  satellite  link  from  the  camp  facility.  Subsequent  to  logging  and  processing,  down  hole  lithocoded  intervals,  sample  intervals  and  drill  hole  collar  and
survey information that were entered into the digital database were checked for completeness before being uploaded to the project database upon which drilling section
generation and three dimension deposit modeling were based. 

The secured plastic sample bags were grouped in batches 40 to which QA/QC program samples were added prior to final packing for shipment to the ALS preparation
laboratory in Sudbury, ON. Samples were transported from the site by aircraft or chartered boat and then delivered to a commercial transport service for final delivery
to the laboratory. Sample shipment change of custody forms were used to list all samples in each shipment and laboratory personnel crosschecked samples received
against this list and reported any irregularities by fax or email to Coastal Gold.

Primary  project  analytical  work  was  completed  by  ALS  with  preparation  taking  place  at  ALS’ Sudbury,  ON  facility  and  subsequent  analysis  at  the  facility  in
Vancouver, BC. ALS is an internationally accredited laboratory with National Association of Testing Authorities certification and also complies with standards of ISO
9001:2000  and  ISO  17025:1999.  The  laboratory  utilizes  industry  standard  analytical  methodologies  and  rigorous  internal  Quality  Assurance  and  Quality  Control
(“QA/QC”) procedures for self-testing. 

All  Hope  Brook  Project  core  samples were  weighed  upon  receipt at  the  ALS  preparation laboratory  and  prepared using  ALS  preparation  procedure  PREP-31B that
consists of crushing the entire sample to >70% -2 mm, then splitting off 1 kg and pulverizing it to better than 85% passing 75 microns size. The coarse reject materials
from this processing were stored for future use. 

Page 109

Gold  concentrations  for  submitted  core  and rock samples were determined by ALS using a  50  g sample  split and fire  assay pre-concentration methods  followed by
atomic absorption spectroscopy finish (FA-AAS). This is reflected in ALS code Au-AA24. A 33 element analysis was also completed on selected samples by method
code ME-ICP61 which denotes four acid digestion followed by inductively coupled plasma – atomic emission spectroscopy (ICP-AES) analysis. 

Drill core sampling carried out by Coastal Gold during the September 2010 through July 2012 period on the Hope Brook Property was subject to a QA/QC program
administered by Coastal Gold. This included submissions of blank samples, use of certified reference materials and analysis of pulp and coarse reject check sample
splits at a third party commercial laboratory. 

The  2012  piston  sampling  program  and  2013  vibracore  drilling  program  of  historic  Hope  Brook  Property  mine  tailings  deposits  were  also  subject  to  a  systematic
QA/QC program carried out by Coastal Gold.

All of the drill core programs for the period from October 2012 through to November 2013 were subject to essentially the same QA/QC protocols as had been applied to
the earlier core drilling campaigns referred to above. This included systematic submission of blank samples, use of certified reference materials and analysis of pulp
and, for core, coarse reject check sample splits at a third party commercial laboratory. Results of both the in-house and laboratory quality control and assurance analyses
were monitored by Coastal Gold on an on-going  basis and  were also made available  for review by Mercator Geological Services Limited (“Mercator”). A QA/QC
protocol  was  also  established for the  vibracore  drilling  program and  this  included systematic  analysis of certified  reference materials,  duplicate sample splits, blank
sample materials and analysis of third party pulp split check samples.

The  drill  core  samples  were  packaged  in  batches  of  40  samples,  which  included  one  blank  sample  (10th  sample),  one  pulp  duplicate  (20th sample),  one  certified
reference  material  sample  (30th  sample)  and  one  coarse  reject  duplicate  sample  (40th sample).  ALS  provided  primary  analytical  services  for  the  project  while  pulp
duplicate  (20th  sample)  and  coarse  reject  duplicate  (40th  sample)  splits  were  analyzed  at  SGS  to  provide  independent  laboratory  check  sample  data  sets.  SGS  is  a
commercial, ISO certified laboratory independent of Coastal Gold.

After  standard  crushing  and  pulverization  of  bedrock  core  samples,  gold  analysis  was  by  atomic  absorption  methods  after  fire  assay  pre-concentration  and  multi-
element  determinations  were  by  inductively  couple  plasma  - optical  emission  spectroscopy  methods  after  four  acid  total  digestion.  One  certified  reference  material
sample  and  one  blank  sample  were  included  in  the  core  sample  shipment.  The  tailings  samples  were  separately  processed  from  the  core  samples  and  were  also
accompanied by one certified reference material sample and a blank sample. Results of the QA/QC program for these samples were acceptable. 

Core sample records, lithologic logs, laboratory reports and associated drill hole information for all drill programs completed were digitally compiled by Coastal Gold
staff and made available for previous resource estimation purposes. Information pertaining to the exploration history in the property area had already been compiled by
Mercator  and  was  reviewed  in  conjunction  with  newly  generated  records  to  assess  completeness,  consistency  and  validity  of  compiled  results.  This  progressively
compiled and validated information is acceptable for resource estimation purposes. 

Database records for previously validated historic drill holes were modified by Coastal during 2013 through addition of copper analytical data recovered from archival
records. All such amendments were checked against source documents by Mercator and through spot checks by AGP prior to use in the current resource estimation
program and no errors were noted. 

In  addition  to  the  above,  records  for  47  new  diamond  drill  holes  completed  by  Coastal  Gold  during  2012  and  2013  were  reviewed  and  validated  by  Mercator  for
addition to the project database and used in the previous  and current resource estimation programs. Digital records were checked against original source documents
provided by Coastal Gold and both consistency and accuracy of such records were assessed. Parameters reviewed in detail include collar coordinates, down hole survey
values, hole depths, sample intervals, assay values and lithocodes. All 47 of the 2012 and 2013 holes completed by Coastal Gold were checked for correlation of sample
interval,  assay  value  and  lithocode  information  against  source  documents.  This  review  showed  consistently  good  agreement  between  original  records  and  digital
database values for all data sets. 

Page 110

In 2013, Coastal added 152 historical short core holes (“OP” series holes) to the project database. These holes have not been validated by Mercator and were excluded
from use in the previous and current resource estimates. After completion of manual checking procedures, all drill hole database records were further assessed through
digital error identification methods available through the Gemcom-Surpac Version 6.2.1® software. This provided a check on items such as sample record duplications,
end  of  hole  errors,  survey  and  collar  file  inconsistencies  and  some  potential  lithocode  file  errors.  The  digital  review  and  import  of  the  manually  checked  datasets
provided a validated drill hole database to support the resource estimation program described in the Hope Brook Technical Report. 

Coastal Gold completed several core drilling holes during the 2010-2011 drilling programs to serve as twins to historic holes. These were typically planned to provide
more complete lithological and assay information for associated historic holes and to provide a basis for comparison of the historic datasets with Coastal Gold data. For
the  purposes  of  the  Hope  Brook  Technical  Report,  12  Coastal  Gold  holes  that  were  completed  in  sufficiently  close  proximity  to  historic  holes  to  provide  such
assessment were selected for comparison with the Coastal Gold data. 

For assessment purposes, Mercator reviewed drill log lithocodes and gold assay entries for hole pairs to determine the level of consistency between the two datasets.
Assessment  of  lithocodes  focused  primarily  on  identification  of  important  silicified  zone  intervals  associated  with  gold  mineralization  and  secondarily  on  logged
intervals of mafic dike material. Comparison of the assay data on a sample by sample basis was not typically possible due to either spatial separation of hole traces,
differing  sample  lengths  or  presence  of  non-sampled  intervals  in  some  holes.  Comparison  of  lithocoded  intervals  between  hole  pairs  showed  that  good  correlation
between data sets exists. However, greater detail in silicic lithocoding characterises the historic dataset prior to re-coding by Coastal Gold. 

As  noted  above,  comparison  of  assay  values  between  hole  pairs  was  affected  in  some  instances  by  presence  of  un-sampled  intervals  within  the  historic  holes  that
contrast to continuously sampled Coastal Gold intervals, by differing mafic material percentages and by differing interpreted assay zone widths. Mercator focused on
gold assay data within the gold-bearing silicified zone lithologic units and created weighted average intervals to support comparison. Results of this program for the 12
holes considered showed that spatial definition of the gold zones based on assay boundaries is typically consistent between hole pairs and this is reflected in generally
comparable intercept lengths selected. 

The weighted average Coastal Gold data set results are typically higher than equivalent intervals in historic holes but the reverse is also seen in some cases. Mercator
believes  that  several  factors  contribute  to  this result,  including  changes in mafic dike  dilution  between holes, higher overall core quality  of  the NQ  and BQTK  size
Coastal Gold core relative to the historic BQ core, and higher overall core recovery for Coastal Gold holes in fractured intervals of the mineralized zone. Heterogeneity
of primary gold distribution is also a potential contributor. 

Based on results of the twin hole comparison originally carried out in support of earlier resource estimates, at the effective date of the Hope Brook Technical Report
Mercator remains of the opinion that acceptable consistency exists between these hole pairs with respect to gold assay value and lithocode data sets. 

Page 111

Mineral processing and metallurgical testing 

Scoping level metallurgical test work on mineralized samples was first carried out for Coastal by G&T Metallurgical Services Ltd. (“G&T”) in Kamloops, BC in 2012.
The  objectives  of  that  program  were  to  evaluate  potential  processing  routes  for  maximizing  gold  recovery  and  to  identify  operating  parameters  for  the  preliminary
circuit design. Flotation test work was successful at generating a concentrate grading 28% Cu from flotation of cyanidation residue in a process similar to the historical
flowsheet  at  Hope  Brook.  Gravity  concentration  tests  indicated  that  between  16  and  41%  of  the  contained  gold  was  recoverable  to  concentrate  by  this  method.
Combined  gold  recoveries  of  ~86%  were  achieved  using  a  flowsheet  consisting  of  gravity  concentration  followed  by  cyanidation  of  the  gravity  tailings.  Direct
cyanidation of tailings resulted in up to 49% extraction of contained gold. 

Additional metallurgical testing was carried out by G&T in the fall of 2013 to further advance the understanding of the metallurgy of the Hope Brook deposit. This
included batch flotation test work focused on the opportunity to recover a saleable grade copper concentrate after the grinding and gravity recovery step. Scoping level
test work was also carried out at Tomra Sorting Solutions in Surrey, BC to evaluate the potential of rejecting dilution material before the grinding area using sensor-
based sorting. Sorting program results indicated that the mafic dyke dilution was readily distinguished from the mineralized rock using four separate detector systems,
indicating that this material is highly amenable to rejection by sorting. 

Mineral resource estimates 

The  mineral  resource  estimate  for  the  Hope  Brook  Project  is  based  on  a  three  dimensional  block  model  developed  using  Geovia  – Surpac  Version  6.1.1®  deposit
modeling  software  and  a  matrix  size  of  10  m  (X)  by  5  m  (Z)  by  3  m  (Y).  Grade  interpolation  utilized  multiple  pass  ordinary  kriging  methodology  with  an  inverse
distance squared check model used for validation. Classification of the resource followed the approach used in the 2014 NI 43-101 mineral resource estimate and was
based primarily on interpolation pass number, distance to the closest informing assay composite and kriged variance. The 3 g/t Au cut-off value used is substantially
higher  than  cut  off  values  of  Coastal  Gold’s  previous  mineral  resource  estimates  that  were  focused  on  optimization  of  open  pit  mining  scenarios.  Current  mineral
resources are considered to have reasonable potential for economic viability based on application of underground mining methods, historic gold recovery levels that
range between 80% and 91% percent for past production (86% for Coastal Gold testing) and a long term gold price of US$1,200 per ounce. This estimate of mineral
resources may be materially affected by environmental, permitting, legal, title, taxation, socio-political, metal pricing, marketing, or other relevant issues. 

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Hope Brook Deposit Mineral Resource Estimate – Effective January 12, 2015 

Gold Grade Cut-
off
(g/t)

3.00 

Resource Category

Indicated 

Inferred 

Round Tonnes
(Rounded)

5,500,000 

836,000 

Gold Grade
(g/t)

4.77 

4.11 

Gold Ounces
(Rounded)

844,000 

110,000 

Notes: 
1. 
2. 
3. 
4. 
5. 

6. 

Includes only Mine Zone and 240 Zone areas. 
The above mineral resource estimate is based on a partial percentage block model with dike material removed. Dike percent is estimated at 18% for the Mine Zone and 0 % for the 240 Zone. 
Gold grades reflect application of domain-specific raw assay capping factors that range between 55 g/t Au and 3 g/t Au. 
Rounding of tonnes as may result in apparent differences between tonnes, grade and contained ounces. 
Mineral resources that are not mineral reserves do not have demonstrated economic viability. The estimate of mineral resources may be materially affected by environmental permitting, legal,
title, taxation, sociopolitical, metal pricing, marketing, or other relevant issues. 
The gold cut-off value of 3.00 g/t reflects a reasonable expectation of economic viability based on application of underground mining methods, historic gold recovery levels that range between
80% and 91% percent for past production (86% for Coastal Gold testing) and a long term gold price of US$1,200 per oz. 

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Non-material properties 

We also hold a number of non-material mineral properties as part of our mineral bank portfolio. Some of these properties are resource-stage assets which have NI 43-
101 technical reports that support resources of less than one million ounces of attributable gold. Others are grassroots exploration projects that host mineralization but
have not had sufficient drilling on them to classify resources under the CIM definition standards. A brief summary of these properties is set out in this section. 

Canada 

Duquesne Gold Project, Québec 

We acquired a 100% interest in the Duquesne Gold project located in the Abitibi Region of Québec (the “Duquesne Project”) through our acquisition of Clifton Star in
April 2016. The Abitibi Region of Québec is one of the most prospective and productive mineral regions in Canada with more than 100 years of continuous mining
history and hosts a number of major Canadian mines. 

The property, which comprises 55 contiguous mining claims and one mining concession, covers an area of 936 ha and is situated along the Destor-Porcupine Break,
which boasts historical production of 192 million oz. Au. It is approximately 30 km northwest of the city of Rouyn-Noranda, and approximately 16 km east of the town
of Duparquet, so it has excellent access to infrastructure and a skilled labour pool. 

The Duquesne Project hosts an NI 43-101 Indicated Resource of 1.9 Mt grading 3.33 g/t Au, containing 199,000 oz. Au, and an Inferred Resource of 1.6 Mt grading
5.58 g/t Au, containing 281,000 oz. Au. The technical report in support of these resources, entitled “43-101 Technical Report Resource Estimate of the Duquesne Gold
Property”, was prepared in accordance with NI 43-101 and was filed on SEDAR by Clifton Star on October 28, 2011 under its SEDAR profile.

Pitt Gold Project, Québec 

We purchased a 100% interest in the Pitt Gold project located in the Abitibi Region of Québec (the “Pitt Project”) from Brionor in April 2016. The property, which
comprises 24 contiguous mineral claims, covers an area of 384 ha. 

The  Pitt  Project  is  close  to  our  Duquesne  Project,  and  to  the  Duparquet  Gold  Project  located  in  the  Abitibi  Region  of  Québec  (in  which  we  hold  an  indirect  10%
interest).  It  is  approximately  35  km  north  of  the  city  of  Rouyn-Noranda,  and  approximately  7  km  east  of  the  town  of  Duparquet,  so  it  has  excellent  access  to
infrastructure and a skilled labour pool. 

The  Pitt  Project  hosts  an  NI  43-101  Inferred  Resource  of  1,076,000  tonnes  grading  7.42  g/t  Au  (at  a  cutoff  grade  of  3.0  g/t  Au),  containing  257,000  oz.  Au.  The
technical report in support of these resources, entitled “NI 43-101 Technical Report and Audit of the Preliminary Mineral Resource Estimate for the Pitt Gold Project
Duparquet  Township  Abitibi  Region,  Quebec,  Canada”,  was  prepared in  accordance  with  NI  43-101  and  was filed by  us  on  SEDAR on  January  6,  2017 under  our
SEDAR profile at www.sedar.com. 

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Duparquet Gold Project, Québec 

We have a 10% indirect interest in the Duparquet Gold Project which has a large open-pittable resource. 

Lac Virot Iron Ore Project, Newfoundland

Acquired through our acquisition of Coastal Gold, the Lac Virot property is located near the town of Labrador City in western Labrador. We own a 100% interest in 4
map-staked licenses with a combined 225 claims covering a total area of 5,625 ha. The Lake Superior-type iron formation occurrences of the Lac Virot area lie in the
Labrador-Quebec Fold Belt or Labrador Trough, within the Sokoman Formation of the Lower Proterozoic (Aphebian) Knob Lake Group. The project is in a strategic
location surrounded by four iron ore mines in the Southern Labrador Trough, and is close in proximity to power, a multi-use railway and a deep sea port. A total of
11,713 m was drilled in 42 holes during 2012 which focused on high priority targets previously outlined by a 882 km gravity survey.

Horseshoe Island Gold Project, Ontario

Acquired through our acquisition of Gold Canyon, we hold a 100% interest in the Horseshoe Island Gold Project, situated in the Archean Birch-Uchi greenstone belt,
and within the prolific Red Lake Mining District of northwestern Ontario. The project is comprised of 14 claims covering an area of 2,088 ha. Gold Canyon previously
completed an extensive MMI survey which displayed that elongate, shear-related gold anomalies are widespread and may be scattered along the entire 7 km length of
the property. The surveys also produced copper and zinc anomalies in VMS favorable environments. Historic drilling has indicated the presence of nickel, platinum, and
palladium in a layered gabbro intrusive. The project has a long exploration history during which time 24,138 m of drilling has been completed. 

Mexico 

Miranda, Sonora

The Miranda gold property consists of three claims; Miranda, Miranda 1 and La Arena covering 16,035 ha in the Sonoran Desert within a structural corridor called the
Sonora- Mojave megashear (“SMM trend”). 

The  SMM  trend  hosts  several  operating  gold  mines  and  deposits,  some  of  which  exceed  10  million  ounces  of  gold  such  as  Herradura-Dipolos  in  western  Sonora,
Mexico, and other smaller deposits: Mesquite (7 Moz. Au) and Picacho in Arizona; Chanate in San Francisco; and La Choya in Sonora, Mexico. The Miranda property
lies in the south-central part of the SMM trend, adjacent to the San Felix and El Antimonio mining districts on the south and east respectively. Miranda covers multiple
prospects and gold occurrences including the inactive mines La Fortuna and El Gigio (internal claims which do not belong to First Mining). Additionally, the property
exhibits structures and lithologies favourable for the development of large orogenic (mesothermal) ore deposits similar to those occurring along the SMM trend. During
2015, 151 rock chip samples were taken and analyzed with values ranging between nil and 7.29 g/t Au. Additionally, 3,486 soil samples were collected and analyzed. 

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Socorro, Sonora

The Socorro property was reduced and separated into fractions in 2015 subject to government approval and now consists of four claims: El Socorro Frac 1, El Socorro
Frac 2, El Socorro Frac 3 and Tizoc R1  covering  an  area  of  35,654 ha. It is a regional gold exploration  play with  dozens of pits and placer deposits with excellent
potential to host both bulk open-pit, heap-leachable deposits as well as high-grade gold in high-angle structures. The southern part of the concession covers the northern
extension of the El Chanate mine, while the central and northern portion cover mesothermal gold veins within a regional structure over 10 km long. 

Work to date on the property includes interpretation of ASTER images mapping and initial surface reconnaissance. 

During 2015, we took 53 rock chip samples on the property with values ranging from nil to 41.0 g/t Au. Additionally, 7,737 soil samples were taken and analyzed.

San Ricardo, Sonora

The San Ricardo property consists of nine claims, two of which, San Ricardo and San Ricardo 2, collectively cover an area of 50 ha and an existing small mine. The
remaining seven claims: Teocuitla, Teocuitla 2, Teocuitla 4, Angel, Tlaloc, Tlaloc 2 and Aztlan together cover an area of 37,350 ha, and were staked by us between
2009 and 2011. Mineralization on the property is epithermal in nature and has not been constrained along strike or depth by drilling. 

All  underground workings on the San Ricardo vein system were opened up and saw sampled, and several hundred metres of trenches were excavated and sampled.
Subsequently, 14 diamond drill-holes were drilled on the property to test two veins, the Santa Cruz and Mina Antigua, at shallow levels. Drill results in the Santa Cruz
vein varied from minor precious metal mineralization to 2.3 m at 23.1 g/t Au, whereas the Mina Antigua vein contained 4.5 m at 100.4 g/t Ag. 

During 2015, the Company took 59 reconnaissance rock samples with values ranging from nil to 33.7 g/t Au and completed a 4,993 soil samples geochemical survey. 

Puertecitos, Sonora

The Puertecitos property consists of two claims, Puertecitos and Puertecitos 2, covering an area of 9,060 ha staked by the Company in 2009. Located 32 km southwest
of the Sasabe border crossing between the US and Mexico, Puertecitos is 40 km west of our Los Tamales property and 32 km northeast of the Peñoles Los Humos
deposit, a 625 Mt porphyry copper system grading 0.32% Cu. Widespread copper oxides outcrop at Puertecitos and the presence of sericite and secondary biotite in
breccia fragments from dikes and pipes suggest that a porphyry system may exist under the extensive rhyolite flows on the property. In 2015, First Mining entered into
an  option  agreement  with  Peñoles  under  which  the  Puertecitos  property  may  be  acquired.  On  August  8,  2016,  Peñoles  notified  us  of  its  decision  to  discontinue
exploration on the project and consequently the option agreement was terminated. 

Los Tamales, Sonora

The Los Tamales property consists of two claims, Teocuitla 5 and Teocuitla 8, which cover an area of 3,851 ha staked by us in 2010. Los Tamales is a porphyry copper-
molybdenum system located 125 km southwest of Tucson, Arizona and 28 km south of the US-Mexican border. The property was discovered by a water well sampling
program during a joint United States Geological Survey and Servicio Geologico Mexicano reconnaissance effort in the 1970s, and was the subject of two USGS open-
file reports: 94-685 and 84-289. Five diamond drill holes tested copper and molybdenum soil geochemical anomalies in 2013 along a five km strike length with all holes
showing low grade chalcopyrite and molybdenite mineralization. The deposit as currently interpreted suggests it is the deep level of a large system dissected by low
angle faulting. In 2015, we entered into an option agreement with Peñoles under which the Los Tamales property may be acquired. On August 8, 2016, Peñoles notified
us of its decision to discontinue exploration on the project and consequently the option agreement was terminated. 

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El Apache, Sonora

The El Apache property covers an area of 11,417 ha in two claims; El Apache and Tlahuac, both staked by us in 2011. 

El Apache is largely covered by wind-blown sand of the western Sonoran Desert and lies in a highly prospective area within the prolific Sonora-Mojave megashear gold
belt. The property lies 10 km east of the largest gold-only mine in Mexico, Fresnillo’s Herradura complex and 10 km south of La Choya mine. 

Work to  date includes  partial surface  reconnaissance,  interpretation of the government’s  magnetic data  and  limited  surface  sampling in two small  outcropping hills.
Future work will entail ZTEM, detailed magnetometry, bleg sampling, and enzyme leach-type geochemical surveys to identify drill targets under sand cover. 

Batacosa, Sonora

The  Batacosa property consists of one claim covering  an area of 3,600 ha staked by us in 2011. Batacosa  is  a  porphyry  copper-molybdenum system located 55 km
northeast of Ciudad Obregon and 220 km southeast of Hermosillo, the capital of the state. Batacosa was discovered by Cominco in the 1970s and subsequently drilled
by them and other companies between 1970 and 2000. A total of 8,000 m were drilled in 47 drill holes. First Mining has delineated two untested targets within the
property.

Montana Negra, Sonora

The  Montana  Negra  property  consists  of  one  claim,  Montana  Negra,  covering  an  area  of  852  ha.  The  property  covers  Proterozoic  rocks  that  we  believe  may  be
favourable  for  gold  mineralization  and  is  located  in  North  Central  Sonora,  20  km  southeast  of  Cananea.  The  Orogenic  gold  system  targets  are  open-pit  leachable
mineralization in granitic and metamorphic rocks (similar to the La Choya and San Francisco mines). Additional field work is required to fully evaluate the property
following preliminary surface samples that reported from nil to 9.5 g/t Au. 

Las Margaritas, Durango

The Las Margaritas  property  covers an  area of 500 ha consisting of two mining concessions approximately 150  km from  Durango City. The property was acquired
through an Assignments of Rights Agreement signed July 6, 2011 and is subject to a 1% NSR royalty payable to the vendor which may be purchased at any time before
July 6, 2016 for US$500,000. The project is located in the Barrancas subprovince of the Sierra Madre Occidental. Some limited gold mining by artisanal prospectors is
known to have taken place on the project in the early 20th century and the project contains a known vein with quartz, argillic alteration striking for at least 1.8 km. In
2016, a two-year extension was negotiated with the vendor which granted First Mining the option to purchase the 1% NSR royalty by November 2018 in consideration
for an additional US$100,000, payable over two years, of which $50,000 has been paid. We are currently seeking to negotiate a further extension with the vendor. 

Page 117

Geranio, Oaxaca

The  Geranio  property  consists  of  six  claims:  La  Ramita,  Geranio,  Violeta,  Azucena,  El  Jilguero  and  La  Orquidea,  which  combined,  cover  an  area  of  540  ha.
Additionally, we have also staked a much larger block of ground to the north, east and south of the Natividad system. 

The Geranio project lies adjacent and directly north of the historic Natividad Mining District, 70 km north of the city of Oaxaca in southern Mexico. Natividad is a
series of five bonanza grade gold and silver veins in a black shale host rock which, over the last 70 years, has produced 1.5 million ounces of gold equivalent. The
property covers approximately 1,200 m of strike length of the northern extension of the Natividad vein system. 

Two ASARCO exploration diamond drill holes were drilled on the Geranio property in 1992; hole N-20 intersected 0.6 m at 36 g/t Au and 315 g/t Ag, whereas hole N-
24 intersected 0.7 m at 45 g/t Au and 120 g/t Ag. Our objective is to delineate another Natividad mineralized system with comparable precious metal contents. 

El Roble, Oaxaca 

The El Roble property, located in the Natividad mining district, consists of two claims staked by the Company, El Roble and El Roble 2, which together cover an area
of 9,666 hectares. The property covers the northern extension of Natividad veins and other historic bonanza producers such as El Banco mine. Relevant exploration
features include a 15 km strike length of a large magnetic high representing an intrusive body at depth believed to be associated with high-grade gold mineralization in
veins. Work to date includes regional geology, airborne magnetics and reconnaissance sampling of selected areas. Lachatao, Oaxaca The Lachatao property, located in
Oaxaca Mexico, consists of three claims that were staked by us and are known as Lizi 1, Lizi 1 Fraccion 2, and Lizi 1 Fraccion 3. These three claims together cover an
area of 5,126 hectares. Targets in the property include high-grade gold bonanza veins in black shales as well as stockworks and disseminated gold in volcanic rocks.

United States 

Turquoise Canyon, Nevada 

The  Turquoise  Canyon  property  (formerly  the  Bald  Mountain  property)  located  in  Nevada  is  wholly-owned  by  First  Mining.  The  property  covers  an  area  of  1,562
hectares and is located along the Battle Mountain-Eureka Trend, 16 km south of Barrick Gold Corp.'s Cortez Mine Complex (23 Moz. Au), and 9 km west of its newly
discovered Gold Rush deposit (7 Moz. Au) and 1.5 km east of the Toiyabe Mine, a Carlin type gold deposit that produced 89,000 oz. of gold in the 1990s. 

Page 118

Results of an airborne ZTEM survey commissioned by the Company show an antiformal structure in the underlying Roberts Mountain Thrust which will be the focus of
future  exploration.  A  gravity  high  and  anomalous  conductive/polarizable  anomalies  at  the  southwest  corner  of  the  property  are  high  priority  drill  targets.  Six  other
potential drill targets were interpreted from two induced polarization/resistivity lines run over the property. 

Risks that can affect our business 

There are risks in every business. 

The nature of our business means we face many kinds of risks and hazards – some that relate to the mineral exploration industry in general, and others that apply to
specific properties, operations or planned operations. These risks could have a significant impact on our business, earnings, cash flows, financial condition, results of
operations or prospects. 

The following section describes the risks that are most material to our business. This is not, however, a complete list of the potential risks we face – there may be others
we are not aware of, or risks we believe are not material today that could become material in the future. We have in place systems and procedures appropriate for a
company at our stage of development to manage these risks, but there is no assurance that we will be successful in preventing the harm that any of these risks could
cause.

Types of risk 

•

•

•

•

•

•

•

Exploration, development, production and operational risks....... p. 120

Financial risks...... p. 124

Political risks...... p. 127

Regulatory risks...... p. 128

Environmental risks...... p. 129

Industry risks...... p. 131 

Other risks...... p. 132

Page 119

Exploration, development, production and operational risks 

Exploration and development risks 

The  exploration  for  and  development  of  minerals  involves  significant  risks,  which  even  a  combination  of  careful  evaluation,  experience  and  knowledge  may  not
eliminate. These risks include: 

•

•

•

•

few properties that are explored are ultimately developed into producing mines; 

there can be no guarantee that the estimates of quantities and qualities of minerals disclosed will be economically recoverable; 

with all mining operations there is uncertainty and, therefore, risk associated with operating parameters and costs resulting from the scaling up of extraction methods tested in pilot
conditions; and 

mineral exploration is speculative in nature and there can be no assurance that any minerals discovered will result in an increase in our resource base. 

Unsuccessful exploration or development programs could have a material adverse impact on our operations and financial condition. 

Operational hazards and risks 

Our operations will be subject to all of the hazards and risks normally encountered in the exploration and development of minerals. To the extent that we take a property
to production, we will be subject to all of the hazards and risks associated with the production of minerals. These risks include: 

•

•

•

•

•

•

•

unusual and unexpected geological formations; 

rock falls; 

seismic activity; 

flooding and other conditions involved in the extraction of material, any of which could result in damage to, or destruction of, mines and other producing facilities, damage to life or
property, environmental damage and possible legal liability; 

environmental pollution, and consequent liability that could have a material adverse impact on our business, operations and financial performance; 

mechanical equipment and facility performance problems; and 

periodic disruptions due to inclement or hazardous weather conditions. 

Substantial expenditures 

Substantial expenditures are required to establish resources and reserves through drilling, to develop metallurgical processes to extract the metal from the ore and, in
certain  cases,  to  develop  infrastructure  at  any  site  chosen  for  exploration.  Although  substantial  benefits  may  be  derived  from  the  discovery  of  a  major  mineralized
deposit, no assurance can be given that minerals will be discovered in sufficient quantities to justify commercial operations or that funds required for development can
be obtained on a timely basis. 

Page 120

The economics of developing mineral properties is affected by many factors including: 

•

•

•

•

the cost of operations; 

variations in the grade of mineralized material mined; 

fluctuations in metal markets; and 

such other factors as government regulations, including regulations relating to royalties, allowable production, importing and exporting of minerals and environmental protection. 

The remoteness and restrictions on access of properties  in  which we have  an interest will have an adverse effect  on expenditures as a result of higher infrastructure
costs. There are also physical risks to the exploration personnel working in the terrain in which our properties are located, occasionally in poor climate conditions. 

No history of mineral production 

First Mining has no history of commercially producing metals from its mineral exploration properties. There can be no assurance that we will successfully establish
mining operations or profitably produce gold or other precious metals on any our properties. The development of mineral properties involves a high degree of risk and
few properties that are explored are ultimately developed into producing mines. The commercial viability of a mineral deposit is dependent upon a number of factors
which are beyond our control, including the attributes of the deposit, commodity prices, government policies and regulation and environmental protection. Fluctuations
in the market prices of minerals may render reserves and deposits containing relatively lower grades of mineralization uneconomic. 

None  of  our  properties  are  currently  under  development  or  production.  The  future  development  of  any  properties  found  to  be  economically  feasible  will  require
applicable licenses and permits and will require the construction and operation of mines, processing plants and related infrastructure. As a result, the development of
any property will be subject to all of the risks associated with establishing new mining operations and business enterprises, including, but not limited to: 

•

•

•

•

•

the timing and cost of the construction of mining and processing facilities; 

the availability and costs of skilled labour and mining equipment;

the availability and cost of appropriate smelting and/or refining arrangements; 

the need to obtain necessary environmental and other governmental approvals and permits and the timing of those approvals and permits; and 

the availability of funds to finance construction and development activities. 

It is common in new mining operations to experience unexpected problems and delays during development, construction and mine start-up. In addition, delays in the
commencement of  mineral production often occur.  Accordingly, there are no assurances that our activities will result in profitable  mining operations or that mining
operations will be established at any of our properties. 

Title risks 

Title to mineral properties, as well as the location of boundaries on the grounds may be disputed. Moreover, additional amounts may be required to be paid to surface
right owners in connection with any mineral exploration or development activities. At all properties where we have current or planned exploration activities, we believe
that we have either contractual, statutory, or common law rights to make such use of the surface as is reasonably necessary in connection with those activities. 

Page 121

Title insurance generally is not available for mining claims in Canada, and our ability to ensure that we have obtained secure claims to individual mineral properties or
mining concessions may be severely constrained. We have not conducted surveys of all our claims; therefore, the precise area and location of such claims may be in
doubt. In addition, all of our mineral properties have had previous owners, and third parties may have valid claims (known or unknown) underlying our interests therein.
Accordingly, our properties may be subject to prior unregistered liens, agreements, royalties, transfers or claims, including First Nations land claims, and title may be
affected by, among other things, undetected defects. In addition, we may be unable to explore our properties as permitted or to enforce our rights with respect to our
properties. An impairment to or defect in our title to our properties could have a material adverse effect on our business, financial condition or results of operation. 

Mineral reserves/mineral resources 

The properties in which we hold an interest are currently considered to be in the early exploration stage only and do not contain a known body of commercial minerals
beyond the PEA level. Mineral resources and mineral reserves are, in large part, estimates and no assurance can be given that the anticipated tonnages and grades will
be achieved or that the particular level of recovery will be realized. 

Mineral resources on our properties have been determined based upon assumed metal prices and operating costs at the time of calculation, as set out in the applicable
technical reports. Future production could differ dramatically from resource and reserve estimates because, among other reasons: 

•

•

•

•

•

mineralization or formations could be different from those predicted by drilling, sampling and similar examinations; 

calculation errors could be made in estimating mineral resources and mineral reserves; 

increases in operating mining costs and processing costs could adversely affect mineral resources and mineral reserves; 

the grade of the mineral resources and mineral reserves may vary significantly from time to time and there is no assurance that any particular level of metals may be recovered from
the ore; and 

declines in the market price of the metals may render the mining of some or all of the mineral reserves uneconomic. 

Estimated mineral resources may require downward revisions based on changes in metal prices, further exploration or development activity, increased production costs
or  actual  production  experience.  This  could  materially  and  adversely  affect  estimates  of  the  tonnage  or  grade  of  mineralization,  estimated  recovery  rates  or  other
important factors that influence mineral resource and mineral reserve estimates. 

Any reduction in estimated mineral resources as a result could require material write downs in investment in the affected mining property and increased amortization,
reclamation and closure charges, which could have a material and adverse effect on future cash flows for the property and on our earnings, results of operations and
financial condition. 

Because we do not currently have any producing properties, mineralization estimates for our properties may require adjustments or  downward revisions based upon
further exploration or development work or actual future production experience. In addition, the grade of mineralized material ultimately mined, if any, may differ from
that indicated by drilling results. There can be no assurance that minerals recovered in small-scale tests will be duplicated in large-scale tests under on- site conditions or
in production scale. 

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The mineral resource estimates contained in this AIF have been determined and valued based on assumed future prices, cut-off grades and operating costs that may
prove to be inaccurate. Extended declines in market prices for gold or other metals may render portions of our mineralization uneconomic and result in reduced reported
mineralization. Any material reductions in mineralization estimates, or of the ability to extract mineralized material from our properties, could (directly or indirectly)
have a material adverse effect on our results of operations or financial condition. 

Capital costs, operating costs, production and economic returns 

Actual capital costs, operating costs, production and economic returns with respect to our properties may differ significantly from those we have anticipated and there
are  no  assurances  that  any  future  development  activities  will  result  in  profitable  mining  operations.  The  capital  costs  required  to  develop  or  take  our  projects  into
production may be significantly higher than anticipated. To the extent that such risks impact upon any such properties, there may be a material adverse effect on results
of operations on such properties which may in turn have a material adverse effect on our financial condition. 

None of our mineral properties have sufficient operating history upon which we can base estimates of future operating costs. Decisions about the development of these
and  other  mineral  properties  will  ultimately  be  based  upon  feasibility  studies.  Feasibility  studies  derive  estimates  of  cash  operating  costs  based  upon,  among  other
things: 

•

•

•

•

anticipated tonnage, grades and metallurgical characteristics of the mineralized material to be mined and processed; 

anticipated recovery rates metals from the mineralized material; 

cash operating costs of comparable facilities and equipment; and 

anticipated climatic conditions. 

Cash operating costs, production and economic returns, and other estimates contained in studies or estimates prepared by or for us, may differ significantly from those
anticipated by our current studies and estimates, and there can be no assurance that our actual operating costs will not be higher than currently anticipated. 

Property interests 

The agreements pursuant to which we hold rights to certain of our properties provide that we must make a series of cash payments over certain time periods or make
minimum exploration expenditures. If we fail to make such payments or expenditures in a timely manner, we may lose interest in those projects. 

Availability of supplies 

As with other mineral exploration companies, certain raw materials, supplies and other critical resources used in connection with our operations are obtained from a sole
or limited group of suppliers. Due to an increase in activity in the global mining sector, there has been an increase in global demand for such resources. A decrease in
the  supplier’s  inventory  could  cause  unanticipated  cost  increases,  an  inability  to  obtain  adequate  supplies  and  delays  in  delivery  times,  thereby  impacting  operating
costs, and timing of exploration and development programs. 

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Lack of infrastructure 

The completion of the development of our development projects is subject to various requirements, including the availability and timing of acceptable arrangements for
electricity or other sources of power, water and transportation facilities. The lack of availability on acceptable terms or the delay in the availability of any one or more
of  these  items  could  prevent  or  delay  the  development  of  our  exploration  projects.  If  adequate  infrastructure  is  not  available  in  a  timely  manner,  there  can  be  no
assurance that: the development of our projects will be completed on a timely basis, if at all; any resulting operations will achieve the anticipated production volume; or
the ongoing operating costs associated with the development of our projects will not be higher than anticipated. 

Personnel recruitment and retention 

The success of our operations and development projects depend in part on our ability to attract and retain geologists, engineers, metallurgists and other personnel with
specialized skill and knowledge about the mining industry in the geographic areas in which we operate. The number of persons skilled in exploration and development
of mining properties is limited and competition for such persons is intense. As our business grows, we may require additional key financial, administrative, and mining
personnel  as  well  as  additional  operations  staff.  There  can  be  no  assurance  that  we  will  be  successful  in  attracting,  training,  and  retaining  qualified  personnel  as
competition for persons with these skill sets increases. If we  are  unable  to attract and retain sufficiently trained, skilled  or experienced personnel, our business may
suffer and we may experience significantly higher staff or contractor costs, which could have a material adverse effect on our operations and financial condition. 

Uninsured losses 

Despite efforts to attract and retain qualified personnel, as well as the retention of qualified consultants, to manage our interests, even when those efforts are successful,
people  are  fallible  and  human  error and  mistakes  could  result  in  significant  uninsured  losses  to  us.  These  could  include,  but  are  not  limited  to,  loss  or  forfeiture  of
mineral claims or other assets for non–payment of fees or  taxes, erroneous or incomplete filings or non–fulfillment  of other  obligations, significant tax liabilities in
connection with any tax planning effort we might undertake or mistakes in interpretation and implementation of tax laws and practices, and legal claims for errors or
mistakes by our personnel. 

Financial risks 

Substantial capital requirements 

Our management team anticipates that we may make substantial capital expenditures for the exploration and development of our properties, in the future. As we are in
the exploration stage with no revenue being generated from the exploration activities on our mineral properties, we have limited ability to raise the capital necessary to
undertake or complete future exploration work, including drilling programs. There can be no assurance that debt or equity financing will be available or sufficient to
meet these requirements or for other corporate purposes or, if debt or equity financing is available, that it will be on terms acceptable to us and any such financing may
result in substantial dilution to existing shareholders. Moreover, future activities may require us to alter our capitalization significantly. Our inability to access sufficient
capital for our operations could have a material adverse effect on our financial condition, results of operations or prospects. In particular, failure to obtain such financing
on a timely basis could cause us to forfeit our interest in certain properties, miss certain acquisition opportunities and reduce or terminate our operations. 

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History of net losses 

We have received no revenue to date from activities on our properties, and there is no assurance that any of our properties will generate earnings, operate profitably or
provide a return on investment in the future. We have not determined that production activity is warranted on any of our mineral properties. Even if we (alone or in
conjunction with a third party) undertake development and production activities on any of our mineral properties, there is no certainty that we will produce revenue,
operate profitably or provide a return on investment in the future. 

We are subject to all of the risks associated with new mining operations and business enterprises including, but not limited to: 

•

•

•

•

•

the timing and cost, which can be considerable, for the further construction of mining and processing facilities; 

the availability and costs of skilled labour, consultants, mining equipment and supplies; 

the availability and cost of appropriate smelting and/or refining arrangements; 

the need to obtain necessary environmental and other governmental approvals, licenses and permits, and the timing of those approvals, licenses and permits; and 

the availability of funds to finance construction and development activities. 

It  is  common  in  new  mining  operations  to  experience  unexpected  problems  and  delays  during  construction,  development,  and  mine  start-up.  In  addition,  delays  in
mineral  production  often  occur.  Accordingly,  there  are  no  assurances  that  our  activities  will  result  in  sustainable  profitable  mining  operations  or  that  we  will
successfully establish mining operations or profitably produce metals at any of our other properties. 

Potential volatility of share price 

In  recent  years,  the  securities  markets  in  Canada  have  experienced  a  high  level  of  price  and  volume  volatility,  and  the  market  price  of  securities  of  many  junior
companies have experienced wide fluctuations in price. The market price of our shares may be volatile and could be subject to wide fluctuations due to a number of
factors,  including  but  not  limited  to:  actual  or  anticipated  fluctuations  in  the  results  of  our  operations;  changes  in  estimates  of  our  future  results  of  operations  by
management  or  securities  analysts;  and  general  industry  changes.  In  addition,  the  financial  markets  have  in  the  recent  past  experienced  significant  price  and  value
fluctuations  that  have  particularly  affected  the  market  prices  of  equity  securities  of  many  venture  issuers  and  that  sometimes  have  been  unrelated  to  the  operating
performance of these companies. Broad market fluctuations, as well as economic conditions generally and in the mining industry specifically, may adversely affect the
market price of our shares. 

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Non-Canadian investors 

We are a public Canadian corporation, with our principal place of business in Canada. A majority of our directors and officers are residents of Canada and a significant
portion of our assets and the assets of a majority of our directors and officers are located outside the United States. Consequently, it may be difficult for US or foreign
investors  to  effect  service  of  process  within  their  local jurisdiction  upon  First  Mining  or  its  directors or  officers  or  such  experts  who  are  residents  of  Canada,  or  to
realize  in  their  local  jurisdiction  upon  judgments  of  local  courts  (including,  but  not  limited  to,  judgments  predicated  upon  civil  liabilities  under  the  United  States
Securities Act of 1933, as amended). Investors should not assume that Canadian courts: (i) would enforce judgments of foreign courts obtained in actions against First
Mining or such directors, officers or experts (including, but not limited to, judgments predicated upon the civil liability provisions of the US federal securities laws or
the  securities  or  “blue  sky” laws  of  any  state  within  the  United  States);  or  (ii)  would  enforce,  in  original  actions,  liabilities  against  First  Mining  or  such  directors,
officers or experts predicated upon foreign securities laws (including, but not limited to, the US federal securities laws or any state securities or “blue sky” laws). In
addition, the protections afforded by Canadian securities laws may not be available to foreign investors. 

Currency fluctuations 

We maintain our accounts in Canadian dollars. Our operations in Mexico and the United States make us subject to foreign currency fluctuations and such fluctuations
may affect our financial position and results. We do not plan to engage in currency hedging activities. 

Volatility of mineral prices 

Metal prices are affected by numerous factors beyond our control, such as industrial demand, inflation and expectations with respect to the rate of inflation, the strength
of the US dollar and of other currencies, interest rates, forward sales by producers, production and cost levels, changes in investment trends, global and regional levels
of supply and demand, metal stock levels maintained by producers, inventory carrying costs, availability, demand and costs of metal substitutes, international economic
and political conditions, reduced demand resulting from obsolescence of technologies and processes utilizing silver and other metals and increased production due to
new mine developments and improved mining and production levels. Gold prices are sometimes subject to rapid short-term changes because of speculative activities,
and the market price of gold and other metals may not remain at current levels. If these prices were to decline significantly or for an extended period of time, we might
be unable to continue our operations, develop our properties or fulfill our obligations under agreements with our partners or under our permits and licenses. As a result,
we might lose our interest in, or be forced to sell, some of our properties. In the event of a sustained, significant drop in gold prices, we may be required to re-evaluate
our assets, resulting in reduced estimates of mineral resources and mineral reserves and in material write-downs of our investment in mining properties. Furthermore,
since gold prices are established in US dollars, a significant decrease in the value of the Canadian dollar relative to the US dollar coupled with stable or declining gold
prices could adversely affect our results with respect to development of and eventual sale of gold. 

Global financial conditions 

Global  financial  conditions  continue  to  be  characterized  by  volatility.  Many  industries,  including  the  mining  industry,  are  impacted  by  volatile  market  conditions.
Global financial conditions remain subject to sudden and rapid destabilizations in response to economic shocks. A slowdown in the financial markets or other economic
conditions,  including  but  not  limited  to  consumer  spending,  employment  rates,  business  conditions,  inflation,  fluctuations  in  fuel  and  energy  costs,  consumer  debt
levels, lack of available credit, the state of the financial markets, interest rates and tax rates, may adversely affect our growth and financial condition. Future economic
shocks may be precipitated by a number of causes, including the government debt levels, fluctuations in the price of oil and other commodities, the volatility of metal
prices, geopolitical instability, terrorism, the volatility of currency exchanges, the devaluation and volatility of global stock markets and natural disasters. Any sudden or
rapid destabilization of global economic conditions could impact our ability to obtain equity or debt financing in the future on terms favourable to us or at all. In such an
event, our operations and financial condition could be adversely impacted. 

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Dividends 

To date, we have not paid any dividends on our outstanding common shares and we have no plans to declare or pay dividends in the near future. Any decision to pay
dividends on our shares will be made by our Board on the basis of our earnings, financial requirements and other conditions. 

Dilution 

The number of common shares we are authorized to issue  is unlimited.  We may,  in our sole  discretion, issue additional common  shares from time to time, and the
interests of the shareholders may be diluted thereby. 

Political risks 

Foreign operations 

While  our  principal  exploration  properties  are  located  in  Canada,  we  continue  to  hold  properties  in  Mexico.  Our  operations  in  Mexico  or  in  other  countries  we
determine to operate in may be exposed to various levels of political, economic, and other risks and uncertainties depending on the country or countries in which we
operate. These risks and uncertainties include, but are not limited to, terrorism; hostage taking; military repression; fluctuations in currency exchange rates; high rates of
inflation; labour unrest; the risks of civil unrest; expropriation and nationalization; renegotiation or nullification of existing concessions, licenses, permits and contracts;
illegal mining; changes in taxation policies; restrictions on foreign exchange and repatriation; and changing political conditions, currency controls, and governmental
regulations  that  favour  or  require  the  awarding  of  contracts  to  local  contractors,  or  require  foreign  contractors  to  employ  citizens  of,  or  purchase  supplies  from,  a
particular jurisdiction. 

Future  political  and  economic  conditions  may  result  in  a  government  adopting  different  policies  with  respect  to  foreign  development  and  ownership  of  mineral
resources.  Any  changes  in  policy  may  result  in  changes  in  laws  affecting  ownership  of  assets,  foreign  investment,  taxation,  rates  of  exchange,  resource  sales,
environmental protection, labour relations, price controls, repatriation of income, and return of capital, which may affect both the ability to undertake exploration and
development activities in respect of future properties in the manner currently contemplated, as well as our ability to continue to explore, develop, and operate those
properties to which we have rights relating to exploration, development, and operations. 

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Indigenous peoples 

Various  international  and  national  laws,  codes,  court  decisions,  resolutions,  conventions,  guidelines,  and  other  materials  relate  to  the  rights  of  indigenous  peoples
including the First Nations of Canada. We operate in some areas presently or previously inhabited or used by indigenous peoples including areas covered by treaties
among  the  First  Nations,  the  federal  and  applicable  provincial  governments.  Many  of  these  materials  impose  obligations  on  government  to  respect  the  rights  of
indigenous people. Some mandate that government consult with indigenous people regarding government actions which may affect indigenous people, including actions
to approve or grant mining rights or exploration, development or production permits. The obligations of government and private parties under the various international
and national materials pertaining to indigenous people continue to evolve and be defined. Our current and future exploration program may be subject to a risk that one
or more groups of indigenous people may oppose development on any of our properties or on properties in which we hold a direct or indirect interest. Such opposition
may be directed through legal or administrative proceedings or expressed in manifestations such as protests, roadblocks or other forms of public expression against our
activities.  Opposition  by  indigenous  people  to  our  operations  may  require  modification  of  or  preclude  development  of  our  projects  or  may  require  us  to  enter  into
agreements with indigenous people with respect to projects on such properties. Such agreements may have a material adverse effect on our business, financial condition
and results of operations. 

Regulatory risks 

Government approvals 

Our  activities  are  subject  to  government  approvals,  various  laws  governing  prospecting,  development,  land  resumptions,  production  taxes,  labour  standards  and
occupational health, mine safety, toxic substances and other matters, including issues affecting local First Nations populations. The costs associated with compliance
with  these  laws  and  regulations  can  be  substantial.  Although  we  believe  our  activities  are  carried  out  in  accordance  with  all  applicable  rules  and  regulations,  no
assurance can be given that new rules and regulations will not be enacted or that existing rules and regulations will not be applied in a manner which could limit or
curtail production or development, or cause additional expense, capital expenditures, restrictions or delays in the development of our properties. Amendments to current
laws and regulations governing operations and activities of exploration and mining, or more stringent implementation thereof, could have a material adverse impact on
our business, operations and financial performance. Further, the mining licenses and permits issued in respect of our projects may be subject to conditions which, if not
satisfied, may lead to the revocation of such licenses. In the event of revocation, the value of our investments in such projects may decline. 

Mineral claims, licenses and permitting 

Our mineral claims, licenses and permits are subject to periodic renewal and may only be renewed a limited number of times for a limited period of time. While we
anticipate that renewals will be given as and when sought, there is no assurance that such renewals will be given as a matter of course and there is no assurance that new
conditions  will  not  be  imposed  in  connection  therewith.  Our  business  objectives  may  also  be  impeded  by  the  costs  of  holding  and/or  renewing  the  mineral  claims,
licenses and permits. In addition, the duration and success of efforts to obtain and renew mineral claims, licenses and permits are contingent upon many variables not
within our control. 

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Our current and anticipated future operations, including further exploration, development activities and commencement of production on our properties, require licenses
and permits  from various  governmental  authorities. We  cannot  be  certain  that  all  licenses  and permits  that  we  may  require for our operations  will  be  obtainable on
reasonable terms or at all. Delays or a failure to obtain such licenses and permits, or a failure to comply with the terms of any such licenses and permits that we have
obtained, could have a material adverse impact on First Mining. 

Anti-bribery legislation 

Our activities are subject to a number of laws that prohibit various forms of corruption, including domestic laws, that prohibit both commercial and official bribery and
anti-bribery laws that have a global reach such as the Corruption of Foreign Public Officials Act. The increasing number and severity of enforcement actions in recent
years present particular risks with respect to our business activities, to the degree that any employee or other person acting on our behalf might offer, authorize, or make
an  improper  payment  to  a  government  official,  party  official,  candidate  for  political  office,  or  political  party,  an  employee  of  a  state-owned  or  state-controlled
enterprise, or an employee of a public international organization. 

Transparency in the extractive industry 

In its 2014–2015 Budget, the Federal Government of Canada had announced it would be putting new standards in place to require companies in the extractive sector to
disclose their payments to local and foreign governments. 

The Canadian Extractive Sector Transparency Measures Act (“ESTMA”) came into force on June 1, 2015 and applies to fiscal periods which commenced after that
date. As a result, as a Canadian publicly listed corporation we must report annually on payments of $100,000 or more made to any level of government in Canada or
abroad related to a single project. The reporting applies to taxes, licences, fees, royalties, production entitlements, bonuses, dividends, fines and infrastructure payments.
We  filed  our  first  report  under  ESTMA  on  May  29,  2017  which  reported  the  amount  we  paid  to  governmental  agencies  in  Mexico  for  annual  mineral  property
concession taxes. This report is publicly available on the Department of Natural Resources website (www.nrcan.gc.ca).

Environmental risks 

Environmental laws and regulations 

All phases of the mining business present environmental risks and hazards and are subject to environmental regulation pursuant to a variety of international conventions
and state and municipal laws and regulations. Environmental legislation provides for, among other things, restrictions and prohibitions on spills, releases or emissions of
various substances produced in association with mining operations. The legislation also requires that mines and exploration sites be operated, maintained, abandoned
and reclaimed to the satisfaction of applicable regulatory authorities. Compliance with such legislation can require significant expenditures and a breach may result in
the imposition of fines and penalties, some of which may be material. Environmental legislation is evolving in a manner expected to result in stricter standards and
enforcement,  larger  fines  and  liability  and  potentially  increased  capital  expenditures  and  operating  costs.  Environmental  assessments  of  proposed  projects  carry  a
heightened  degree  of  responsibility  for  companies  and  directors,  officers  and  employees.  The  cost  of  compliance  with  changes  in  governmental  regulations  has  a
potential to reduce the profitability of operations. 

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We  believe  we  are  in  substantial  compliance  with  all  material  laws  and  regulations  which  currently  apply  to  our  activities.  We  cannot  give  any  assurance  that,
notwithstanding our precautions and limited history of activities, breaches of environmental laws (whether inadvertent or not) or environmental pollution will not result
in additional costs or curtailment of planned activities and investments, which could have a material and adverse effect on our future cash flows, earnings, results of
operations  and  financial  condition.  Failure  to  comply  with  applicable  laws,  regulations,  and  permitting  requirements  may  result  in  enforcement  actions  thereunder,
including  orders  issued  by  regulatory  or  judicial  authorities  causing  operations  to  cease  or  be  curtailed,  and  may  include  corrective  measures  requiring  capital
expenditures, installation of additional equipment, or remedial actions. Companies engaged in mining operations may be required to compensate those suffering loss or
damage by reason of the mining activities and may have civil or criminal fines or penalties imposed for violations of applicable laws or regulations and, in particular,
environmental laws. 

Amendments to current laws, regulations and permits governing operations and activities of mining companies, or more stringent implementation thereof, could have a
material adverse impact on us and cause increases in capital expenditures or any future production costs or require abandonment or delays in the development of new
mining properties. 

Companies engaged exploration and development of mineral properties may from time to time experience increased costs and delays in exploration and production as a
result of the need to comply with applicable laws, regulations and permits. We believe we are in substantial compliance with all material laws and regulations which
currently apply to our activities. We cannot give any assurance that, notwithstanding our precautions and limited history of activities, breaches of environmental laws
(whether  inadvertent  or  not)  or  environmental  pollution  will  not  result  in  additional  costs  or  curtailment  of  planned  activities  and  investments,  which  could  have  a
material and adverse effect on our future cash flows, earnings, results of operations and financial condition. 

Compliance with emerging climate change regulations 

Governments at all levels may be moving towards enacting legislation to address climate change concerns, such as requirements to reduce emission levels and increase
energy efficiency, and political and economic events may significantly affect the scope and timing of climate change measures that are ultimately put in place. Where
legislation  has  already  been  enacted,  such  regulations  may  become  more  stringent,  which  may  result  in  increased  costs  of  compliance.  There  is  no  assurance  that
compliance with such regulations will not have an adverse effect on our results of operations and financial condition. Furthermore, given the evolving nature of the
debate related to climate change and resulting requirements, it is not possible to predict the impact on our results of operations and financial condition. 

Climate change may result in an increasing frequency of extreme weather events (such as increased periods of snow and increased frequency and intensity of storms)
which have the potential to disrupt our exploration and development plans. Our emergency plans for managing extreme weather conditions may not be sufficient and
extended disruptions could have adverse effects on our results of operations and financial condition. 

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Industry risks

Speculative nature of mineral development activities 

Resource  exploration  and  development  is  a  speculative  business,  characterized  by  a  number  of  significant  risks  including,  among  other  things,  unprofitable  efforts
resulting not only from the failure to discover mineral deposits but from finding mineral deposits which, though present, may, for a variety of factors not be economic to
produce. 

The  marketability  of  minerals  acquired  or  discovered  by  us  may  be  affected  by  numerous  factors  which  are  beyond  our  control  and  which  cannot  be  accurately
predicted, such as: 

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•

market fluctuations; 

the proximity and capacity of milling facilities; 

mineral markets; 

processing equipment; and 

government regulations, including regulations relating to royalties, allowable production, importing and exporting of minerals and environmental protection.

Estimates of mineral resources, mineral reserves, mineral deposits and production costs can also be affected by such factors as: 

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•

•

•

•

environmental permitting regulations and requirements; 

weather; 

environmental factors; 

unforeseen technical difficulties; 

unusual or unexpected geological formations; and 

work interruptions. 

In addition, the grade of mineralized material ultimately mined may differ from that indicated by drilling results. 

Short term factors relating to mineral reserves, such as the need for orderly development of mineralized bodies or the processing of new or different grades, may also
have an adverse effect on mining operations and on the results of operations. Material changes in mineralized material reserves, grades, stripping ratios or recovery rates
may affect the economic viability of any project. 

Our mineral properties are all in the exploration stage only and are without known bodies of commercial mineralized material. Few properties which are explored are
ultimately developed into producing mines. Major expenses may be required to establish mineral reserves, develop metallurgical processes and construct mining and
processing  facilities  at  a  particular  site.  There  is  no  assurance  that  our  mineral  exploration  activities  will  result  in  any  discoveries  of  new  commercial  bodies  of
mineralized material. There are no reassurances that commercial production activities will commence on any of our properties. 

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Competition 

The mining industry is highly competitive. We compete with companies for the acquisition, exploration and development of gold and other precious and base metals,
and for capital to finance such activities, and such companies may have similar or greater financial, technical and personnel resources available to them. 

Other risks 

Reliance on key employees 

We  manage  our  business  with  a  number  of  key  personnel,  including  key  contractors,  the  loss  of  a  number  of  whom  could  have  a  material  adverse  effect  on  us.  In
addition, as our business develops and expands, we believe that our future success will depend greatly on our continued ability to attract and retain highly-skilled and
qualified  personnel  and  contractors.  In  assessing  the  risk  of  an  investment  in  our  shares,  potential  investors  should  realize  that  they  are  relying  on  the  experience,
judgment, discretion, integrity and good faith of our management team and board of directors. We cannot be certain that key personnel will continue to be employed by
us or that we will be able to attract and retain qualified personnel and contractors in the future. Failure to retain or attract key personnel could have a material adverse
effect on us. We do not maintain “key person” insurance policies in respect of our key personnel. 

Conflicts of interest 

Certain  directors  and  officers  will  be  engaged  in,  and  will  continue  to  engage  in,  other  business  activities  on  their  own  behalf  and  on  behalf  of  other  companies
(including  mineral  companies)  and,  as  a  result  of  these  and  other  activities,  such  directors  and  officers  may  become  subject  to  conflicts  of  interest.  The  BCBCA
provides that if a director has a material interest in a contract or proposed contract or agreement that is material to the issuer, the director must disclose his interest in
such contract or agreement and must refrain from voting on any matter in respect of such contract or agreement, subject to and in accordance with the BCBCA. To the
extent that conflicts of interest arise, such conflicts will be resolved in accordance with the provisions of the BCBCA and in accordance with our Code of Business
Conduct and Ethics. 

Uninsured risks 

Our  business  is  subject  to  a  number  of  risks  and  hazards,  including  adverse  environmental  conditions,  industrial  accidents,  labour  disputes,  unusual  or  unexpected
geological conditions, ground or slope failures, cave-ins, changes in the regulatory environment and natural phenomena, such as inclement weather conditions, floods
and earthquakes. Such occurrences could result in damage to our properties, personal injury or death, delays in program development, monetary losses and possible
legal liability. 

Although we maintain insurance to protect against certain risks in amounts that we consider reasonable, our insurance will not cover all the potential risks associated
with our operations. We may also be unable to maintain insurance to cover these risks at economically feasible premiums. Insurance coverage may not continue to be
available or may not be adequate to cover any resulting liability. Moreover, insurance against certain risks, such as environmental pollution or other hazards as a result
of exploration and production, is not generally available to us or to other companies in the mining industry on acceptable terms. We may also become subject to liability
for pollution or other hazards which may not be insured against or which we may elect not to insure against because of premium costs or other reasons. Losses from
these events may cause us to incur significant costs that could have a material adverse effect upon our financial performance, results of operations and business outlook. 

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Litigation and regulatory proceedings 

We may be subject to civil claims (including class action claims) based on allegations of negligence, breach of statutory duty, public nuisance or private nuisance or
otherwise in connection with our operations, or investigations relating thereto. While we are presently unable to quantify any potential liability under any of the above
heads of damage, such liability may be material to us and may materially adversely affect our ability to continue operations. In addition, we may be subject to actions or
related investigations by governmental or regulatory authorities in connection with our business activities, including, but not limited to, current and historic activities at
our mineral properties. Such actions may include prosecution for breach of relevant legislation or failure to comply with the terms of our licenses and permits and may
result  in  liability  for  pollution,  other  fines  or  penalties,  revocations  of  consents,  permits,  approvals  or  licenses  or  similar  actions,  which  could  be  material  and  may
impact the results of our operations. Our current insurance coverage may not be adequate to cover any or all the potential losses, liabilities and damages that could result
from the civil and/or regulatory actions referred to above. 

Future Acquisitions and Dispositions 

We evaluate growth opportunities and may consider the acquisition and disposition of exploration and development properties and mineral assets. From time to time,
we may engage in discussions in respect of both acquisitions and dispositions, and other business opportunities, but there can be no assurance that any such discussions
will result in a successfully completed transaction. 

Acquisition or business arrangements 

As  part  of  our  business  strategy,  we  have  sought  and  may  continue  to  seek  new  mining  and  exploration  opportunities  in  the  mining  industry.  In  pursuit  of  such
opportunities, we may fail to select appropriate acquisition targets or negotiate acceptable arrangements, including arrangements to finance acquisitions or integrate the
acquired businesses into us. Ultimately, any acquisitions would be accompanied by risks, which could include: 

•

•

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•

•

•

•

•

•

•

a significant change in commodity prices after we have committed to complete the transaction and established the purchase price or exchange ratio; 

a material ore body could prove to be below expectations; 

difficulty in integrating and assimilating the operations and workforce of any acquired companies; 

realizing anticipated synergies and maximizing the financial and strategic position of the combined enterprise; 

the bankruptcy of parties with whom we have arrangements; 

maintaining uniform standards, policies and controls across the organization; 

disruption of our ongoing business and its relationships with employees, suppliers, contractors and other stakeholders as we integrate the acquired business or assets; 

the acquired business or assets may have unknown liabilities which may be significant; 

delays as a result of regulatory approvals; and 

exposure to litigation (including actions commenced by shareholders) in connection with the transaction. 

Any  material  issues  that  we  encounter  in  connection  with  an  acquisition  could  have  a  material  adverse  effect  on  our  business,  results  of  operations  and  financial
position. 

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Joint ventures 

If  we  dispose  of  any  of  our  mineral  properties,  we  may  consider  retaining  interest  in  such  properties  and  that  interest  may  be  in  the  form  of  a  joint  venture.  The
existence  or  occurrence  of  one  or  more  of  the  following  circumstances  and  events  could  have  a  material  adverse  impact  on  our  profitability  or  the  viability  of  our
interests that may be held through joint ventures, which could have a material adverse impact on our future cash flows, earnings, results of operations and financial
condition: 

•

•

•

•

disagreements with joint venture partners on how to develop and operate mines efficiently; 

inability to exert influence over certain strategic decisions made in respect of joint venture properties; 

inability of joint venture partners to meet their obligations to the joint venture or third parties; and 

litigation between joint venture partners regarding joint venture matters. 

Future Sales of Shares 

Sales of a substantial number of our shares in the public market could occur at any time following, or in connection with, the completion of any offering. These sales, or
the market perception that the holders of a large number of our shareholders intend to sell our shares, could reduce the market price of our shares. A decline in the
market price of the shares could impair our ability to raise additional capital through the sale of securities should we desire to do so. 

The issuance of shares to shareholders whose investment profile may not be consistent with the our business may lead to significant sales of our shares or a perception
that such sales may occur, either of which could have a material adverse effect on the market for and market price of our shares. We are unable to predict the effect that
sales may have on the then prevailing market price of our shares. 

Shares Owned by a Single Shareholder 

A  significant percentage of our outstanding shares are owned by an exchange traded fund  (an “ETF”). As such, the ETF is in a position to  exercise influence over
matters  requiring  shareholder  approval,  including  the  determination  of  significant  corporate  actions  that  could  otherwise  be  beneficial  to  our  other  shareholders,
including the election and removal of directors, amendments to our corporate governing documents and business combinations. Our interests and those of the ETF’s
may  at  times  conflict,  and  this  conflict  might  be  resolved  against  our  interests.  The  concentration  of  control  by  a  single  shareholder  may  practically  preclude  an
unsolicited take-over bid for our shares, and this may adversely impact the value and trading price of our shares. 

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Reputation Loss 

Reputation loss may result in decreased investor confidence, increased challenges in developing and maintaining community relations and an impediment to our overall
ability  to  advance  our  projects,  thereby  having  a  material  adverse  impact  on  our  financial  performance,  financial  condition  and  growth  prospects.  Damage  to  our
reputation can be the result of the actual or perceived occurrence of any number of events, and could include any negative publicity (for example, with respect to our
handling of environmental matters or our dealings with community groups), whether true or not. The increased usage of social media and other web-based tools used to
generate, publish and discuss user-generated content and to connect with other users has made it increasingly easier for individuals and groups to communicate and
share opinions and views in regards to us and our activities, whether true or not. We do not ultimately have direct control over how we are perceived by others and
reputational loss could have a material adverse impact on our financial performance, financial condition and growth prospects.

Other risks 

Our business and operations are subject to a number of risks and hazards including: 

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

environmental hazards;

discharge of pollutants or hazardous chemicals;

industrial accidents; 

failure of processing and mining equipment;

labour disputes;

supply problems and delays;

changes in regulatory environment;

encountering unusual or unexpected geologic formations or other geological or grade problems; 

encountering unanticipated ground or water conditions; 

cave-ins, pit-wall failures, flooding, rock bursts and fire; 

periodic interruptions due to inclement or hazardous weather conditions; 

uncertainties relating to the interpretation of drill results; 

inherent uncertainty of production and cost estimates and the potential for unexpected costs and expenses; 

results of initial feasibility, pre-feasibility and feasibility studies, and the possibility that future exploration or development results will not be consistent with our expectations; 

the potential for delays in exploration or the completion of feasibility studies; and 

other acts of God or unfavourable operating conditions. 

Such  risks  could  result  in  damage  to,  or  destruction  of,  properties  or  equipment,  personal  injury  or  death,  loss  of  key  employees,  environmental  damage,  delays  in
development programs, monetary losses and possible legal liability. Satisfying such liabilities may be very costly and could have a material adverse effect on future
cash flow, results of operations and financial condition. 

Page 135

Legal proceedings 

On June 16, 2016, First Mining assumed control of the business and assets of Tamaka as a result of the amalgamation between Tamaka and a wholly owned subsidiary
of First Mining. Tamaka was a party to three debentures with an aggregate principal amount of approximately $2.1 million (collectively, the “Debentures”), payable to
Kesselrun Resources Ltd. (“Kesselrun”). Kesselrun commenced an action before the Ontario Superior Court alleging that the Debentures were required to be converted
into common shares of First Mining as a result of the amalgamation transaction with Tamaka, seeking an order for, among other things, the issuance to Kesselrun of
shares of First Mining or, in the alternative, damages. First Mining disagreed with this position, and took the position that the Debentures had not been converted and
remained outstanding. 

On June 30, 2017, we settled the Debentures by issuing to Kesselrun 4,700,000 common shares of First Mining common (which were valued at $3,102,000 using the
closing price as at June 30, 2017), and paying Kesselrun $200,000 in cash. 

For further information about this, see note 16 to our audited consolidated annual financial statements for the year ended December 31, 2017. 

Investor information 

Share capital 

Our authorized share capital consists of: 

•

•

an unlimited number of common shares; and 

an unlimited number of preferred shares, issuable in series. 

Common shares 

We  can  issue  an  unlimited  number  of  common  shares  with  no  nominal  or  par  value.  As  of  December  31,  2017,  we  had  552,547,616  common  shares  outstanding
(557,471,616 outstanding as of the date of this AIF). All of our outstanding common shares are fully paid and non-assessable. 

The following is a summary of the principal attributes of our common shares: 

Voting rights 

Holders of our common shares are entitled to vote on all matters that are to be voted on at any shareholder meeting, other than meetings that are only for holders of
another class or series of shares. Each common share you own represents one vote. There are no cumulative voting rights, and directors do not stand for re-election at
staggered intervals. 

Dividends 

Holders of our common shares are entitled to share pro rata in any profits of First Mining to the extent that such profits are distributed either through the declaration of
dividends by our Board or otherwise distributed to shareholders. There are no indentures or agreements limiting the payment of dividends. 

Page 136

Rights on dissolution 

In the event of the liquidation, dissolution or winding up of First Mining, the holders of our common shares will be entitled to receive, on a pro rata basis, all of our
assets remaining after payment of all of our liabilities. 

Pre-emptive, conversion and other rights 

Holders of our common shares have no pre-emptive, redemption, purchase or conversion rights attaching to their shares, and our common shares, when fully paid, will
not be liable to further call or assessment. No other class of shares may be created without the approval of the holders of our common shares. There are no provisions
discriminating  against  any  existing  or  prospective  holder  of  our  common  shares  as  a  result  of  such  shareholder  owning  a  substantial  number  of  common  shares.  In
addition, non-residents of Canada who hold our common shares have the same rights as shareholders who are residents of Canada. 

Preferred shares 

We can issue an unlimited number of preferred shares with no nominal or par value. As of the date of this AIF, we did not have any preferred shares outstanding. 

The preferred shares are issuable in series. The preferred shares of each series rank in parity with the preferred shares of every other series with respect to dividends and
return  of  capital  and  are  entitled  to  a  preference  over  the  common  shares  and  any  other  shares  ranking  junior  to  the  preferred  shares  with  respect  to  priority  in  the
payment of dividends and the distribution of assets in the event of the liquidation, dissolution or winding-up of First Mining. 

Our Board of Directors is empowered to fix the number of shares and the rights to be attached to the preferred shares of each series, including the amount of dividends
and any conversion, voting and redemption rights. Subject to our articles of incorporation and to applicable law, the preferred shares as a class are not entitled to receive
notice of or attend or vote at meetings of the Company’s shareholders. 

Security-based compensation and convertible securities 

Stock options 

Our shareholders most recently approved the Company’s existing stock option plan (the “Option Plan”) on June 16, 2016. The Option Plan allows for the issuance of
up to 10% of our issued and outstanding shares as incentive share options (“Options”) to our directors, officers, employees and consultants of the Company. 

Options granted under the Option Plan may be subject to vesting provisions as determined by our Board of Directors. All of our outstanding Options are fully vested
and exercisable, with the exception of Options that have been granted to employees who carry out investor relations functions, as their Options are subject to certain
vesting periods required under the rules and policies of the TSX. 

As of December 31, 2017 and as of the date of this AIF, there were 30,608,000 Options and 40,019,000 Options, respectively, outstanding with exercise prices ranging
from $0.15 to $2.50, and expiry dates ranging from April 8, 2018 to January 15, 2023. 

Page 137

Warrants 

In  addition  to  the  outstanding  Options  noted  above,  as  of  December  31,  2017  and  as  of  the  date  of  this  AIF,  there  were  49,693,409  share  purchase  warrants  and
44,933,409 share purchase warrants, respectively, outstanding to acquire common shares of First Mining at exercise prices ranging from $0.17 to $1.10, and with expiry
dates ranging from February 5, 2018 to June 16, 2021. 

Escrowed securities 

The following table shows the number and percentage of common shares held, to First Mining’s knowledge, in escrow or subject to a contractual restriction on transfer
as at December 31, 2017: 

Designation of class 

Common Shares 

Number of securities held in escrow or
subject to a contractual restriction on 
transfer

Percentage of class 

19,089,241 (1)(2)(3) 

3.5% 

Notes: 

1. 

2. 

3. 

Of this number, as of December 31, 2017, 1,099,842 common shares of First Mining were being held in escrow by Computershare Investor Services Inc. pursuant to an Escrow Value Security
Agreement dated March 30, 2015 that was entered into in connection with the Sundance Acquisition. 15% of these shares will be released on March 30 and September 30 of each year, until
the final release of shares on March 30, 2018.
Of this number, as of December 31, 2017, 194,425 common shares of First Mining were being held in escrow by Computershare Investor Services Inc. pursuant to a CPC Escrow Agreement
dated August 2, 2005. 15% of these shares will be released on March 30 and September 30 of each year, until the final release of shares on March 30, 2018.
Of  this  number,  as  of  December  31,  2017,  17,794,974  common  shares  of  First  Mining  were  being  held  in  escrow  by  Computershare  Trust  Company  of  Canada  pursuant  to  an  escrow
agreement dated June 16, 2016 that was entered into in connection with our acquisition of Tamaka. 5,931,658 of these escrowed shares will be released from escrow on June 17, 2018, and
thereafter 5,931,658 shares will be released on December 17, 2018, and the final 5,931,658 shares will be released on June 17, 2019.

Material contracts 

Other than contracts made in the ordinary course of business, as of the date of this AIF, we have no material contracts. 

Market for our securities 

Our common shares are listed and traded on the TSX under the symbol “FF”, on the OTC-QX under the symbol “FFMGF”, and on the Frankfurt Stock Exchange under
the symbol “FMG”. 

We have a registrar and transfer agent for our common shares: 

Computershare Investor Services Inc. 
510 Burrard Street, 2nd Floor, Vancouver, British Columbia V6C 3B9. 

Page 138

Trading activity 

The  table  below  shows the  high  and  low  closing prices  and  trading volumes of  our  common  shares  on  the  TSX-V/TSX,  as  applicable,  for  each  month of  our  most
recently completed financial year. 

Exchange 

TSX-V 

TSX 

2017 
January 
February 
March 
April 
May 
June 1 to 21 
June 22 to 30 
July 
August 
September 
October 
November 
December 
TOTAL 

High ($) 
0.88 
1.10 
1.05 
0.86 
0.77 
0.74 
0.75 
0.67 
0.75 
0.72 
0.68 
0.62 
0.64 

Low ($) 
0.80 
0.80 
0.79 
0.585 
0.59 
0.58 
0.62 
0.58 
0.57 
0.62 
0.59 
0.50 
0.50 

2017 Trading Activity: TSX-V /TSX

Volume 
19,181,361 
26,942,346 
45,966,313 
29,401,304 
25,318,340 
103,401,395 
9,080,272 
13,554,022 
13,456,711 
13,773,778 
7,777,817 
11,269,273 
10,820,560 
329,943,492 

Page 139

Our team 

Directors 

All our directors are elected for a one year term, and hold office until our next annual shareholder meeting, unless he or she resigns before that time or steps down, as
required by corporate law. The directors of First Mining as of the date of this AIF are as follows: 

Director 

Keith Neumeyer 
   Zug, Switzerland 

   Director since 
   March 30, 2015 

Board committees 

Chairman of the Board 

Audit Committee 

Compensation Committee 

Corporate Governance 
Committee 

Principal occupation or employment 
for past five years 

Director and Chairman of First Mining since 
March 2015 

November 2001 to present - Founder, 
President and Chief Executive Officer, First 
Majestic Silver Corp. (mining company) 

December 1998 to present - Director, First 
Majestic Silver Corp. (mining company) 

Ownership of Securities: 

10,955,313 shares 

356,129 warrants 

6,190,000 options 

Board committees 

Compensation 
Committee 
(chair) 

Director 

Michel Bouchard 

   Québec, Canada 

   Director since 
   April 8, 2016 

Principal occupation or employment 
for past five years 

Director of First Mining since April 2016 

September 2016 to present - Director, 
SIRIOS Resources Inc. (mining company) 

July 2016 to present - Chairman, Monarques 
Gold Corp. (mining company) 

May 2013 to present - Director, Cartier 
Resources Inc. (mining company) 

November 2011 to April 2016 - President, 
Chief Executive Officer and a Director of 
Clifton Star Resources Inc. (mining company) 

May 2009 to November 2011 - Vice-
President, Exploration and Development at 
North American Palladium Ltd. (mining 
company) 

Ownership of Securities: 

304,000 shares 

15,000 warrants 

1,849,000 options 

Page 140

Director

Board committees

 None 

Chris Osterman, Ph.D.

   Tucson, Arizona 
   USA 

   Director since 
   March 30, 2015 

Principal occupation or employment
for past five years

Director of First Mining since March 2015 

Chief Operating Officer of First Mining since 
January 2018 

March 2015 to January 2018 - Chief 
Executive Officer of First Mining 

September 2011 to March 2015 - Chief 
Executive Officer, Sundance Minerals Ltd. 
(private mining company) 

April 2007 to March 2015 - President, 
Sundance Minerals Ltd. (private mining 
company) 

Ownership of Securities:

1,760,084 shares

8,500 warrants

6,265,000 options

Board committees

Audit Committee 
(chair) 

Compensation 
Committee 

Corporate Governance 
Committee 

Principal occupation or employment
for past five years

Director of First Mining since March 2015 

February 2007 to present - Chief Financial 
Officer of First Majestic Silver Corp. (mining 
company) 

Director

Raymond L. Polman, CPA, CA

   Vancouver, British 
   Columbia, Canada 

   Director since 
   March 30, 2015 

Ownership of Securities:

358,333 shares

NIL warrants

1,625,000 options

Page 141

Board committees

Audit Committee 

Compensation Committee 

Corporate Governance 
Committee 
(chair) 

Director

David Shaw, Ph.D.
 Vancouver, British 
 Columbia, Canada 

 Director since 
 March 30, 2015 
 (Director of the predecessor 
 company, 
 Albion Petroleum Ltd., 
 since April 5, 2005) 

Principal occupation or employment
for past five years

Director of First Mining since March 2015 

June 2014 to present - Director of Medallion 
 Resources Ltd. (mining company) 

 December 2010 to present - Director of Great 
Quest Fertilizer Ltd. (mining company) 

January 2005 to present - Director, First 
Majestic Silver Corp. (mining company) 

June 2000 to present - President of 
Duckmanton Partners Ltd. (consulting 
business) 

November 2013 to July 2014 - Director of 
Global Strategic Metals NL (capital pool 
company) 

September 2010 to March 2013 - Director of 
Talison Lithium Inc. (mining company) 

April 2005 to March 2015 - President and 
Director of Albion Petroleum Ltd. (capital 
pool company) 

Ownership of Securities:

713,250 shares

50,000 warrants

1,525,000 options

Page 142

Director

Board committees

None 

Jeff Swinoga

   Toronto, Ontario, 
   Canada 

   Director since 
   March 22, 2018 

Principal occupation or employment
for past five years

Director of First Mining since March 2018 

President and Chief Executive Officer and a 
Director of First Mining since March 22, 
2018. 

January 2018 to March 2018 - Chief 
Executive Officer of First Mining 

May 2017 to present - Director of First Cobalt 
Corp. (mining company) 

April 2014 to January 2018 - Chief Financial 
Officer, Torex Gold Resources Inc. (mining 
company) 

January 2013 to April 2014 - Executive Vice 
President and Chief Financial Officer, Golden 
Star Resources Ltd. (mining company) 

July 2009 to January 2013 - Vice President, 
Finance and Chief Financial Officer, North 
American Palladium Ltd. (mining company) 

Ownership of Securities:

142,000 shares

NIL warrants

1,000,000 options

Page 143

Officers 

The officers of our Company as of the date of this AIF are as follows: 

Officer

Principal occupation or employment for past five years

President and Chief Executive Officer and a Director of First Mining 
since March 22, 2018. 

January 2018 to March 2018 - Chief Executive Officer of First Mining 

May 2017 to present ? Director of First Cobalt Corp. (mining 
company) 

April 2014 to January 2018 - Chief Financial Officer, Torex Gold 
Resources Inc. (mining company) 

January 2013 to April 2014 - Executive Vice President and Chief 
Financial Officer, Golden Star Resources Ltd. (mining company) 

July 2009 to January 2013 - Vice President, Finance and Chief 
Financial Officer, North American Palladium Ltd. (mining company) 

Jeff Swinoga
President and
Chief Executive Officer

Toronto, Ontario 
Canada 

Ownership of Securities:

142,000 shares

NIL warrants

1,000,000 options

Officer

Principal occupation or employment for past five years

Chief Operating Officer of First Mining since January 2018 

Director of First Mining since March 2015 

March 2015 to January 2018 - Chief Executive Officer of First Mining 

September 2011 to March 2015 - Chief Executive Officer, Sundance 

Minerals Ltd. (private mining company) 

April 2007 to March 2015 - President, Sundance Minerals Ltd. (private 

mining company) 

Chris Osterman, Ph.D.
Chief Operating Officer

Tucson, Arizona 
USA 

Ownership of Securities:

1,760,084 shares

8,500 warrants

6,265,000 options

Page 144

Officer

Principal occupation or employment for past five years

Chief Financial Officer of First Mining since September 2016 

June 2015 to September 2016 - Controller of First Mining 

June 2013 to June 2015 - Director of Finance, Great Panther Silver Ltd. 
(mining company) 

October 2011 to June 2013 - Controller, Alexco Resource Corp. (mining 
company) 

Andrew Marshall
Chief Financial Officer

 Vancouver, British Columbia 
 Canada 

Ownership of Securities:

140,800 shares

18,750 warrants

1,600,000 options

Officer

Principal occupation or employment for past five years

Vice President, Investor Relations of First Mining since July 2015 

February 2010 to July 2015 - Manager, Investor Relations, Uranerz 

Energy Corp. (uranium production company) 

Derek Iwanaka
Vice President,
Investor Relations

Coquitlam, British Columbia, 
Canada 

Ownership of Securities:

125,000 shares

62,500 warrants

1,700,000 options

Page 145

Officer

Principal occupation or employment for past five years

Corporate Counsel and Corporate Secretary of First Mining since June 
2016 

November 2012 to May 2016 - Corporate Counsel and Corporate 
Secretary of Wellgreen Platinum Ltd. (mining company) 

November 2012 to February 2013 - Corporate Counsel and Corporate 
Secretary, Prophecy Coal Corp. (mining company) 

September 2009 to November 2012 - Associate, Securities & Capital 
Markets group, Borden Ladner Gervais LLP (law firm) 

Samir Patel, LL.B. (Hons)
Corporate Counsel and
Corporate Secretary

Vancouver, British Columbia, 
Canada 

Ownership of Securities:

108,000 shares

37,700 warrants

1,200,000 options

To our knowledge, the total number of common shares that the directors and officers as a group either: (i) beneficially owned; or (ii) exercised direction or control over,
directly or indirectly, as at the date of this AIF was 14,606,780 common shares. This represents approximately 2.6% of our outstanding common shares as at the date of
this AIF (on an undiluted basis). 

Interest of management and others in material transactions 

To the best of our knowledge, none of the directors, executive officers or shareholders that either: (i) beneficially own; or (ii) control or direct, directly or indirectly,
over 10% of any class of our outstanding securities, nor their associates or affiliates, have or have had within the three most recently completed financial years, any
material interests, direct or indirect, in transactions which have materially affected, or are reasonably expected to materially affect, our Company. 

Other information about our directors and officers 

None of our directors or officers, or a shareholder holding a sufficient number of securities of First Mining to affect materially the control of our Company, is or was a
director or executive officer of another company (including our Company) in the past 10 years that: 

• 

• 

• 

was subject to a cease trade or similar order, or an order denying that company any exemption under securities legislation that was in effect for more than 30 consecutive days, while
the director or executive officer held that role with the company; 

was involved in an event while the director or executive officer was acting in that capacity that resulted in the company being subject to one of the above orders after the director or
executive officer no longer held that role with the company; or 

while acting in that capacity, or within a year of acting in that capacity, became bankrupt, made a proposal under any legislation relating to bankruptcy or insolvency or was subject
to or instituted any proceedings, arrangement or compromise with creditors or had a receiver, receiver manager or trustee appointed to hold the assets of that company. 

Page 146

None of them in the past 10 years: 

• 

• 

• 

• 

became bankrupt; 

made a proposal under any legislation relating to bankruptcy or insolvency; 

has been subject to or launched any proceedings, arrangement or compromise with any creditors; or 

had a receiver, receiver manager or trustee appointed to hold any of their assets. 

None of them has ever been subject to: 

• 

• 

penalties or sanctions imposed by a court relating to securities legislation or by a securities regulatory authority or has entered into a settlement agreement with a securities regulatory 
authority; or 

any other penalties or sanctions imposed by a court or regulatory body that would likely be considered important to a reasonable investor in making an investment decision. 

Audit Committee information 

National  Instrument  52-110  Audit  Committees  (“NI  52-110”)  requires  us  to  have  an  audit  committee  (the  “Audit  Committee”)  comprised  of  not  less  than  three
directors all of whom are “independent” and “financially literate” (as such terms are defined in NI 52-110). NI 52-110 also requires us to disclose in this AIF certain
information regarding the Audit Committee. That disclosure is set out below. 

Overview 

The Company’s Audit Committee is principally responsible for: 

• 

• 

• 

• 

recommending to our Board the external auditor to be nominated for election by the shareholders at each annual general meeting and negotiating the compensation of such external
auditor; 

overseeing the work of the external auditor; 

reviewing our annual and interim financial statements, MD&A and press releases regarding earnings before they are reviewed and approved by our Board and publicly disseminated;
and 

reviewing our financial reporting procedures and internal controls to ensure adequate procedures are in place for our public disclosure of financial information extracted or derived
from our financial statements. 

Committee charter 

A copy of the Audit Committee’s charter is attached as Appendix “A” to this AIF. 

Page 147

Composition of the Audit Committee 

Our current Audit Committee consists of Raymond Polman (current chairman of the Audit Committee), Keith Neumeyer and David Shaw. 

NI 52-110 provides that a member of an audit committee is “independent” if the member has no direct or indirect material relationship with the Company, which could,
in the view of our Board, reasonably interfere with the exercise of the member’s independent judgment. All of the members of our Audit Committee are “independent”
within the meaning of NI 52-110. 

NI 52-110 provides that an individual is “financially literate” if he or she has the ability to read and understand a set of financial statements that present a breadth and
level of complexity of accounting issues that are generally comparable to the breadth and complexity of the issues that can reasonably be expected to be raised by the
Company’s financial statements. All of the members of our Audit Committee are “financially literate” as that term is defined in NI 52-110. 

Relevant education and experience 

The  following is a description of the  skills  and experience  of  each  member of  the  Audit Committee that is relevant to  the performance of their responsibilities as a
member of the Audit Committee: 

Raymond Polman (Chairman of Audit Committee)

Mr. Polman has over 30 years of public accounting and corporate finance experience in the Canadian and US financial markets and has been Chief Financial Officer of
First Majestic Silver Corp. since February 2007. Prior to First Majestic, Mr. Polman had been a Chief Financial Officer for six years with a number of publicly traded
high technology companies, prior to which he served several years as the Director of Finance for Rescan Environmental, a large privately owned company serving the
global mining community. Mr. Polman has a Bachelor of Science (Economics) Degree from the University of Victoria and he is a member of the Institute of Chartered
Accountants of British Columbia. Mr. Polman also brings eight years of prior public accounting experience with Deloitte LLP. 

Keith Neumeyer

Mr.  Neumeyer  has  worked  in  the  investment  community  for  over  30  years.  He  began  his  career  at  a  number  of  Canadian  national  brokerage  firms.  Mr.  Neumeyer
moved  on  to  work  with  several  publically  traded  companies  in  the  resource  and  high  technology  sectors.  His  roles  have  included  senior  management  positions  and
directorships  responsible  in  areas  of  finance,  business  development,  strategic  planning  and  corporate  restructuring.  Mr.  Neumeyer  was  the  original  and  founding
President of First Quantum Minerals Ltd. He also founded and is currently the Chief Executive Officer of First Majestic Silver Corp. Mr. Neumeyer has also listed a
number of companies on the Toronto Stock Exchange and as such has extensive experience dealing with the financial, regulatory, legal and accounting issues that are
relevant in the investment community. 

David Shaw

Since completing his doctorate over 35 years ago, Dr. Shaw has worked both in the technical and financial communities within the resource industry. Seven years were
spent with Chevron Resources in Calgary and Vancouver, employed initially as an in-house structural consultant on both metal and hydrocarbon exploration programs
and then as a member of a hydrocarbon project financial evaluation team. Upon leaving Chevron, he initiated and developed the Resource Research Group at Charlton
Securities Ltd., Calgary before assuming the position of Senior Mining Analyst, Corporate Finance, at Yorkton Securities Inc. in Vancouver. 

Page 148

Audit committee oversight 

At  no  time  since  the  commencement  of  the  Company’s  most  recently  completed  financial  year  was  a  recommendation  of  the  Audit  Committee  to  nominate  or
compensate an external auditor not adopted by the Board. 

Reliance on certain exemptions 

Since the commencement of the Company’s most recently completed financial year, the Company has not relied on the exemptions in section 2.4 (De Minimis Non-
audit  Services),  section  3.2  (Initial  Public  Offerings),  section  3.4  (Events  Outside  Control  of  Member)  or  section  3.5  (Death,  Disability  or  Resignation  of  Audit
Committee Member) of NI 52-110, or an exemption from NI 52-110, in whole or in part, granted under Part 8 (Exemptions). 

Since  the commencement  of  the Company’s most  recently completed financial year,  the Company  has  not relied  on  the  exemption  in subsection  3.3(2) (Controlled
Companies), section 3.6 (Temporary Exemption for Limited and Exceptional Circumstances) or the exemption in section 3.8 (Acquisition of Financial Literacy) of NI
52-110. 

Pre-approval policies and procedures 

The Audit Committee has not adopted specific policies and procedures for the engagement of non-audit services; however, the Audit Committee approves all non-audit
services in advance. 

External auditor service fees (by category) 

PricewaterhouseCoopers  LLP  served  as  the  Company’s  external  auditor  for  the  year  ended  December  31,  2017,  prior  to  which  BDO  Canada  LLP  served  in  this
capacity. The aggregate fees billed by our external auditor during the years ended December 31, 2017 and December 31, 2016 are set out in the table below. 

Audit fees (1) 

Audit-related fees (2) 

Tax fees (3) 

All other fees (4) 

Total 

Year Ended 
December 31, 2017 

Year Ended 
December 31, 2016 

$195,775 

Nil 

$8,936 

Nil 

$204,711 

$131,750 

Nil 

$34,714 

Nil 

$166,464 

(1) 

(2) 

(3) 

(4) 

Represents the aggregate fees billed and expected to be billed by our external auditor for audit services. In addition to the amounts billed during the calendar years 2017 and 2016, for the audit
year ended December 31, 2017, an amount of $47,250 relating to audit fees expected to be billed in calendar year 2018 has been included above.

Represents the aggregate fees billed for assurance and related services by our external auditor that are reasonably related to the performance of the audit or review of our financial statements
and are not included under “Audit Fees”.

Represents the aggregate fees billed for professional services rendered by our external auditor for tax compliance, tax advice and tax planning.

Represents the aggregate fees billed for products and services provided by our external auditor other than those services reported under “Audit Fees”, “Audit-Related Fees” and “Tax Fees”.

Page 149

Interests of experts 

Auditor 

Our auditor is PricewaterhouseCoopers LLP, Chartered Professional Accountants, who have prepared an independent auditor’s report dated March 21, 2018 in respect
of  the  Company’s  consolidated  financial  statements  as  at  December  31,  2017  and  for  the  year  then  ended.  PricewaterhouseCoopers  LLP  has  advised  that  they  are
independent within the meaning of the Chartered Professional Accountants of British Columbia Code of Professional Conduct. They are located at Suite 1400 – 250
Howe Street, Vancouver, British Columbia V6C 3S7. 

Qualified persons 

All  technical  and  scientific  information  discussed  in  this  AIF,  including  mineral  resource  estimates  for  our  material  properties,  and  all  technical  and  scientific
information for our other non-material projects, has been reviewed and approved by our Chief Operating Officer and Director, Dr. Chris Osterman, Ph.D., P.Geo., who
is a qualified person for the purposes of NI 43-101. 

The following individuals prepared the Springpole Technical Report with reference to the requirements of NI 43-101: 

• 

• 

• 

• 

• 

• 

• 

• 

• 

Dr. Gilles Arseneau, Ph.D., P.Geo., Associate Consultant (Geology), of SRK Consulting (Canada) Inc.; 

Dr. Adrian Dance, Ph.D., P.Eng., Principal Consultant (Metallurgy), of SRK Consulting (Canada) Inc.; 

Victor Munoz, P.Eng., M.Eng., Senior Consultant (Water Resources Engineering), of SRK Consulting (Canada) Inc.; 

Grant Carlson, P.Eng, Senior Consultant (Mining), of SRK Consulting (Canada) Inc.; 

Neil Winkelmann, FAusIMM, Principal Consultant (Mining), of SRK Consulting (Canada) Inc.; 

Bruce Andrew Murphy, P.Eng, Principal Consultant (Geotechnical), of SRK Consulting (Canada) Inc.; 

Michael Royle, M.App.Sci., P.Geo., Principal Consultant (Hydrogeology), of SRK Consulting (Canada) Inc.; 

Dr. Ewoud Maritz Rykaart, Ph.D., P.Eng., Principal Consultant (Geotechnical Engineering), of SRK Consulting (Canada) Inc.; and 

Mark Liskowich, P.Geo., Principal Consultant (Environmental), of SRK Consulting (Canada), Inc. 

Page 150

Todd McCracken, P.Geo., Manger – Mining of WSP Canada Inc., prepared the Goldlund Technical Report with reference to the requirements of NI 43-101. 

Mark Drabble, B.App.Sci (Geology), MAIG, MAusIMM, and Kahan Cervoj, B.App.Sci (Geology), MAIG, MAusIMM, Principal Consultants of Optiro Pty Limited,
prepared the Cameron Gold Technical Report with reference to the requirements of NI 43-101. 

B. Terrence Hennessey, P.Geo., Alan J. San Martin, MAusIMM(CP), and Sam J. Shoemaker, Jr., B.Sc., Reg’d Mem SME, of Micon International Limited, prepared the
Pickle Crow Technical Report with reference to the requirements of NI 43-101. 

Michael P. Cullen, M.Sc., P.Geo., of Mercator Geological Services Limited, prepared the Hope Brook Technical Report with reference to the requirements of NI 43-
101. 

Each of the abovementioned firms or persons hold, as either a registered or beneficial holder, less than one percent of the outstanding securities of First Mining or of
any associate or affiliate of First Mining. None of the aforementioned firms or persons received any direct or indirect interest in any securities of First Mining or of any
associate or affiliate of First Mining in connection with the preparation and review of any technical report or this AIF. None of the aforementioned firms or persons, nor
any  directors,  officers  or  employees  of  such  firms  or  persons,  are  currently  expected  to  be  elected,  appointed  or  employed  as  a  director,  officer  or  employee  of  the
Company or of any associate or affiliate of the Company, other than Dr. Chris Osterman, our Chief Operating Officer and a Director of First Mining. 

Legal counsel 

Our  external  legal  counsel  is  McCullough  O’Connor  Irwin  LLP,  and  they  are  located  at  Suite  2600,  Oceanic  Plaza,  1066  West  Hastings  Street,  Vancouver,  British
Columbia V6E 3X1. 

Additional information 

You can find more information about First Mining under our SEDAR profile at www.sedar.com and on our website at www.firstmininggold.com. 

Our most recent management information circular dated May 10, 2017 contains additional information on how our directors and officers are compensated, the principal
holders  of  our  securities,  and  the  securities  that  are  authorized  for  issuance  under  our  equity  compensation  plans,  and  is  available  under  our  SEDAR  profile  at
www.sedar.com. 

For  additional  financial  information  about  First  Mining,  see  our  audited  consolidated  annual  financial  statements  and  management’s  discussion  and  analysis  for  the
financial year ended December 31, 2017, which are also available under our SEDAR profile at www.sedar.com. and on our website at www.firstmininggold.com. 

Copies of the above documents may be obtained from First Mining by contacting us at Suite 1800 – 925 West Georgia Street, Vancouver, British Columbia V6C 3L2,
telephone: 1.844.306.8827. 

Page 151

Appendix A 

FIRST MINING GOLD CORP. 

AUDIT COMMITTEE CHARTER

1.

(a) 

(b) 

2.

(a) 

(b) 

INTRODUCTION

The  audit  committee  (the  “Committee”)  is  appointed  by  the  board  of  directors  (the  “Board”)  of  First  Mining  Gold  Corp.  (the  “Company”)  to  be  responsible  for  the  oversight  of  the
accounting and financial reporting process and financial statement audits of the Company.

This  charter  is  prepared  to  assist  the  Committee,  the  Board  and  management  in  clarifying  responsibilities  and  ensuring  effective  communication  between  the  Committee,  the  Board  and
management.

COMPOSITION

The Committee will be composed of three directors from the Board, a majority of whom will be independent (as defined in National Instrument 58-101 – Disclosure of Corporate Governance
Practices).

All members of the Committee will be financially literate as defined by applicable legislation. If, upon appointment, a member of the Committee is not financially literate as required, the
person will be provided a three month period in which to achieve the required level of literacy.

3.

RESPONSIBILITIES

The Committee has the responsibility to: 

(i) 

review and report to the board of directors of the Company on the following before they are publicly disclosed:

(A) 

the  financial  statements  and  MD&A  (management  discussion  and  analysis)  (as  defined  in  National  Instrument  51-102  – Continuous  Disclosure  Obligations)  of  the
Company;

(B) 

the auditor’s report, if any, prepared in relation to those financial statements,

Page 152

(ii) 

(iii) 

review the Company’s annual and interim earnings press releases before the Company publicly discloses this information;

satisfy itself that adequate procedures are in place  for the review of the Company’s public disclosure of financial  information  extracted or  derived  from  the Company’s financial
statements and periodically assess the adequacy of those procedures;

(iv) 

recommend to the Board:

(A) 

(B) 

the external auditor to be nominated for the purpose of preparing or issuing an auditor’s report or performing other audit, review or attest services for the Company; and

the compensation of the external auditor,

(v) 

(vi) 

oversee the work of the external auditor engaged for the purpose of preparing or issuing an auditor’s report or performing other audit, review or attest services for the Company,
including the resolution of disagreements between management and the external auditor regarding financial reporting;

monitor, evaluate and report to the board of directors on the integrity of the financial reporting process and the system of internal controls that management and the board of directors
have established;

(vii) 

monitor the management of the principal risks that could impact the financial reporting of the Company;

(viii) 

establish procedures for the receipt, retention and treatment of complaints received by the Company regarding accounting, internal accounting controls, or auditing matters;

(ix) 

(x) 

(xi) 

(xii) 

pre-approve all non-audit services to be provided to the Company or its subsidiary entities by the Company’s external auditor;

review and approve the Company’s hiring policies regarding partners, employees and former partners and employees of the present and former external auditor of the Company;

with respect to ensuring the integrity of disclosure controls and internal controls over financial reporting, understand the process utilized by the Chief Executive Officer and the Chief
Financial Officer to comply with National Instrument 52-109 - Certification of Disclosure in Issuers’ Annual and Interim Filings; and

review, and report to the Board on its concurrence with the disclosure required by Form 52-110F2 – Disclosure by Venture Issuers in any management information circular prepared
by the Company.

Page 153

4.

(a) 

(b) 

5.

(a) 

6.

(a) 

AUTHORITY

The Committee has the authority to engage independent counsel and other advisors as it deems necessary to carry out its duties and the Committee will set the compensation for such advisors.

The Committee has the authority to communicate directly with and to meet with the external auditor, without management involvement. This extends to requiring the external auditor to report
directly to the Committee.

REPORTING

The Committee will report to the Board on the proceedings of each Committee meeting and on the Committee’s recommendations at the next regularly scheduled Board meeting.

EFFECTIVE DATE

This Charter was implemented by the Board on May 19, 2015.

Page 154

First Mining Gold Corp. 
(formerly known as First Mining Finance Corp.) 

Consolidated Annual Financial Statements 
For the years ended December 31, 2017 and 2016 
(Expressed in Canadian dollars) 

March 21, 2018 

Independent Auditor’s Report 

To the Shareholders of First Mining Gold Corp.

We have audited the accompanying consolidated financial statements of First Mining Gold Corp. and its subsidiaries (the Company), which comprise the consolidated statement of financial
position as at December 31, 2017 and the consolidated statement of net loss and comprehensive loss, consolidated statement of cash flows, and consolidated statement of changes in equity for
the year then ended, and the related notes, which comprise a summary of significant accounting policies and other explanatory information. 

Management’s responsibility for the consolidated financial statements 
Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with International Financial Reporting Standards as issued by the
International Accounting Standard Board, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from
material misstatement, whether due to fraud or error. 

Auditor’s responsibility 
Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing
standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements
are free from material misstatement. 

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditor’s
judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor
considers  internal  control  relevant  to  the  entity’s  preparation  and  fair  presentation  of  the  consolidated  financial  statements  in  order  to  design  audit  procedures  that  are  appropriate  in  the
circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies
used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. 

PricewaterhouseCoopers LLP 
PricewaterhouseCoopers Place, 250 Howe Street, Suite 1400, Vancouver, British Columbia, Canada V6C 3S7 
T: +1 604 806 7000, F: +1 604 806 7806 

“PwC” refers to PricewaterhouseCoopers LLP, an Ontario limited liability partnership. 

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 

Opinion 
In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of First Mining Gold Corp. and its subsidiaries as at December 31, 2017 and
their financial performance and their cash flows for the year then ended in accordance with International Financial Reporting Standards. 

Emphasis of matter
As discussed in Note 3 (a) to the consolidated financial statements, the Company has changed its method of accounting for financial instruments in 2017 due to the early adoption of IFRS 9,
Financial instruments. 

Other matter 
The financial statements as at December 31, 2016 and for the year then ended, were audited by other auditors who expressed an opinion without reservation in their report dated March 27,
2017.

(Signed) “PricewaterhouseCoopers LLP”

Chartered Professional Accountants

Tel: 604 688 
5421 
Fax: 604 688 
5132 
www.bdo.ca

BDO Canada LLP 
600 Cathedral Place
925 West Georgia Street 
Vancouver BC V6C 3L2 Canada

Independent Auditor’s Report

To the Shareholders of 
First Mining Finance Corp 

We  have  audited  the  accompanying  consolidated  financial  statements  of  First  Mining  Finance  Corp.,  which  comprise  the  consolidated  balance  sheet  as  at  December  31,  2016  and  the  consolidated
statements  of  net  loss  and  comprehensive  loss,  cash  flows  and  changes  in  equity  for  the  year  ended  December  31,  2016  and  a  summary  of  significant  accounting  policies  and  other  explanatory
information. 

Management's Responsibility for the consolidated Financial Statements 

Management  is  responsible  for  the  preparation  and  fair  presentation  of  these  consolidated  financial  statements  in  accordance  with  International  Financial  Reporting  Standards  and  for  such  internal
control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. 

Auditor’s Responsibility

Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards and
the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable
assurance about whether the consolidated financial statements are free from material misstatement. 

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditor's judgment,
including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal
control  relevant  to  the  entity's  preparation  and  fair  presentation  of  the  consolidated  financial  statements  in  order  to  design audit  procedures  that  are  appropriate  in  the  circumstances,  but  not  for  the
purpose  of  expressing  an  opinion  on  the  effectiveness  of  the  entity's  internal  control.  An  audit  also  includes  evaluating  the  appropriateness  of  accounting  policies  used  and  the  reasonableness  of
accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. 

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of First Mining Finance Corp. as at December 31, 2016 and its financial performance
and its cash flows for the year ended December 31, 2016 in accordance with International Financial Reporting Standards. 

(signed) “BDO CANADA LLP”

Chartered Professional Accountants 

Vancouver, B.C. 
March 27, 2017

BDO Canada LLP, a Canadian limited liability partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
AS AT DECEMBER 31, 2017 AND DECEMBER 31, 2016 
(Expressed in Canadian dollars unless otherwise noted) 

ASSETS

Current

           Cash and cash equivalents 
           Accounts and other receivables (Note 10) 
           Prepaid expenditures 
           Marketable securities (Note 11) 

Total current assets

Non-current

           Mineral properties (Note 12) 
           Mineral property investments (Note 13) 
           Property and equipment 
           Reclamation deposit 
           Accounts and other receivables (Note 10) 

Total non-current assets

TOTAL ASSETS

LIABILITIES

Current

           Accounts payable and accrued liabilities (Note 14) 
           Loans payable (Note 15) 

Total current liabilities

Non-current

           Debenture liability (Note 16) 

Total liabilities

SHAREHOLDERS’ EQUITY
           Share capital (Note 17) 
           Warrant and share-based payment reserve (Note 17) 
           Accumulated other comprehensive (loss) income 
           Accumulated deficit 

Total shareholders’ equity

December 31,
2017

December 31,
2016

$

$

$

$

15,399,727 
434,552 
371,549 
4,276,596 
20,482,424

239,871,255 
4,416,780 
772,326 
116,131 
77,104 
245,253,596

33,157,447 
1,372,596 
449,194 
5,846,627 
40,825,864

223,462,223 
4,416,780 
670,140 
115,474 
67,976 
228,732,593

265,736,020

$

269,558,457

$

1,082,840 
-
1,082,840

-
1,082,840

272,500,810 
27,606,271 
(4,042,413 )
(31,411,488) 
264,653,180

769,675 
454,819 
1,224,494

2,106,371 
3,330,865

262,876,204 
23,941,880 
708,672 
(21,299,164 )
266,227,592

TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY

$

265,736,020

$

269,558,457

   Commitments (Note 25) 
   Subsequent events (Note 26) 

The consolidated financial statements were approved by the Board of Directors:

Signed: “Keith Neumeyer”, Director

Signed: “Raymond Polman”, Director

The accompanying notes are an integral part of these consolidated annual financial statements. 

1 

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
CONSOLIDATED STATEMENTS OF NET LOSS AND COMPREHENSIVE LOSS 
FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016 
(Expressed in Canadian dollars unless otherwise noted) 

EXPENDITURES
   General and administration (Note 18) 
   Exploration and evaluation (Note 18) 
   Investor relations and marketing communications (Note 18) 
   Corporate development and due diligence (Note 18) 
Loss from operational activities 

OTHER ITEMS
   Foreign exchange (loss) gain 
   Gain on divestiture of subsidiaries (Note 9) 
   Marketable securities fair value loss (Note 11) 
   Interest and other expenses
   Interest and other income 
   Write-down of mineral properties (Note 12)

Net loss for the year

OTHER COMPREHENSIVE LOSS
Items that will not be reclassified to net (loss) or income:
   Marketable securities fair value loss (Note 11) 
Items that may be reclassified to net (loss) or income:
   Reclassification of currency translation adjustment on divestiture of subsidiaries (Note 9) 
Currency translation adjustment 

Other comprehensive loss 

Total comprehensive loss for the year

Basic and diluted loss per share 
Weighted average number of shares outstanding – Basic and Diluted

Year ended December 31,

2017

2016

$

$

 5,910,045 
1,757,684 
3,283,787 
340,071 
(11,291,587) 

(147,622) 

-
-

(89,496) 
344,437 
-

5,348,096 
1,593,612 
4,164,090 
327,508 
(11,433,306) 

980,590 
806,714 
(1,071,944) 
(219,183) 
267,320 
(485,114) 

$

(11,184,268)

$

(11,154,923)

(3,398,726 ) 

-

(280,415) 

(3,679,141) 

(14,863,409)

 (0.02) 

547,635,558

$

$

-

(1,021,847) 
(361,723) 

(1,383,570) 

(12,538,493)

(0.03) 

438,644,487

$

$

The accompanying notes are an integral part of these consolidated annual financial statements. 

2 

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
CONSOLIDATED STATEMENTS OF CASH FLOWS 
FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016 
(Expressed in Canadian dollars unless otherwise noted) 

Cash flows from operating activities
     Net loss for the year 
     Adjustments for: 
         Depreciation 
         Unrealized foreign exchange loss (gain) 
         Gain on divestiture of subsidiaries 
         Marketable securities fair value loss (Note 11) 
         Share-based payments (Note 17(d)) 
         Accrued interest receivable and other income 
         Accrued interest payable and other expenses 
         Write-down of mineral properties 

Operating cash flows before movements in working capital

     Changes in non-cash working capital items: 
         (Increase) decrease in accounts and other receivables 
         Decrease (increase) in prepaid expenditures 
         (Decrease) in accounts payables and accrued liabilities 
Total cash used in operating activities
Cash flows from investing activities
     Property and equipment purchases 
     Mineral property expenditures 
     Other receivables or payments recovered 
     Increase in deferred acquisition costs 
     Purchase of marketable securities 
     Cash expended in acquisitions 
     Cash acquired in acquisitions 
Total cash (used in) provided by investing activities
Cash flows from financing activities
     Issuance of shares for cash in private placement (Note 17) 
     Cash share issuance costs (Note 17) 
     Proceeds from exercise of warrants and stock options 
     Repayment of debenture liability (Note 16) 
     Repayments of loans payable (Note 15) 
Total cash provided by financing activities
Foreign exchange effect on cash 
Change in cash and cash equivalents
Cash and cash equivalents, beginning
Cash and cash equivalents, ending
Supplemental cash flow information (Note 22) 

Year ended December 31,

2017

2016

$

 (11,184,268) 

$

(11,154,923) 

295,320 
102,998 
-
-
5,497,111 
98,504 
87,861 
-
(5,102,474)

(168,142) 
57,783 
(100,752) 
(5,313,585)

(468,509) 
(11,995,827) 
877,339 
-

(1,828,695) 
(310,000) 

-
(13,725,692)

-
-
2,022,048 
(200,000) 
(461,113) 
1,360,935

(79,378) 
(17,757,720)
33,157,447
 15,399,727

$

$

150,144 
(1,023,426) 
(806,714) 
1,071,944 
5,154,642 
(122,603) 
234,607 
485,114 
(6,011,215)

1,397,223 
(195,678) 
(2,269,876) 
(7,079,546)

(456,895) 
(4,052,848) 
8,886 
122,913 
(549,740) 
(2,277,652) 
14,243,523 
7,038,187

27,000,000 
(157,193) 
6,581,962 
(414,552) 
(467,623) 

32,542,594

(27,396) 

32,473,839
683,608
33,157,447

The accompanying notes are an integral part of these consolidated annual financial statements. 

3 

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY 
FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016 
(Expressed in Canadian dollars unless otherwise noted) 

Balance as at December 31, 2015
Shares issued from private placement (Note 17) 
 Shares issued on settlement of debt 
 Shares issued on acquisitions 
 Options issued on acquisitions 
 Warrants issued on acquisitions 
 Exercise of options (Note 17(d)) 
 Exercise of warrants (Note 17(c)) 
 Share-based payments 
 Loss for the year 
 Other comprehensive loss 
Balance as at December 31, 2016

Balance as at December 31, 2016
 Impact of adopting IFRS 9 (Note 3) 
Balance as at January 1, 2017 (restated)
Shares issued on acquisition of mineral properties 
Shares issued on settlement of debenture iability 
(Note 16) 
 Exercise of options (Note 17(d)) 
 Exercise of warrants (Note 17(c)) 
 Share-based payments 
 Loss for the year 
 Other comprehensive loss 
Balance as at December 31, 2017

Number of
common
shares

293,289,909
33,750,000 
2,117,509 
187,432,003 
-
-
10,923,681 
11,926,634 
-
-
-
539,439,736

539,439,736
-
539,439,736
3,000,000 

4,700,000 
4,162,617 
1,245,263 
-
-
-
552,547,616

$

$

$

$

$

Capital
stock

 104,895,131
21,667,853
1,921,927
121,460,961
-
-
6,609,428
6,320,904
-
-
-
 262,876,204

 262,876,204
-
 262,876,204
2,613,000

3,102,000
3,314,898
594,708
-
-
-
 272,500,810

$

$

$

$

Warrant
reserve

Share-
based
payment
reserve

Accumulated
other
comprehensive
income (loss)

4,685,609
5,174,954
-
-
-
8,786,950
-

(3,287,249) 

-
-
-
15,360,264

15,360,264
-
15,360,264
-

-
-

(353,589) 

-
-
-
15,006,675

$

$

$

$

$

3,031,646
-
-
-
3,456,449
-

(3,061,121) 

-
5,154,642
-
-
8,581,616

8,581,616
-
 8,581,616
-

-

(1,533,969) 

-
5,551,949
-
-
12,599,596

$

$

$

$

$

 2,092,242
-
-
-
-
-
-
-
-
-

(1,383,570) 
 708,672

 708,672
(1,071,944) 
 (363,272)
-

-
-
-
-
-

(3,679,141) 
(4,042,413)

Accumulated
deficit

$

 (10,144,241) 

$

-
-
-
-
-
-
-
-

$

$

$

(11,154,923) 

-

 (21,299,164) 

 (21,299,164)
1,071,944 
 (20,227,220)
-

$

$

$

-
-
-
-

(11,184,268) 

-

Total

104,560,387
26,842,807 
1,921,927 
121,460,961 
3,456,449 
8,786,950 
3,548,307 
3,033,655 
5,154,642 
(11,154,923) 
(1,383,570) 

266,227,592

266,227,592
-
 266,227,592
2,613,000 

3,102,000 
1,780,929 
241,119 
5,551,949 
(11,184,268) 
(3,679,141) 

$

 (31,411,488) 

$

264,653,180

The accompanying notes are an integral part of these consolidated annual financial statements. 

4 

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

1. NATURE OF OPERATIONS

First Mining Gold Corp. (formerly First Mining Finance Corp.) (the “Company” or “First Mining”) was incorporated on April 4, 2005. The Company changed its name to First Mining Gold Corp in
January 2018. 

The Company focuses on the exploration and development of its North American mineral property portfolio and in particular, Canadian gold projects. During the year ended December 31, 2016, the
Company  completed  acquisitions  of  Goldrush  Resources  Ltd.  (“Goldrush”),  Clifton  Star  Resources  Inc.  (“Clifton”),  the  Pitt  Gold  exploration  property,  Cameron  Gold  Operations  Ltd.  (”Cameron
Gold’’), and Tamaka Gold Corporation (“Tamaka”). On September 26, 2016, the Company completed the divestiture of three Mexican silver exploration properties to Silver One Resources Inc. (“Silver
One”).

First Mining is a public company which is listed on the Toronto Stock Exchange (the “TSX”) under the symbol “FF”, on the OTCQX under the symbol “FFMGF”, and on the Frankfurt Stock Exchange
under the symbol “FMG”. 

The Company’s head office and principal address is located at Suite 1800 – 925 West Georgia Street, Vancouver, British Columbia, Canada, V6C 3L2. 

2. BASIS OF PRESENTATION

These consolidated annual financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board
(“IASB”), effective for the Company’s reporting for the year ended December 31, 2017. 

These consolidated annual financial statements have been prepared on a historical cost basis, except for financial instruments classified as fair value through other comprehensive income (loss), which
are  stated  at  their  fair  value.  The  consolidated  annual  financial  statements  are  presented  in  Canadian  dollars,  which  are  the  functional  currency  of  the  Company’s  Canadian  entities.  The  functional
currency of the Company’s non-Canadian subsidiaries is the US dollar. 

The accounts of subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies. Inter-company transactions, balances and unrealized gains or losses
on transactions are eliminated. The Company’s material subsidiaries are as follows: 

Name
First Mining Gold Corp. 
Gold Canyon Resources Inc. 
Goldlund Resources Inc. 
Coastal Gold Corp. 
Cameron Gold Operations Ltd. 
PC Gold Inc. 
Clifton Star Resources Inc. 
Minera Teocuitla, S.A. de C.V. 

Place of Incorporation
Canada 
Canada 
Canada 
Canada 
Canada 
Canada 
Canada 
Mexico 

Ownership Percentage
Parent 
100% 
100% 
100% 
100% 
100% 
100% 
100% 

These consolidated annual financial statements were approved by the Board of Directors on March 21, 2018. 

5 

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

3. ACCOUNTING POLICIES

These consolidated annual financial statements have been prepared using the following accounting policies: 

a)    Change in accounting policies – Financial Instruments 

The Company early adopted all of the requirements of IFRS 9 Financial Instruments (“IFRS 9”) as of January 1, 2017. IFRS 9 replaces IAS 39 Financial Instruments: Recognition and Measurement
(“IAS 39”). IFRS 9 utilizes a revised model for recognition and measurement of financial instruments and a single, forward-looking “expected loss” impairment model. Most of the requirements in IAS
39 for classification and measurement of financial liabilities were carried forward in IFRS 9, so the Company’s accounting policy with respect to financial liabilities is unchanged.

As a result of the early adoption of IFRS 9, management has changed its accounting policy for financial assets retrospectively, for assets that continued to be recognized at the date of initial application.
The change did not impact the carrying value of any financial assets or financial liabilities on the transition date. The main area of change is the accounting for equity securities previously classified as
fair value through profit and loss. 

The following is the Company’s new accounting policy for financial instruments under IFRS 9. 

(i)    Classification 

The Company classifies its financial instruments in the following categories: at fair value through profit and loss (“FVTPL”), at fair value through other comprehensive income (loss) (“FVTOCI”) or at
amortized cost. The Company determines the classification of financial assets at initial recognition. The classification of debt instruments is driven by the Company’s business model for managing the
financial assets and their contractual cash flow characteristics. Equity instruments that are held for trading are classified as FVTPL. For other equity instruments, on the day of acquisition the Company
can make an irrevocable election (on an instrument-by-instrument basis) to designate them as at FVTOCI. Financial liabilities are measured at amortized cost, unless they are required to be measured at
FVTPL (such as instruments held for trading or derivatives) or the Company has opted to measure them at FVTPL. 

The Company completed a detailed assessment of its financial assets and liabilities as at January 1, 2017. The following table shows the original classification under IAS 39 and the new classification
under IFRS 9: 

Financial assets/liabilities
Cash and cash equivalents 
Accounts and other receivables 
Marketable securities 
Mineral property investments 
Reclamation deposit 
Accounts payable and accrued liabilities 
Loans payable 
Debenture liability 

Original classification IAS 39
Amortized cost 
Amortized cost 
FVTPL 
FVTPL 
Amortized cost 
Amortized cost 
Amortized cost 
Amortized cost 

New classification IFRS 9
Amortized cost 
Amortized cost 
FVTOCI 
FVTOCI 
Amortized cost 
Amortized cost 
Amortized cost 
Amortized cost 

Upon the adoption of IFRS 9, the Company made an irrevocable election to classify marketable securities and mineral property investments (First Mining’s 10% equity interest in a group of privately
held companies that own the Duparquet Gold Project) as FVTOCI given they are not held for trading and are instead held as strategic investments that align with the Company’s corporate objectives.

6 

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

3. ACCOUNTING POLICIES (continued)

As the Company did not restate prior periods, it recognized the effects of retrospective application to shareholders’ equity at the beginning of the 2017 annual reporting period that includes the date of
initial application. Therefore, the adoption of IFRS 9 resulted in a decrease to the opening accumulated deficit on January 1, 2017 of $1,071,944 with a corresponding adjustment to accumulated other
comprehensive income (loss). 

(ii) Measurement 

Financial assets at FVTOCI
Elected investments in equity instruments at FVTOCI are initially recognized at fair value plus transaction costs. Subsequently they are measured at fair value, with gains and losses recognized in other
comprehensive income (loss). 

Financial assets and liabilities at amortized cost
Financial assets and liabilities at amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized cost less any impairment. 

Financial assets and liabilities at FVTPL
Financial assets and liabilities carried at FVTPL are initially recorded at fair value and transaction costs are expensed in the consolidated statements of net (loss) income. Realized and unrealized gains
and losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in the consolidated statements of net (loss) income in the period in which they arise.
Where management has opted to recognize a financial liability at FVTPL, any changes associated with the Company’s own credit risk will be recognized in other comprehensive income (loss). 

(iii) Impairment of financial assets at amortized cost 

The Company recognizes a loss allowance for expected credit losses on financial assets that are measured at amortized cost. 

At each reporting date, the Company measures the loss allowance for the financial asset at an amount equal to the lifetime expected credit losses if the credit risk on the financial asset has increased
significantly since initial recognition. If at the reporting date, the financial asset has not increased significantly since initial recognition, the Company measures the loss allowance for the financial asset
at an amount equal to the twelve month expected credit losses. The Company shall recognize in the consolidated statements of net (loss) income, as an impairment gain or loss, the amount of expected
credit losses (or reversal) that is required to adjust the loss allowance at the reporting date to the amount that is required to be recognized. 

(iv) Derecognition 

Financial assets
The Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and substantially all of the associated
risks  and  rewards  of  ownership  to  another  entity.  Gains  and  losses  on  derecognition  are  generally  recognized  in  the  consolidated  statements  of  net  (loss)  income.  However,  gains  and  losses  on
derecognition of financial assets classified as FVTOCI remain within accumulated other comprehensive income (loss). 

7 

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

3. ACCOUNTING POLICIES (continued)

Financial liabilities
The Company derecognizes financial liabilities only when its obligations under the financial liabilities are discharged, cancelled or expired. Generally, the difference between the carrying amount of the
financial liability derecognized and the consideration paid and payable, including any non-cash assets transferred or liabilities assumed, is recognized in the consolidated statements of net (loss) income.

b)    Cash and Cash Equivalents 

Cash and cash equivalents include cash and short-term deposits that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. The carrying
amounts approximate fair value due to the short-term maturities of these instruments. 

c)    Mineral Properties 

Once the legal right to explore a property has been acquired, costs directly related to exploration and evaluation expenditures (“E&E”) are recognized and capitalized, in addition to the acquisition costs.
These direct expenditures include such costs as mineral concession taxes, option payments, wages and salaries, surveying, geological consulting and laboratory, field supplies, travel and administration.
Costs not directly attributable to exploration and evaluation activities, including general administrative overhead costs, are expensed in the period in which they are incurred. 

Interests in mineral properties, held through minority interest in equity investment, are classified as “mineral property investments” and recorded at fair value, with changes in fair value recorded through
other comprehensive income (loss). 

The Company may occasionally enter into option or royalty arrangements, whereby the Company will transfer part of its mineral properties, as consideration, for an agreement by the transferee to meet
certain exploration and evaluation expenditures which would have otherwise been undertaken by the Company. The Company does not record any expenditures made by the optionee on its behalf. Any
cash consideration received from the agreement is credited against the costs previously capitalized to the mineral interest given up by the Company, with any excess cash accounted for as a gain on
disposal.

The Company assesses exploration and evaluation assets for impairment when facts and circumstances suggest that the carrying amount of an asset may exceed its recoverable amount. The recoverable
amount is the higher of the asset’s fair value less costs to sell and value in use.

Once the technical feasibility and commercial viability of extracting the mineral resource has been determined, the property is considered to be a mine under development and is classified as ‘mines
under construction’. Exploration and evaluation assets are also tested for impairment before the assets are transferred to development properties.

8 

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

3. ACCOUNTING POLICIES (continued)

d)   Impairment of Non-Financial Assets 

Mineral properties are subject to impairment tests whenever events or changes in circumstances indicate that their carrying amount may not be recoverable. Where the carrying value of an asset exceeds
its recoverable amount, which is the higher of value in use and fair value less costs to sell, the asset is written down accordingly. An impairment loss is charged to profit or loss. 

For  the  purposes  of  assessing  impairment,  assets  are  grouped  at  the  lowest  levels  for  which  there  are  largely  independent  cash flows  (cash-generating  units).  As  a  result,  some  assets  may  be  tested
individually for impairment and some are tested at a cash-generating unit level. 

Impairment  reviews  for  exploration  and  evaluation  assets  are  carried  out  on  a  property  by  property  basis,  with  each  property  representing  a  single  cash  generating  unit.  An  impairment  review  is
undertaken when indicators of impairment arise, but typically when one of the following circumstances apply: 

(cid:1) The right to explore the area has expired or will expire in the near future with no expectation of renewal; 
(cid:1) Substantive expenditure on further exploration for and evaluation of mineral resources in the area is neither planned nor budgeted; 
(cid:1) No commercially viable deposits have been discovered, and the decision had been made to discontinue exploration in the area; and 
(cid:1) Sufficient work has been performed to indicate that the carrying amount of the expenditure carried as an asset will not be fully recovered. 

e)    Property and equipment 

Property and equipment are recorded at cost less accumulated depreciation and accumulated impairment losses. The initial cost of an asset comprises its purchase price or construction cost, any costs
directly attributable to bringing the asset into operation and, where applicable, the initial estimation of any asset retirement obligation. The purchase price or construction cost is the aggregate amount
paid and the fair value of any other consideration given to acquire the asset.

Depreciation is recognized in profit or loss on a straight-line basis over the following estimated useful lives: 

Buildings 
Machinery and equipment 
Furniture and fixtures 
Vehicles 
Computer equipment 
Computer software 

10 years 
5 years 
5 years 
5 years 
3 years 
1 year 

Depreciation methods, useful lives and residual values are reviewed at each financial year-end and adjusted if appropriate. 

9 

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

3. ACCOUNTING POLICIES (continued) 

f)    Environmental Reclamation Provision 

The Company is subject to various government laws and regulations relating to environmental disturbances caused by exploration and evaluation activities. The present value of the estimated costs of
legal and constructive obligations required to restore the exploration sites is recognized in the year in which the obligation is incurred. The nature of the reclamation activities includes restoration and
revegetation of the affected exploration sites. 

A reclamation provision generally arises when the environmental disturbance is subject to government laws and regulations. When a liability is recognized, the present value of the estimated costs is
capitalized by increasing the carrying amount of the related exploration properties. Over time, the discounted liability is increased for the changes in present value based on current market discount rates
and liability specific risks. 

Additional environment disturbances or changes in reclamation costs will be recognized as additions to the corresponding assets and reclamation provision in the year in which they occur.

g)    Income Taxes 

Income  tax  expense  comprises  current  and  deferred  tax.  Current  tax  and  deferred  tax  are  recognized  in  net  income  except  to  the  extent  that  it  relates  to  a  business  combination  or  items  recognized
directly in equity or in other comprehensive loss. 

Current  income  taxes  are  recognized  for  the  estimated  income  taxes  payable  or  receivable  on  taxable  income  or  loss  for  the  current  year  and  any  adjustment  to  income  taxes  payable  in  respect  of
previous years. Current income taxes are determined using tax rates and tax laws that have been enacted or substantively enacted by the year-end date. 

Deferred tax assets and liabilities are recognized where the carrying amount of an asset or liability differs from its tax base, except for taxable temporary differences arising on the initial recognition of
goodwill  and  temporary  differences  arising  on  the  initial  recognition  of  an  asset  or  liability  in  a  transaction  which  is  not  a  business  combination  and  at  the  time  of  the  transaction  affects  neither
accounting nor taxable profit or loss. 

Recognition of deferred tax assets for unused tax losses, tax credits and deductible temporary differences is restricted to those instances where it is probable that future taxable profit will be available
against which the deferred tax asset can be utilized. At the end of each reporting year the Company reassesses unrecognized deferred tax assets. The Company recognizes a previously unrecognized
deferred tax asset to the extent that it has become probable that future taxable profit will allow the deferred tax asset to be recovered. 

h)    Share Capital 

Equity instruments are contracts that give a residual interest in the net assets of the Company. Financial instruments issued by the Company are classified as equity only to the extent that they do not
meet the definition of a financial liability or financial asset. The Company’s common shares are classified as equity instruments. 

Incremental costs directly attributable to the issue of new shares or options are shown in equity as a deduction, net of tax, from the proceeds. 

10 

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

3. ACCOUNTING POLICIES (continued)

i)    Loss per Share 

Basic loss per share is calculated by dividing the net loss for the year by the weighted average number of shares outstanding during the year. Diluted loss per share is calculated using the treasury stock
method. Under the treasury stock method, the weighted average number of shares outstanding used in the calculation of diluted income or loss per share assumes that the deemed proceeds received from
the  exercise  of  stock  options,  share  purchase  warrants  and  their  equivalents  would  be  used  to  repurchase  common  shares  of  the  Company  at  the  average  market  price  during  the  year,  if  they  are
determined  to have a  dilutive  effect. Existing  stock  options  and share purchase  warrants  have  not  been  included  in  the  current  year computation of  diluted  loss  per  share as to  do  so would  be anti-
dilutive. Accordingly, the current year basic and diluted losses per share are the same. 

j)    Share-based Payments 

Where equity-settled share options are granted to employees, the fair value of the options at the date of grant, measured using the Black-Scholes option pricing model, is charged to the statement of
comprehensive loss or capitalized to mineral properties over the vesting period.

Where equity-settled share options are granted to non-employees, they are measured at the fair value of the goods or services received. However, if the value of goods or services received in exchange
for the options cannot be reliably estimated, the options are measured using the Black-Scholes option pricing model. 

All equity-settled share-based payments are reflected in share-based payment reserve, until exercised. Upon exercise, shares are issued from treasury and the amount reflected in share-based payment
reserve is credited to share capital, together with any consideration received. 

k)    Segment Reporting 

Operating  segments  are  reported  in  a  manner  consistent  with  the  internal  reporting  provided  to  the  chief  operating  decision-maker.  The  chief  operating  decision-maker  is  responsible  for  allocating
resources and assessing performance of the operating segment. 

l)    Critical Accounting Judgments and Estimates 

The  preparation  of  financial  statements  requires  the  use  of  accounting  estimates.  It  also  requires  management  to  exercise  judgment  in  the  process  of  applying  its  accounting  policies.  Estimates  and
judgments are regularly evaluated and are based on management’s experience and other factors, including expectations about future events that are believed to be reasonable under the circumstances.
The following discusses the accounting judgments and estimates that the Company has made in the preparation of the audited consolidated financial statements for the year ended December 31, 2017,
which could result in a material adjustment to the carrying amounts of assets and liabilities:

11 

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

3. ACCOUNTING POLICIES (continued)

(i)  Impairment of Mineral Properties 

In accordance with the Company’s accounting policy for its mineral properties, exploration and evaluation expenditures on mineral properties are capitalized. There is no certainty that the expenditures
made  by  the  Company  in  the  exploration  of  its  property  interests  will  result  in  discoveries  of  commercial  quantities  of  minerals.  The  Company  applies  judgment  to  determine  whether  indicators  of
impairment exist for these capitalized costs.

Management  uses  several  criteria  in  making  this  assessment,  including  the  period  for  which  the  Company  has  the  right  to  explore,  expected  renewals  of  exploration  rights,  whether  substantive
expenditures on further exploration and evaluation of mineral properties are budgeted, and evaluation of the results of exploration and evaluation activities up to the reporting date.

(ii) Determining Amount and Timing of Reclamation Provisions 

A reclamation provision represents the present value of estimated future costs for the reclamation of the Company’s mineral properties. These estimates include assumptions as to the future activities,
cost of services, timing of the reclamation work to be performed, inflation rates, exchange rates and interest rates. The actual cost to reclaim a mine may vary from the estimated amounts because there
are uncertainties  in  factors  used to estimate the cost and potential  changes in regulations or  laws  governing the reclamation of  a mineral  property.  Management periodically  reviews  the  reclamation
requirements and adjusts the liability as new information becomes available and will assess the impact of new regulations and laws as they are enacted. 

(iii) Mineral Property Investments 

The Company makes estimates  and assumptions that  affect the carrying value of its  mineral property  investments, which  are comprised of equity  interests  in the shares of private companies. These
financial assets are designated as fair value through other comprehensive income (loss), and management needs to determine the fair value as at each period end. As there is no observable market data
which  can  be  used  to  determine  this  fair  value,  management  applies  judgment  in  determining  whether  a  significant  change  in  the  fair  value  of  this  investment  may  have  occurred.  Factors  that  are
considered include a change in the performance of the investee, a change in the market for the investee’s future products, a change in the performance of comparable entities, a change in the economic
environment, or evidence from external transactions in the investee’s equity. Changes to these variables could result in the fair value being less than or greater than the amount recorded. 

m)    Accounting Standards Issued but Not Yet Applied 

The following are accounting standards anticipated to be effective January 1, 2018 or later: 

(i) IFRS 15 Revenue from Contracts with Customers

IFRS 15 will replace IAS 18 Revenue, IAS 11 Construction Contracts, and related interpretations on revenue. IFRS 15 establishes a single five-step model for determining the nature, amount, timing and
uncertainty of revenue and cash flows arising from a contract with a customer. Application of the standard is mandatory for annual periods beginning on or after January 1, 2018, with early application
permitted. As the Company has no revenue, no impact on the Company’s consolidated financial statements is expected. 

12 

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

3. ACCOUNTING POLICIES (continued)

(ii) IFRS 16 Leases 

IFRS 16 will replace IAS 17 Leases. IFRS 16 specifies how to recognize, measure, present and disclose leases. The standard provides a single lessee accounting model, requiring lessees to recognize
assets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value. Application of the standard is mandatory for annual periods beginning on or after
January 1, 2019, with early application permitted. IFRS 16 will result in an increase in assets and liabilities as fewer lease payments will be expensed. Management expects an increase in depreciation
expenses and also an increase in cash flow from operating activities as these lease payments will be recorded as financing outflows in the consolidated statements of cash flows. Currently, these impacts
are not expected to be material. 

There are no other IFRS or International Financial Reporting Interpretations Committee interpretations that are not yet effective that would be expected to have a material impact on the Company’s
consolidated financial statements. 

4. ACQUISITION OF GOLDRUSH RESOURCES LTD. 

On January 7, 2016, the Company completed the acquisition of all the outstanding common shares of Goldrush Resources Ltd. (“Goldrush”) on the basis of 0.0714 common shares in the capital of First
Mining for each Goldrush share by way of a plan of arrangement under the Business Corporations Act (British Columbia) (the ”Goldrush Transaction”). The Goldrush Transaction was conducted by
way  of  a  court-approved  plan  of  arrangement,  which  resulted  in  Goldrush  becoming  a  wholly-owned  subsidiary  of  First  Mining.  No  replacement  options  or  warrants  were  required  as  part  of  the
Goldrush Transaction.

For  accounting  purposes,  the  acquisition  of  Goldrush  has  been  recorded  as  an  asset  acquisition  as  Goldrush  is  not  considered  to  be  a  business  when  applying  the  guidance  within  IFRS  3  Business
Combinations (“IFRS 3”). 

Consideration paid: 

Fair value of 11,950,223 common shares issued 
Transaction costs incurred by the Company 
Total consideration paid

The fair value of identifiable assets acquired and liabilities assumed from Goldrush were as follows: 

Cash 
Accounts and other receivables 
Prepaid expenditures 
Mineral properties (Note 12) 
Accounts payable and accrued liabilities 
Net identifiable assets acquired

13 

$

$

$

$

4,780,089 
101,515 
4,881,604

3,446,574 
1,077,817 
22,745 
361,894 
(27,426) 

4,881,604

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

5. ACQUISITION OF CLIFTON STAR RESOURCES INC. 

On April 8, 2016, the Company completed the acquisition of all the outstanding common shares of Clifton Star Resources Inc. and its subsidiaries (collectively, “Clifton”) on the basis of 1 common
share in the capital of First Mining for each Clifton share by way of a plan of arrangement under the Business Corporations Act (British Columbia) (the ”Clifton Transaction”). The Clifton Transaction
was conducted by way of a court-approved plan of arrangement, which resulted in Clifton becoming a wholly-owned subsidiary of First Mining.

For accounting purposes, the acquisition of Clifton has been recorded as an asset acquisition as Clifton is not considered to be a business when applying the guidance within IFRS 3. 

Consideration paid: 

Fair value of 48,209,962 common shares issued 
Fair value of options issued by the Company 
Transaction costs incurred by the Company 
Total consideration paid

The fair value of identifiable assets acquired from Clifton were as follows: 

Cash 
Accounts and other receivables 
Prepaid expenditures 
Equipment 
Mineral properties (Note 12) 
Mineral property investments (Note 13) 
Identifiable assets acquired

$

$

$

$

19,766,084 
528,208 
221,975 
20,516,267

10,756,645 
284,806 
17,259 
60,153 
4,980,624 
4,416,780 
20,516,267

Clifton has a 100% interest in three mineral properties, the Duquesne, the Joutel, and the Morris gold projects. In addition, Clifton has a 10% equity interest in the shares of Beattie Gold Mines Ltd.,
2699681 Canada Ltd., and 2588111 Manitoba Ltd. which directly or indirectly own various mining concessions and surface rights, collectively known as the Duparquet gold project. All properties are
located within the Abitibi Greenstone Belt in Quebec. Due to the early stage of the Joutel and Morris properties, no amounts have been capitalized to mineral properties as at December 31, 2017.

14 

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

6. ACQUISITION OF THE PITT GOLD PROPERTY 

On  April  28,  2016,  the  Company  completed  the  acquisition  of  the  Pitt  Gold  Property  from  Brionor  Resources  Inc.  (“Brionor”).  The  aggregate  purchase  price  was  $2,047,786,  satisfied  through  the
issuance of 2,535,293 First Mining common shares to Brionor as well as $250,000 in cash.

For accounting purposes, the acquisition of the Pitt Gold Property has been recorded as an asset acquisition as the Pitt Gold Property is not considered to be a business when applying the guidance within
IFRS 3. 

Consideration paid: 

Fair value of 2,535,293 common shares issued 
Cash paid 
Transaction costs incurred by the Company 
Total consideration paid

The fair value of identifiable assets acquired from Brionor were as follows: 

Mineral properties (Note 12) 
Identifiable assets acquired

7. ACQUISITION OF THE CAMERON GOLD PROJECT

1,749,352 
250,000 
48,434 
2,047,786

$

2,047,786 
2,047,786

On June 9, 2016, the Company completed the acquisition of Cameron Gold Operations Ltd. (”Cameron Gold”), a wholly-owned subsidiary of Chalice Gold Mines Limited (”Chalice”), which owns the
Cameron Gold project located in Ontario, in exchange for 32,260,836 common shares of First Mining (the “Cameron Transaction”). The Cameron Transaction resulted in Cameron Gold Operations Ltd.
becoming a wholly-owned subsidiary of First Mining.

For accounting purposes, the acquisition of Cameron Gold has been recorded as an asset acquisition as Cameron Gold is not considered to be a business when applying the guidance within IFRS 3. 

Consideration paid: 

Fair value of 32,260,836 common shares issued 
Transaction costs incurred by the Company 
Total consideration paid

The fair value of identifiable assets acquired and liabilities assumed from Cameron Gold were as follows: 

Accounts and other receivables 
Equipment 
Mineral properties (Note 12) 
Identifiable assets acquired

15 

$

$

$

$

25,808,669 
151,386 
25,960,055

 2,632 
158,231 
25,799,192 
25,960,055

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

8. AMALGAMATION WITH TAMAKA GOLD CORPORATION 

On June 16, 2016, the Company, through a wholly-owned subsidiary, completed an amalgamation with Tamaka Gold Corp. (“Tamaka”) and received all the outstanding common shares of this privately
held  mineral  exploration  company,  which  owns  the  Goldlund  project  located  in  northwestern  Ontario,  in  exchange  for  92,475,689  common  shares  of  First  Mining  (the  “Tamaka  Transaction”).  The
Tamaka Transaction was conducted by way of an amalgamation arrangement, which ultimately resulted in Tamaka becoming a wholly-owned subsidiary of First Mining.

For accounting purposes, the amalgamation with Tamaka has been recorded as an asset acquisition as Tamaka is not considered to be a business when applying the guidance within IFRS 3. 

Consideration paid: 

Fair value of 92,475,689 common shares issued 
Fair value of options issued by the Company 
Fair value of warrants issued by the Company 
Transaction costs incurred by the Company 
Total consideration paid

The fair value of identifiable assets acquired and liabilities assumed from Tamaka were as follows: 

Cash 
Accounts and other receivables 
Equipment 
Mineral properties (Note 12) 
Accounts payable 
Debenture liability (Note 16) 
Net identifiable assets acquired

16 

$

$

$

$

69,356,767 
2,928,241 
8,633,830 
2,643,915 
83,562,753

40,304 
991,453 
77,022 
86,054,930 
(298,956) 
(3,302,000) 
83,562,753

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

9. DIVESTITURE OF SUBSIDIARIES 

On September 26, 2016, the Company completed its divestiture transaction (the “Silver One Transaction”) with Silver One Resources Inc., an exploration company publicly listed on the TSXV, by
selling  the  Company’s  100%  wholly  owned  subsidiary,  KCP  Minerals  Inc.,  including  its  interest  in  the  Peñasco  Quemado,  the  La  Frazada  and  the  Pluton  mineral  properties  (collectively,  the
“Properties”), in exchange for six million common shares of Silver One and a 2.5% net smelter return royalty (“NSR”) on the Properties.

The  Silver  One  Transaction  resulted  in  an  accounting  gain  of  $806,714  based  on  the  $6,360,000  fair  value  total  proceeds  received,  less  the  carrying  value  of  the  disposed  net  assets,  including  the
Properties,  of  $5,519,756  and  other  transfer  fees  of  $33,530.  The  total  proceeds  represented  6,000,000  common  shares  at  $1.06  per  share,  being  the  closing  share  price  on  the  day  the  Silver  One
Transaction completed. The Company did not assign any value to the NSR as it concluded that the risk-adjusted present value of expected proceeds from these cash streams was likely immaterial given
the early stage and operational uncertainty of the Properties.

The divestiture of subsidiaries resulted in a reclassification of approximately $1.0 million in accumulated other comprehensive income, currency translation adjustment, into foreign exchange gain (loss)
in the consolidated statements of net loss.

10. ACCOUNTS AND OTHER RECEIVABLES 

Category

Current
GST and HST receivables 
Quebec mining tax receivables 
Other receivables(1)
Nord Prognoz receivable(2)
Total current accounts and other receivables
Non-current
Mexican VAT receivable 

Total accounts and other receivables

December 31,
2017

December 31,
2016

$

$

$

$

$

 347,694 
61,002 
25,856 
-
 434,552

77,104 

179,569 
61,002 
460,675 
671,350 
1,372,596

67,976 

 511,656

$

1,440,572

(1) 

(2) 

As  at  December  31,  2017,  other  receivables  include  interest  receivables  from  short-term  deposits.  The  prior  year-end  balance  included  a  receivable  amount  of  USD$250,000  relating  to
consideration for the title transfer of the Rima permit in Burkina Faso.
The Nord Prognoz receivable relates to USD$500,000 owing from Nord Prognoz Ltd (“Nord Prognoz”), as the residual consideration payable to Goldrush for the sale of its then wholly-owned
subsidiary Goldrush Burkina SARL in 2014. The total amount was held in escrow and subject to any deductions for certain liabilities that occurred prior to closing the Goldrush Burkina SARL
transaction.

17 

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

11. MARKETABLE SECURITIES 

The movements in marketable securities during the years ended December 31, 2017 and 2016 are summarized as follows: 

Balance as at December 31, 2016
Purchases 
Loss recorded in other comprehensive loss 
Balance as at December 31, 2017

Balance as at December 31, 2015
Proceeds from the Silver One transaction/Purchases 
(Loss) gain recorded in consolidated statements of net loss
Balance as at December 31, 2016

Silver One
Resources Inc.

5,280,000
-

(3,000,000) 
2,280,000

Silver One
Resources Inc.

-
6,360,000 
(1,080,000) 
5,280,000

$

$

$

$

$

$

$

$

Other
Marketable
Securities

 566,627
1,828,695 
(398,726) 

 1,996,596

Other
Marketable
Securities

8,830
549,741 
8,056 
 566,627

$

$

$

$

Total

5,846,627
1,828,695 
(3,398,726) 
4,276,596

Total

8,830
6,909,741 
(1,071,944) 
5,846,627

The Company holds marketable securities as strategic investment that aligns with the Company’s corporate objectives. The Company has less than 10% equity interest in each of the investees classified
as marketable securities.

The Company early adopted all of the requirements of IFRS 9 Financial Instruments as of January 1, 2017. Under IFRS 9, all marketable securities owned by the Company are redesignated as FVTOCI,
with a fair value loss of $3,398,726 recorded in other comprehensive loss for the year ended December 31, 2017. Had the Company not early adopted IFRS 9 and redesignated all marketable securities
as FVTOCI,  the  fair  value  loss  would  have  been  recorded  in  the consolidated  statements  of  net  loss under  IAS  39.  In  the prior  year  period and  prior  to  the  early  adoption  of  IFRS  9, the  Company
recorded a fair value loss of $1,071,944 in the consolidated statements of net loss for the year ended December 31, 2016.

18 

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

12. MINERAL PROPERTIES 

As at December 31, 2017 and December 31, 2016, the Company has capitalized the following acquisition, exploration and evaluation costs on its mineral properties:

Balance 
December 31, 2016

Acquisition 

Concessions, 
taxes, and 
royalties 

Wages and 
salaries 

Drilling, 
exploration, 
and technical 
consulting 

Assaying, field 
supplies, and 
environmental 

Travel and 
other 
expenditures 

Total 
expenditures 

Option 
payments and 
expenditures 
recovered 

Currency 
translation 
adjustments 

Disposal or 
write- down of 
mineral 
properties 

Balance
December 31, 2017

Hope Brook 
Springpole(1)
Pickle Crow(1)
Duquesne 
Pitt Gold 
Cameron Gold 
Goldlund Gold(2)
Others(3)
Canada Total
Miranda 
Socorro 
San Ricardo 
Others(4)
Mexico Total
USA
Total

Hope Brook 
Springpole 
Pickle Crow 
Duquesne 
Pitt Gold 
Cameron Gold 
Goldlund Gold 
Canada Total
Miranda 
Socorro 
San Ricardo 
Peñasco Quemado 
La Frazada 
Pluton 
Others(4)
Mexico Total
USA
Burkina Faso
Total

$

 17,595,297
68,121,214
15,821,422
5,023,019
2,073,841
26,016,703
85,103,290
-

$  219,754,786
760,386
711,626
829,459
702,521

$

 3,003,992
703,445
$  223,462,223

$

$

$

$

-
243,000 
180,000 
-
-
-
1,195,629 
2,500,000 

 4,118,629
-
-
-
-

-
-
 4,118,629

Balance 
December 31, 2015

Acquisition 

$

$

 17,543,366
66,249,495
15,176,626
-
-
-
-
 98,969,487
679,715
587,889
634,908
2,783,382
1,891,699
904,292
460,099
 7,941,984
680,860
-
$  107,592,331

$

$

 (45,000)
-
153,120 
4,980,624 
2,047,786 
25,799,192 
84,859,301 
$  117,795,023
-
-
-
-
-
-
-
-
-
361,894 
$  118,156,917

$

$

$

$

$

$

$

$

$

20,750
314,705
62,629
824
-
38,140
2,754
2,004

441,806
76,213
112,002
190,982
244,903

624,100
39,338
1,105,244

Concessions, 
taxes, and 
royalties 

38,900
256,992
122,984
1,280
732
3,267
3,151
427,306
47,409
105,543
146,431
105,726
1,845
65,882
287,236
760,072
40,977
-
1,228,355

$

$

$

$

$

$

$

$

185,989 
443,195 
23,880 
89 
-
107,876 
580,923 
445 

1,342,397
-
-
-
-

-
-
1,342,397

Wages and 
salaries 

7,492 
332,890 
17,215 
-
-
65,414 
71,374 
494,385
21,645 
9,636 
24,013 
6,308 
-
906 
12,121 
74,629
-
85,385 
654,399

$

$

$

$

$

$

$

$

397,182 
462,331 
312,668 
22,898 
5,288 
174,266 
4,173,421 
9,877 

5,557,931
24,264 
8,069 
4,318 
23,163 

59,814
-
5,617,745

$

$

$

$

181,702
356,930
69,201
3,512
1,213
299,898
2,124,829
3,460

3,040,745
1,557
60
597
1,126

3,340
-
3,044,085

Drilling, 
exploration, 
and technical 
consulting 

Assaying, field 
supplies, and 
environmental 

25,718 
663,348 
315,892 
28,785 
25,182 
108,888 
92,629 
1,260,442
16,468 
7,341 
18,742 
-
-
2,277 
3,985 
48,813
460 
5,864 
1,315,579

$

$

$

$

19,081
466,532
32,128
6,428
-
20,395
64,009
608,573
6,512
11,299
17,797
-
-
885
1,217
37,710
-
22,290
668,573

$

$

$

$

$

$

$

$

283,512 
457,379 
25,528 
1,776 
-
39,299 
626,424 
-

1,433,918
-
131 
3,142 
1,626 

4,899
620 
1,439,437

Travel and 
other 
expenditures 

5,740 
151,957 
3,457 
5,902 
141 
19,547 
12,826 
199,570
9,238 
7,416 
6,525 
242 
-
512 
5,501 
29,434
275 
9,681 
238,960

$

$

$

$

$

$

$

$

1,069,135
2,034,540
493,906
29,099
6,501
659,479
7,508,351
15,786

11,816,797
102,034
120,262
199,039
270,818

692,153
39,958
12,548,908

Total 
expenditures 

96,931
1,871,719
491,676
42,395
26,055
217,511
243,989
2,990,276
101,272
141,235
213,508
112,276
1,845
70,462
310,060
950,658
41,712
123,220
4,105,866

$

$

$

$

$

$

$

$

-
-
-
-
-
-
-
-

-
-
-
-
-

-
-
-

Option 
payments and 
expenditures 
recovered  

-
-
-
-
-
-
-
-
-
-
-
-
-
-

(53,018) 
 (53,018)
-
-
 (53,018)

$

$

$

$

$

$

$

$

-
-
-
-
-
-
-
-

-

(52,338) 
(49,663) 
(59,371) 
(51,912) 

 (213,284)
(45,221) 
 (258,505)

$

$

$

$

-
-
-
-
-
-
-
-

-
-
-
-
-

-
-
-

Currency 
translation 
adjustments 

Disposal or 
write- down of 
mineral 
properties 

-
-
-
-
-
-
-
-

(20,601) 
(17,498) 
(18,957) 
(145,747) 
(97,947) 
(35,518) 
(14,620) 
 (350,888)
(19,127) 

-
 (370,015)

$

$

$

$

-
-
-
-
-
-
-
-
-
-
-

(2,749,911) 
(1,795,597) 
(939,236) 

-
(5,484,744)
-

(485,114) 
(5,969,858)

$

18,664,432
70,398,754
16,495,328
5,052,118
2,080,342
26,676,182
93,807,270
2,515,786

$ 235,690,212
810,082
782,225
969,127
921,427

$

3,482,861
698,182
$ 239,871,255

$

Balance
Dec 31, 2016

17,595,297
68,121,214
15,821,422
5,023,019
2,073,841
26,016,703
85,103,290
$ 219,754,786
760,386
711,626
829,459
-
-
-
702,521
3,003,992
703,445
-
$ 223,462,223

$

(1) 

(2) 

(3) 

(4) 

During the year ended December 31, 2017, the Company provided consideration, which comprised 500,000 common shares of the Company and $60,000 cash, to complete the acquisition of
mining claims which are contiguous to the Company’s existing Springpole and Pickle Crow mineral properties.
During the year ended December 31, 2017, the Company settled its debenture liability with Kesselrun Resources Ltd., approximately one year after the Tamaka transaction. As part of the
settlement agreement, the Company provided consideration, which comprised 4,700,000 common shares of the Company and $200,000 cash, in excess of the initial estimate of fair value of the
debenture liability; this amount has been capitalized to the Goldlund Gold project as additional consideration of the Tamaka transaction (see Note 16).
Other mineral properties in Canada as at December 31, 2017 include the mining claims located in the Township of Duparquet, Quebéc, which are near the Company’s Duquesne gold project
and the Duparquet gold project (in which the Company holds a 10% indirect interest). The Company provided consideration, which comprised 2,500,000 common shares of the Company and
$250,000 cash, to complete the acquisition of the mining claims during the year.
Other mineral properties in Mexico as at December 31, 2017 and December 31, 2016 include Puertecitos, Los Tamales, Margaritas, Geranio, El Apache, El Roble, Batacosa, Lachatao and
Montana Negra.

19 

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

13. MINERAL PROPERTY INVESTMENTS 

The Company early adopted all of the requirements of IFRS 9 as of January 1, 2017. Under IFRS 9, mineral property investments (which comprise equity interests in the shares of private companies)
were redesignated as FVTOCI, with changes in fair value recorded in other comprehensive income (loss). 

Balance, beginning of period
Acquisition – Clifton transaction 
Balance, end of period

Year ended
December 31, 2017

Year ended
December 31, 2016

$

$

 4,416,780
-
 4,416,780

$

$

-
4,416,780 
4,416,780

The Company, through its subsidiary Clifton, has a 10% equity interest in the shares of Beattie Gold Mines Ltd., 2699681 Canada Ltd., and 2588111 Manitoba Ltd which directly or indirectly own
various mining concessions and surface rights, collectively known as the Duparquet gold project, and in which the Company holds a 10% indirect interest. As at December 31, 2017, there was no change
in the carrying value of mineral property investments given management concluded that there was no material change in fair value (Note 23).

14. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES 

Category

Accounts payable 
Other accrued liabilities 
Total

15. LOANS PAYABLE 

Category

Loans payable – First Majestic Silver Corp. 

December 31,
2017

December 31,
2016

$

$

 840,060 
242,780 
 1,082,840

$

$

560,675 
209,000 
769,675

December 31,
2017

December 31,
2016

$

-

$

454,819 

During  the  year ended  December  31, 2017,  the  Company paid  $461,113  in  full and final  settlement  of  all  outstanding loans  payable  (Note  22(b)). As  at December 31,  2017,  the Company  had  $nil
(December 31, 2016 – $454,819) remaining in loans payable to First Majestic Silver Corp. (a related party – see Note 21). 

20

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

16. DEBENTURE LIABILITY 

Pursuant to the amalgamation with Tamaka on June 16, 2016, the Company assumed a liability in connection with three debentures (the “Debentures”) with an aggregate face value of $2,139,900 that
had previously been issued by Tamaka in 2014 and 2015. The Debentures included a contingent conversion feature in the event of specified events. The Company initially recorded the Debentures at an
estimated fair value of $2,106,371 and subsequently revised the estimated fair value to $3,302,000. 

On June 30, 2017, the Company settled the debenture liability with total consideration of $3,302,000 through the issuance of 4,700,000 First Mining common shares, which were valued at $3,102,000
using the closing price as at June 30, 2017, and payment of $200,000 cash. Given the Company provided consideration in excess of the initial estimate of the fair value of the Debentures, the incremental
amount has been capitalized to the Goldlund Gold project as an additional cost of the Tamaka transaction. 

17. SHARE CAPITAL 

a)    Authorized 

Unlimited number of common shares with no par value. 
Unlimited number of preferred shares with no par value. 

b)    Issued and Fully Paid 

Common shares: 552,547,616 (December 31, 2016 – 539,439,736).
Preferred shares: nil (December 31, 2016 – nil). 

On August 5, 2016, the Company completed a non-brokered private placement financing of 33,750,000 units (“Units) at a price of $0.80 per unit to raise gross proceeds of $27,000,000. Net proceeds
after transaction cost were $26,842,807. Each Unit consists of one common share of the Company and one-half of a common share purchase warrant, with each whole warrant entitling the holder to
purchase one additional common share of the Company at $1.10 for a period of 36 months.

Consideration received from the private placement financing is allocated to the share capital and the warrant reserve accounts using the relative fair value method. As prescribed by this method, the
consideration is allocated to the value of share capital and warrant reserve on a pro rata basis. The share capital was valued at the closing share price of the Company on the completion date of the private
placement and the warrant reserve was valued using the Black-Scholes option pricing model. 

The Company has a number of escrow agreements which arose from past transactions and the initial formation of the Company: 

(cid:1) There were a total of 7,332,273 common shares of the Company held in escrow under the Escrow Value Security Agreement dated March 30, 2015. Under this agreement, 10% of the shares were
released immediately and 15% will be released every six months thereafter with the final release being on March 30, 2018. As at December 31, 2017, there were 1,099,842 common shares of the
Company in escrow (December 31, 2016 – 3,299,524). 

(cid:1) There were a total of 1,369,500 common shares of the Company held in escrow under the CPC Escrow Agreement dated August 2, 2005. On March 30, 2015, 10% of the common shares were
released and 15% will be released every six months thereafter with the final release being March 30, 2018. As at December 31, 2017, there were 194,425 common shares of the Company in
escrow (December 31, 2016 – 583,275). 

21

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

17. SHARE CAPITAL (continued) 

(cid:1) With the acquisition of Tamaka on June 16, 2016, certain shareholders have deposited the First Mining shares received into escrow. Twenty percent of such escrowed shares were released from
escrow on June 17, 2017, and an additional 20% will be released every six months thereafter, with the final tranche released on June 17, 2019. As at December 31, 2017 there were a total of
17,794,974 shares held in escrow as a result of the Tamaka transaction (December 31, 2016 – 29,658,290). 

c)    Warrants 

The movements in warrants during the years ended December 31, 2017 and 2016 are summarized as follows: 

Balance as at December 31, 2015
Issued – November 16, 2015 (Replacement PC Gold warrants)
Issued – June 16, 2016 (Replacement Tamaka warrants) 
Issued – August 5, 2016 (private placement warrants) 
Warrants exercised 
Warrants expired 
Balance as at December 31, 2016
Warrants exercised 
Balance as at December 31, 2017

The following table summarizes information about the warrants outstanding as at December 31, 2017: 

Number

16,783,906
520,883 
28,687,017 
16,875,000 
(11,926,634) 
(1,500) 

50,938,672
(1,245,263) 
49,693,409

$

$

$

Weighted average 
exercise price
0.19
0.20 
0.76 
1.10 
0.25 
0.40 
0.80
0.19 
0.81

Exercise price

$ 0.01 – 0.50 
$ 0.51 – 1.00 
$ 1.01 – 1.50 

d)    Stock Options

Number of warrants
outstanding

11,779,224 
21,039,185 
16,875,000 
49,693,409

Weighted average
exercise price
($ per share)
$ 0.34 
   0.85 
   1.10 
$ 0.81

Weighted average
remaining life (years)

1.06 
0.46 
1.59 
0.99

The Company has adopted a stock option plan that allows for the issuance of up to 10% of the issued and outstanding common shares as incentive stock options to Directors, Officers, employees and
certain consultants of the Company. Stock options granted under the plan may be subject to vesting provisions as determined by the Board of Directors. All options granted and outstanding are fully
vested and exercisable, with the exception of the grants for certain employees in accordance with TSX regulations. 

22

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

17. SHARE CAPITAL (continued) 

The movements in stock options during the years ended December 31, 2017 and 2016 are summarized as follows: 

Balance as at December 31, 2015
Issued – April 8, 2016 (Replacement Clifton options) 
Issued – June 16, 2016 
Issued – June 16, 2016 (Replacement Tamaka options) 
Issued – September 6, 2016 
Issued – November 17, 2016 
Issued – December 5, 2016 
Options exercised 
Options expired 
Balance as at December 31, 2016
Issued – February 10, 2017 
Issued – March 13, 2017 
Issued – September 25, 2017 
Issued – October 16, 2017 
Options exercised 
Options expired 
Balance as at December 31, 2017

$

$

Number

13,616,504
4,150,000 
10,770,000 
7,517,779 
250,000 
450,000 
50,000 
(10,923,681 )
(1,439,985) 
24,440,617
10,630,000 
250,000 
150,000 
150,000 
(4,162,617) 
(850,000) 

30,608,000

$

Weighted average
exercise price
0.39
0.95 
0.75 
0.44 
0.91 
0.73 
0.91 
0.32 
0.89 
0.67
0.85 
0.95 
0.66 
0.62 
0.43 
1.65 
0.74

The following table summarizes information about the stock options outstanding as at December 31, 2017: 

Options Outstanding

Options Exercisable

Exercise
price

$ 0.01 – 0.50
$ 0.51 – 1.00
$ 1.01 – 1.50
$ 1.51 – 2.00
$ 2.01 – 2.50

Number of
options

6,208,000
23,125,000
1,075,000
-
200,000
30,608,00

Weighted
average
exercise price
($ per Share)
 $ 0.36 
    0.80 
    1.32 
-
    2.50 
$ 0.74

Weighted
average
remaining
life (Years)

2.41 
3.70 
0.27 
-
0.27 
3.30

23

Number of
options

6,208,000
23,015,000
1,075,000
-
200,000
30,498,000

Weighted
average
exercise price
($ per share)
 $ 0.36 
    0.80 
    1.32 
-
    2.50 
$ 0.74

Weighted
average
remaining
life (years)

2.41 
3.70 
0.27 
-
0.27 
3.29

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

17. SHARE CAPITAL (continued) 

During the year ended December 31, 2017, there were 11,180,000 (2016 – 23,187,779) stock option grants with an aggregate fair value of $5,533,705 (2016 – $8,571,578), or a weighted average fair
value of $0.49 per option (2016 – $0.37) . Total stock options granted during the year ended December 31, 2017 were comprised of incentive stock options only, whereas, in the same period of the prior
year,  11,520,000  stock  options  with  an  aggregate  fair  value  of  $5,115,130  related  to  incentive  stock  options  and  11,667,779  stock  options  with  an  aggregate  fair  value  of  $3,456,448  related  to
replacement stock options granted in connection with several acquisitions. 

Certain  incentive  stock  options  granted  were  directly  attributable  to  exploration  and  evaluation  expenditures  and  were  therefore  capitalized  to  mineral  properties.  In  addition,  certain  incentive  stock
options were subject to vesting provisions. These two factors result in differences between the aggregate fair value of incentive stock options granted and total share-based payments expenses during the
years. Total share-based payments expenses during the years ended December 31, 2017 and 2016 were allocated across the functional expenditure categories as follows: 

General and administration
Exploration and evaluation 
Investor relations and marketing 
Corporate development and due diligence
Total 

For the year ended December 31 

2017 

2016 

$

$

 3,400,612
1,130,418
728,190
237,891
 5,497,111

$

$

3,152,072 
1,033,889 
692,143 
276,538 
5,154,642 

The fair value of the stock options recognized in the period has been estimated using the Black-Scholes option pricing model with the following weighted average assumptions: 

Risk-free interest rate 
Share price at grant date 
Exercise price 
Expected life 
Expected volatility(1) 
Expected dividend yield 

$
$

Year ended 
December 31, 2017 

Year ended 
December 31, 

$
$

1.45% 
0.85 
0.85 
5.00 years 
70.45% 
Nil 

1.14% 
0.69 
0.69 
3.17 years 
75.64% 
Nil 

(1) 

The  computation  of  expected  volatility  was  based  on  the  historical  volatility  of  comparable  companies  from  a  representative  peer  group  of  publicly  traded  mineral  exploration
companies.

24

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

18. EXPENDITURES 

Components of the Company’s functional expenditure categories are as follows: 

For the year ended December 31, 2017 

General and 
administration 

Exploration and 
evaluation 

Investor relations 
and marketing 
communications 

Corporate 
development and 
due diligence 

Total 

Administrative and office 
Depreciation (non-cash) 
Consultants 
Exploration and evaluation 
Investor relations and marketing communications 
Professional fees 
Salaries and Directors fees 
Share-based payments (non-cash) (Note 17(d)) 
Transfer agent and filing fees 
Travel and accommodation 
Total 

Administrative and office 
Depreciation (non-cash) 
Consultants 
Exploration and evaluation 
Investor relations and marketing communications 
Professional fees 
Salaries and Directors fees 
Share-based payments (non-cash) (Note 17(d)) 
Transfer agent and filing fees 
Travel and accommodation 
Total 

$

$

$

$

 485,000
67,482 
5,200 
-
-
569,490 
853,828 
3,400,612 
451,682 
76,751 
5,910,045 

General and 
administration 

 580,628
5,210 
35,242 
-
-
619,169 
707,155 
3,152,072 
189,355 
59,265 
5,348,096 

$

$

$

$

-
227,838 
115,262 
66,691 
-
39,961 
40,921 
1,130,418 
-
136,593 
1,757,684 

$

$

$

-
-
-
-
2,014,806
-
239,600
728,190
-
301,191
$ 3,283,787

-
-
11,419
-
34,827
-
55,934
237,891
-
-
340,071

For the year ended December 31, 2016 
Investor relations 
and marketing 
communications 

Corporate 
development and 
due diligence 

Exploration and 
evaluation 

-
144,934 
79,817 
102,607 
-
52,870 
96,291 
1,033,889 
-
83,204 
1,593,612 

$

$

25

-
-
-
-
3,075,802
-
170,352
692,143
-
225,793
4,164,090

$

$

-
-
-
-
-
-
50,970
276,538
-
-
327,508

$

$

$

$

485,000
295,320 
131,881 
66,691 
2,049,633 
609,451 
1,190,283 
5,497,111 
451,682 
514,535 
11,291,587 

Total 

580,628
150,144 
115,059 
102,607 
3,075,802 
672,039 
1,024,768 
5,154,642 
189,355 
368,262 
11,433,306 

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

19. SEGMENT INFORMATION 

The  Company  operates  in  a  single  reportable  operating  segment,  being  the  acquisition,  exploration,  and  development  of  mineral  property  assets.  Geographic  information  about  the  Company’s  non-
current assets as at December 31, 2017 and 2016 is as follows:

Non-current assets

Canada 
Mexico 
USA 
Total

20. INCOME TAXES 

December 31,
2017

December 31, 2016

$

$

 240,989,319 
3,560,441 
703,836 
 245,253,596

$

$

224,956,454 
3,072,694 
703,445 
228,732,593

Taxation in the Company and its subsidiaries’ operational jurisdictions is calculated at the rate prevailing in the respective jurisdictions. The reconciliation of income taxes calculated at the applicable
Canadian federal and provincial statutory rates to the actual income tax expense (recovery) is as follows:

Net loss before income tax 
Combined Canadian statutory income tax rate 
Income tax recovery computed at statutory income tax 
Tax effect of: 
   Permanent differences 
   Impact from acquisitions 
   Impact from disposition of subsidiaries 
   Difference in tax rates in foreign jurisdictions 
   Changes in estimate and others 
Changes in unrecognized deferred tax assets 

Year ended
December 31, 2017

Year ended
December 31, 2016

$

 11,184,000 
26.00% 
2,908,000 

(982,000) 

-
-
4,000 
5,018,000 
(6,948,000) 

-

$

11,154,923 
26.00% 
2,900,000 

(748,000) 
10,867,000 
(2,157,000) 
64,000 
288,000 
(11,214,000) 

-

$

$

Deferred tax assets and liabilities are offset if they relate to the same taxable entity and same taxation authority. Future potential tax deductions that do not offset deferred tax liabilities are considered to
be deferred tax assets. No deferred tax asset has been recognized in respect to the losses and temporary differences below, as it is not considered probable that sufficient future taxable profit will allow
the deferred tax asset to be recovered. 

Deferred income tax assets and liabilities
Non-capital loss carryforwards 
Net capital loss carryforwards 
Investment tax credits 
Undeducted financing costs and others 
Mineral properties 
Others 
Unrecognized deferred tax assets 
Deferred income tax assets, net

December 31,
2017

December 31,
2016

$

$

$

 23,793,000 
1,580,000 
3,979,000 
115,000 
(139,000) 
730,000 
(30,058,000) 

-

$

22,585,000 
-
674,000 
148,000 
(239,000) 
(58,000) 
(23,110,000) 

-

As at December 31, 2017, the Company and its subsidiaries had unrecognized Canadian non-capital loss carryforwards of approximately $86,500,000 which expire between the years 2025 and 2037,
unrecognized Canadian net capital loss carryforwards of approximately $5,900,000 which can be carried forward indefinitely, unrecognized Canadian investment tax credits of approximately $5,500,000
which expire between the years 2024 and 2033, and unrecognized Mexican non-capital loss carryforwards of approximately $1,100,000 which expire between the years 2019 and 2027.

26

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

21. RELATED PARTY TRANSACTIONS 

The Company’s related parties are its Directors and Officers, and any companies in which they control or have significant influence. The Company incurred the following related party expenditures
during the years ended December 31, 2017 and 2016:

Service or Item

Administration and office 

Year ended December 31,

2017

2016

$

 180,357

$

192,813 

Administration and office expenses include amounts paid to First Majestic Silver Corp. (“First Majestic”), who provide office space and some administrative services to the Company. First Majestic’s
President & CEO, CFO, and one Director are also Directors of the Company. 

As  at  December  31, 2017,  included  in accounts payable  is an  amount  of $nil  (December  31, 2016 - $20,141)  due  to the Chief Executive Officer.  Included  in current liabilities  is an amount  of  $nil
(December 31, 2016 - $454,819) due to First Majestic relating to the outstanding loans payable (Note 15), as well as $575 (December 31, 2016 - $1,487) due to First Majestic for administration and
office expenses.

Key Management Compensation 

Key management includes the Officers and Directors of the Company. The compensation paid or payable to key management for services during the years ended December 31, 2017 and 2016 are as
follows: 

Service or Item

Directors’ fees 
Salaries and consultants’ fees 
Share-based payments (non-
Total

Year ended December 31,

2017

2016

$

$

 142,232 
870,644 
4,381,025 
 5,393,901

$

$

121,000 
714,606 
4,309,634 
5,145,240

27

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

22. SUPPLEMENTAL CASH FLOW INFORMATION 

a)    Non-cash Investing and Financing Transactions 

During the year ended December 31, 2017, significant non-cash investing and financing transactions were as follows: 

• 
• 
• 

3,000,000 shares issued as part of the acquisition of other Canadian mineral properties; 
4,700,000 shares issued as part of the settlement of the debenture liability with Kesselrun (Note 16); and 
Paid or accrued $nil for income taxes. 

During the year ended December 31, 2016, the significant non-cash investing and financing transactions were as follows:

• 
• 
• 
• 
• 
• 
• 
• 
• 

11,950,223 shares issued as part of the acquisition of Goldrush (Note 4); 
48,209,962 shares issued as part of the acquisition of Clifton (Note 5); 
2,535,293 shares issued as part of the acquisition of the Pitt Gold Property (Note 6); 
32,260,836 shares issued as part of the acquisition of Cameron Gold (Note 7); 
92,475,689 shares issued as part of the acquisition of Tamaka (Note 8); 
Issued 323,076 shares for the settlement of $126,000 accounts payable previously held by PC Gold; 
Issued 973,996 shares for the settlement of $1,139,573 Tamaka transaction costs; 
Issued 820,437 shares for the settlement of $656,354 debt owed to First Majestic; and 
Paid or accrued $nil for income taxes. 

b)    Changes in Liabilities Arising from Financing Activities 

January 1, 2017

Cash payments

Interest accrual

Non-cash changes
Changes in
estimate

December 31, 
2017

Debenture
converted to
shares

Loans payable 
Debenture liability 
Total liabilities from financing activities $

$

 454,819
2,106,371
 2,561,190

$

$

(461,113) 
(200,000) 
(661,113)

$

$

6,294
-
6,294

$

$

-
1,195,629 
1,195,629

$

$

-

(3,102,000) 
 (3,102,000)

$

$

-
-
-

28

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

23. FAIR VALUE

Fair values have been determined for measurement and/or disclosure purposes based on the following methods.

The  Company  characterizes  inputs  used  in  determining  fair  value  using  a  hierarchy  that  prioritizes  inputs  depending  on  the  degree  to  which  they  are  observable.  The  three  levels  of  the  fair  value
hierarchy are as follows: 

• 
• 

• 

Level 1: fair value measurements are quoted prices (unadjusted) in active markets for identical assets or liabilities; 
Level 2: fair value measurements are those derived from inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly (i.e. as prices) or
indirectly (i.e. derived from prices); and 
Level 3: fair value measurements are those derived from valuation techniques that include significant inputs for the asset or liability that are not based on observable market data (unobservable
inputs). 

The carrying values of cash and cash equivalents, current accounts and other receivables, and accounts payable and accrued liabilities approximated their fair values because of the short-term nature of
these financial instruments. These financial instruments are classified as financial assets and liabilities at amortized cost and are reported at amortized cost. 

The carrying values of non-current reclamation deposit and accounts and other receivables approximated their fair values. These financial instruments are classified as financial assets at amortized cost
and are reported at amortized cost. 

The carrying value of marketable securities was based on the quoted market prices of the shares as at December 31, 2017 and was therefore considered to be Level 1.

The carrying value of the mineral property investments was not based on observable market data and was therefore considered to be Level 3. The initial fair value of the mineral property investments
was determined based on attributable pro-rata gold ounces for the Company’s 10% indirect interest in the Duparquet project, which formed part of the identifiable assets from the acquisition of Clifton.
Subsequently, the fair value will be reassessed at each period end. Scenarios which may result in a significant change in fair value include, among others, a change in the performance of the investee, a
change  in  the  market  for  the  investee’s  future  products,  a  change  in  the  performance  of  comparable  entities,  a  change  in  the  economic  environment,  or  evidence  from  external  transactions  in  the
investee’s equity. As at December 31, 2017, management concluded that there was no significant change in the fair value of the Duparquet gold project investment based on the approach described
above. 

The following table presents the Company’s fair value hierarchy for financial assets that are measured at fair value: 

December 31, 2017

Fair value measurement

December 31, 2016

Fair value measurement

Carrying value

Level 1

Level 3

Carrying value

Level 1

Level 3

Financial assets:
Marketable securities (Note 11) $
Mineral property investments 
(Note 13) 
Total

$

 4,276,596

4,416,780
 8,693,376

$

$

 4,276,596 

-
 4,276,596

$

$

-

4,416,780 
4,416,780

$

$

5,846,627

4,416,780
10,263,407

$

$

 5,846,627

-
 5,846,627

$

$

-

4,416,780 
4,416,780

None of the Company’s financial liabilities are subsequently measured at fair value after initial recognition. 

29

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

23. FAIR VALUE (continued)

During the year ended December 31, 2017 there have been no transfers of amounts between Level 1, Level 2, and Level 3 of the fair value hierarchy.

The classification of the financial instruments as well as their carrying values as at December 31, 2017 and 2016 is shown in the table below: 

At December 31, 2017

Financial assets:
Cash and cash equivalents 
Current accounts and other receivables
Marketable securities 
Mineral property investments 
Reclamation deposit 
Total financial assets
Financial liabilities:
Accounts payable and accrued liabilities

At December 31, 2016

Financial assets:
Cash and cash equivalents 
Current accounts and other receivables
Marketable securities 
Mineral property investments 
Reclamation deposit 
Total financial assets
Financial liabilities:
Accounts payable and accrued liabilities
Loans payable 
Debenture liability 
Total financial liabilities

Amortized
Cost
(Financial assets) 

FVTOCI(1)

Amortized
Cost
(Financial liabilities) 

Total

$

$

$

$

$

$

$

15,399,727
25,856
-
-
116,131
15,541,714

-

Amortized
Cost
(Financial assets) 

33,157,447
1,132,024
-
-
115,474
34,404,945

-
-
-
-

$

$

$

$

$

$

$

-
-
4,276,596 
4,416,780 
-
8,693,376

-

FVTPL(1)

-
-
5,846,627 
4,416,780 
-
10,263,407

-
-
-
-

$

$

$

$

$

$

$

-
-
-
-
-
-

 1,082,840 

Amortized
Cost
(Financial liabilities) 

-
-
-
-
-
-

 769,675 
454,819 
2,106,371 
3,330,865

$

$

$

$

$

$

$

15,399,727 
25,856 
4,276,596 
4,416,780 
116,131 
24,235,090

1,082,840 

Total

33,157,447 
1,132,024 
5,846,627 
4,416,780 
115,474 
44,668,352

769,675 
454,819 
2,106,371 
3,330,865

(1)

As of January 1, 2017, upon the early adoption of IFRS 9 Financial Instruments, the Company made an irrevocable election to reclassify marketable securities and mineral property
investments fair value remeasurements from FVTPL to FVTOCI.

30

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

24. FINANCIAL AND CAPITAL RISK MANAGEMENT

The Company thoroughly examines the various financial instruments and risks to which it is exposed and assesses the impact and likelihood of those risks. These risks include market risk, price risk,
foreign currency risk, interest rate risk, credit risk, liquidity risk, and capital risk. Where material, these risks are reviewed and monitored by the Board of Directors. 

The Board of Directors has overall responsibility for the determination of the Company’s risk management objectives and policies. The overall objective of the Board is to set policies that seek to reduce
risk as far as possible without unduly affecting the Company’s competitiveness and flexibility. 

a)    Market Risk 

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate due to changes in market prices. Market risk includes equity price risk, foreign currency risk and
interest rate risk.

Equity Price Risk 

The Company is exposed to equity price risk as a result of holding equity investments, which comprise of marketable securities and mineral property investments, in other mineral property exploration
companies.

If  the  equity  prices  of  our  investments  in  equity  instruments  had  been  10%  higher  or  lower  as  at  December  31,  2017,  other  comprehensive  loss  for  the  year  ended  December  31,  2017  would  have
decreased or increased, respectively, by approximately $869,338, as a result of changes in the fair value of equity investments. 

Foreign Currency Risk 

The Company is exposed to the financial risk related to the fluctuation of foreign exchange rates. The Company operates in Canada, the United States, and Mexico and a portion of the Company’s
expenses are incurred in Canadian dollars (“CAD”), US dollars (“USD”), and Mexican Pesos (“MXN”). A significant change in the currency exchange rates between the Canadian, US and Mexican
currencies, could have an effect on the Company’s results of operations, financial position or cash flows. The Company has not hedged its exposure to currency fluctuations. 

As at December 31, 2017, the Company is exposed to currency risk on the following financial instruments denominated in USD and MXN. The sensitivity of the Company’s net loss due to changes in
the exchange rate between the USD and MXN against the Canadian dollar is included in the table below in Canadian dollar equivalents: 

Cash and cash equivalents 
Accounts payable and accrued liabilities
Net exposure
Effect of +/- 10% change in

Interest Rate Risk 

USD Amount

MXN Amount

Total

$

$
$

1,122,784 
(76,862) 

1,045,922
104,592

$

$
$

 21,929
(14,133) 
 7,796
 780

$

$
$

1,144,713 
(90,995) 

1,053,718
105,372

Interest rate risk is the risk that future cash flows will fluctuate as a result of changes in market interest rates. The Company does not have any borrowings that are subject to fluctuations in market
interest rate. Interest rate risk is limited to potential decreases on the interest rate offered on cash and cash equivalents held with chartered Canadian financial institutions. The Company considers this
risk to be immaterial. 

31

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

24. FINANCIAL AND CAPITAL RISK MANAGEMENT (continued) 

b)    Credit Risk 

Credit risk is the risk of financial loss to the Company if a customer or counterparty to a financial instrument fails to meet its contractual obligations. Financial instruments which are potentially subject
to credit risk for the Company consist primarily of cash and cash equivalents, accounts and other receivables, and the reclamation deposit. The Company considers credit risk with respect to its cash and
cash equivalents to be immaterial as cash and cash equivalents are mainly held through large Canadian financial institutions. 

c)    Liquidity Risk 

Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due.

The Company’s policy is to ensure that it will have sufficient cash to allow it to meet its liabilities when they become due, under both normal and stressed conditions, without incurring unacceptable
losses or risking damage to the Company’s reputation.

The following table summarizes the maturities of the Company’s financial liabilities as at December 31, 2017 based on the undiscounted contractual cash flows: 

Accounts payable and accrued liabilities

$

 1,082,840

$

1,082,840 

$

1,082,840

$

-

$

-

$

-

Carrying
Amount

Contractual
Cash Flows

Less than 1
year

1 – 3
years

4 – 5
years

After 5
years

As at December 31, 2017, the Company held cash and cash equivalents of $15,399,727 (December 31, 2016 - $33,157,447). The Company believes it has sufficient cash on hand to meet operating
requirements as they arise for at least the next 12 months. 

d)    Capital Risk Management 

The Company’s objectives when managing capital are to safeguard the Company’s ability to continue as a going concern in order to pursue the exploration and retention of its mineral properties. The
Company  has  historically  demonstrated  the  ability  to  raise  new  capital  through  equity  issuances  and/or  through  surplus  cash  as  part  of  its  acquisitions.  In  the  management  of  capital,  the  Company
includes the components of shareholders’ equity as well as cash. The Company prepares annual estimates of exploration and administrative expenditures and monitors actual expenditures compared to
the estimates to ensure that there is sufficient capital on hand to meet ongoing obligations. 

32

FIRST MINING GOLD CORP.
(formerly known as First Mining Finance Corp.) 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
(Expressed in Canadian dollars unless otherwise noted) 

25. COMMITMENTS

The Company has commitments in respect of an office lease assumed through its acquisition as follows: 

Office premises (PC Gold acquisition) 

$

47,252

$

-

$

-

$

-

Expected payments due by period as at December 31, 2017

Less than
1 year

1 – 3
years

4 – 5
years

After 5
years

The Company has a sub-lease agreement for the use of office premises in Toronto, Ontario until August 31, 2018. 

26. SUBSEQUENT EVENTS

Subsequent to December 31, 2017, the Company has granted 9,575,000 incentive stock options to Directors, Officers, employees and certain consultants of the Company under the terms of its stock
option plan. The share options have an exercise price of $0.60 per share and are exercisable for a period of five years from the grant date. 

33

FIRST MINING GOLD CORP. 
(formerly known as First Mining Finance Corp.) 
MANAGEMENT’S DISCUSSION AND ANALYSIS 
FOR THE YEAR ENDED DECEMBER 31, 2017

GENERAL 

This  Management’s  Discussion  and  Analysis  (“MD&A”)  should  be  read  in  conjunction  with  the  audited  consolidated  financial  statements  of  First  Mining  Gold  Corp.  (the  “Company” or  “First
Mining”)  for  the  years  ended  December  31,  2017  and  2016,  which  are  prepared  in  accordance  with  International  Financial  Reporting  Standards  (“IFRS”).  These  documents  along  with  additional
information on the Company, including the Company’s Annual Information Form for the year ended December 31, 2017, are available on SEDAR at www.sedar.com, on EDGAR at www.sec.gov., and
on the Company’s website at www.firstmininggold.com. 

In this MD&A, unless the context otherwise requires, references to the “Company”, “First Mining”, “we”, us”, and “our” refer to First Mining Gold Corp. and its subsidiaries. 

All dollar amounts included in this MD&A are expressed in Canadian dollars unless otherwise noted. This MD&A is dated as of March 22, 2018 and all information contained in this MD&A is current
as of March 21, 2018. 

FORWARD LOOKING INFORMATION 

This MD&A is based on a review of the Company’s operations, financial position and plans for the future based on facts and circumstances as of December 31, 2017. Except for historical information or
statements  of  fact  relating  to  the  Company,  this  MD&A  contains  “forward-looking  statements” within  the  meaning  of  applicable  Canadian  securities  regulations  (collectively,  “forward-looking
statements”). Any statements that express or involve discussions with respect to predictions, expectations, beliefs, plans, projections, objectives, assumptions or future events or performance (often, but
not  always,  using  words  or  phrases  such  as  “seek”,  “anticipate”,  “plan”,  “continue”,  “estimate”,  “expect”,  “may”,  “will”,  “project”,  “predict”,  “forecast”,  “potential”,  “targeting”,  “intend”,  “could”,
“might”, “should”, “believe” and similar expressions) are not statements of historical fact and may be “forward-looking statements”. These statements relate to future events or the Company’s future
performance,  business  prospects or  opportunities.  Forward-looking  statements include,  but are not limited to: statements regarding  future acquisitions of mineral properties;  statements  regarding  the
Company’s ability to retain professionals with the necessary specialized skills and knowledge; statements regarding the Company’s intentions and expectations regarding exploration at any of its mineral
properties; forecasts relating to mining, development and other activities at the Company’s operations; forecasts relating to market developments and trends in global supply and demand for gold; future
work on the Company’s non-material properties; and the Company’s mineral reserve and mineral resource estimates. 

There can be no assurance that such statements will prove to be accurate, and future events and actual results could differ materially from those anticipated in such statements. Important factors that
could cause actual results to differ materially from the Company’s expectations as disclosed in the Company’s continuous disclosure documents filed from time to time via SEDAR with the Canadian
securities regulators to whose policies the Company is bound. Forward-looking statements are based on the estimates and opinions of management on the date the statements are made, and the Company
does not undertake any obligation to update forward-looking statements should conditions or our estimates or opinions change, except as required by applicable laws. Actual results may differ materially
from those expressed or implied by such forward-looking statements. These statements involve known and unknown risks, uncertainties, and other factors that may cause the Company’s actual results,
levels  of  activity,  performance  or  achievements  to  be  materially  different  from  any  future  results,  levels  of  activity,  performance  or  achievement  expressed  or  implied  by  these  forward-looking
statements. 

Page 1

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

The Company believes that the expectations reflected in any such forward-looking statements are reasonable, but no assurance can be given that these expectations will prove to be correct and such
forward-looking statements included herein this MD&A should not be unduly relied upon.

CAUTIONARY NOTE TO U.S. INVESTORS REGARDING MINERAL RESOURCE AND MINERAL RESERVE ESTIMATES

This MD&A has been prepared in accordance with the requirements of Canadian securities laws, which differ in certain material respects from the disclosure requirements of United States securities
laws.  The  terms  “mineral  reserve”,  “proven  mineral  reserve” and  “probable  mineral  reserve” are  Canadian  mining  terms  as  defined  in  accordance  with  National  Instrument  43-101  Standards  of
Disclosure  for  Mineral  Projects  (“NI  43-101”)  and  the  Canadian  Institute  of  Mining,  Metallurgy  and  Petroleum  (“CIM”)  2014  Definition  Standards  on  Mineral  Resources  and  Mineral  Reserves,
adopted  by  the  CIM  Council,  as  amended.  These  definitions  differ  from  the  definitions  in  the  disclosure  requirements  promulgated  by  the  United  States  Securities  and  Exchange  Commission  (the
“SEC”) and contained in SEC Industry Guide 7 (“Industry Guide 7”). Under Industry Guide 7 standards, a “final” or “bankable” feasibility study is required to report mineral reserves, the three-year
historical  average  price  is  used  in  any  mineral  reserve  or  cash  flow  analysis  to  designate  mineral  reserves  and  the  primary  environmental  analysis  or  report  must  be  filed  with  the  appropriate
governmental authority. 

In addition, the terms “mineral resource”, “measured mineral resource”, “indicated mineral resource” and “inferred mineral resource” are defined under the 2014 CIM definition standards, and
are required to be disclosed by NI 43-101. However, these terms are not defined under Industry Guide 7 and are not permitted to be used in reports and registration statements of United States companies
filed with the SEC. Investors are cautioned not to assume that any part or all of the mineral deposits in these categories will ever be converted into mineral reserves. “Inferred mineral resources” have a
great amount of uncertainty as to their existence, and great uncertainty as to their economic and legal feasibility. It cannot be assumed that all or any part of an inferred mineral resource will ever be
upgraded to a higher category. Under Canadian rules, estimates of inferred mineral resources may not form the basis of feasibility or pre-feasibility studies, except in rare cases. Investors are cautioned
not to assume that all or any part of an inferred mineral resource exists or is economically or legally mineable. Disclosure of “contained ounces” in a mineral resource is permitted disclosure under
Canadian regulations. In contrast, the SEC only permits U.S. companies to report mineralization  that does not constitute “mineral reserves” by SEC standards as in place tonnage and grade without
reference to unit measures. 

Accordingly, information contained in this MD&A may not be comparable to similar information made public by U.S. companies subject to the reporting and disclosure requirements under the United
States federal securities laws and the rules and regulations of the SEC thereunder. 

Page 2

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

COMPANY OVERVIEW AND STRATEGY 

First  Mining  is  a  mineral  exploration  and  development  company  focused  on  acquiring,  exploring,  de-risking  and,  ultimately,  advancing  its  high-quality  mineral  projects  in  Eastern  Canada  towards
production. From its inception in 2015, First Mining rapidly and opportunistically acquired mining properties and projects when market valuations for these assets were significantly lower than in the
immediately preceding years. Now the Company’s key objective is to increase the economic value of its mineral property portfolio through development and de-risking activities. As at the date of this
MD&A, the Company has a portfolio of 25 mineral properties located in Canada, Mexico and the United States. The following table highlights the Company’s projects that were accumulated:

Date

Acquired Legal Entity

Project

June 16, 2016 

June 9, 2016 

April 28, 2016 

April 8, 2016 

Tamaka Gold Corporation (“Tamaka”) (1)

Goldlund Gold Project 

Cameron Gold Operations Ltd. (“Cameron Gold”)(2)

Cameron Gold Project 

N/A – asset acquisition 

Pitt Gold Project 

Clifton Star Resources Inc. (“Clifton Star”)(3)

Duquesne Gold Project 
10% indirect interest in the Duparquet Gold Project 
Joutel & Morris Gold Projects 

November 16, 2015 

November 13, 2015 

PC Gold Inc. (“PC Gold”) (3)

Gold Canyon Resources Inc. (“Gold Canyon”)(3)

July 7, 2015 

Coastal Gold Corp. (“Coastal Gold”)(3)

Pickle Crow Gold Project 

Springpole Gold Project 
Horseshoe Island Gold Project 

Hope Brook Gold Project 
Lac Virot Iron Ore Project 

Location

Northern Ontario, Canada 

Northern Ontario, Canada 

Québec, Canada 

Québec, Canada 

Northern Ontario, Canada 

Northern Ontario, Canada 

Newfoundland, Canada

(1) 
(2) 
(3) 

Previously a privately held company.
Previously a subsidiary of a publicly listed company.
Previously a publicly listed company.

SIGNIFICANT COMPANY EVENTS 

Highlights for 2017 (together with subsequent events up to March 21, 2018) include: 

New Strategy, Name Change, and Appointment of New CEO 

On January 10, 2018, the Company announced a change in its corporate name to “First Mining Gold Corp.”, and a change in the Company’s strategy to focus advancing its existing mineral properties to
maximize shareholder value. In connection with the new strategy, the Company announced the appointment of Mr. Jeff Swinoga as the Company’s new Chief Executive Officer (“CEO”), with Mr.
Swinoga  succeeding  Dr.  Chris  Osterman,  who  will  assume  the  role  of  Chief  Operating  Officer  (“COO)”.  Mr.  Patrick  Donnelly  remains  in  his  role  as  President  of  the  Company.  The  shares  of  the
Company commenced trading on the Toronto Stock Exchange (the “TSX”) under the new corporate name on January 11, 2018, with the ticker symbol, “FF”, unchanged. 

The Company also highlighted First Mining’s plans for 2018, which are as follows: 

(cid:1) The Company plans to focus on advancing the permitting and development of its 100% owned Springpole Gold Project following the positive results of the independent Preliminary Economic

Assessment (“PEA”) announced in September 2017, including commencing the environmental assessment process.

(cid:1) The  Company  is  budgeting  a  minimum  of  $5  million  for  expenditures  on  its  Canadian  mineral  properties  which  includes  7,000  metres  of  in-fill  and  exploration  drilling  at  its  100%  owned

Goldlund Gold Project. 

Page 3

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

Springpole Gold Project Updates 

Negotiation Protocol Agreement

On February 13, 2018, the Company announced that it signed a negotiation protocol agreement (the “Negotiation Protocol”) with the Lac Seul First Nation, the Slate Falls First Nation and the Cat Lake
First Nation in Ontario (together, the “Shared Territory Protocol Nations”). This follows the March 3, 2017 signing of a Shared Territory Protocol whereby the Shared Territory Protocol Nations
agreed to share certain geographic areas (the “Shared Territory”) based on traditional use and impact, and to share ownership in development and management of natural lands and resources within
their territory to maximize benefits for each community.

Under the Negotiation Protocol, First Mining and the Shared Territory Protocol Nations will work together in a responsible, cooperative and productive manner in relation to the development of First
Mining’s  Springpole  Gold  Project  in  northwestern  Ontario,  Canada  (“Springpole”).  To  achieve  this,  a  Joint  Development  Team  (“JDT”)  consisting  of  representatives  from  each  Shared  Territory
Protocol Nation and from First Mining will be established. The JDT will meet quarterly to review and discuss First Mining’s exploration and development activities at Springpole within the Shared
Territory. 

Permitting Activities and Filing of Project Description

On October 26, 2017, the Company provided a summary on the current and proposed future permitting activities at Springpole. Updates of those permitting activities are as follows: 

(cid:1) The  Company  submitted  a  Project  Description  document  to  the  Canadian  Environmental  Assessment  Agency  (the  “CEAA”)  in  early  February  2018.  The  Project  Description  is  a  required

government filing that will initiate the federal Environmental Assessment (“EA”) process for Springpole. 

(cid:1) The Project Description had been accepted, and Springpole is now registered by the CEAA. The Company can commence the EA and the preparation of an Environmental Impact Statement

(“EIS”) for Springpole. 

(cid:1) The EA process and eventual project approval is expected to take 18 to 24 months, after which permitting for “start of construction” can commence. Permitting is expected to begin immediately
after EA approval is received, and is expected to take 12 to 18 months. To help streamline the process, the Company intends to have its permit application submissions and technical supporting
documents ready for filing as soon as Springpole is released of all EA obligations. 

(cid:1) In parallel with the federal EA process, the Company has also commenced discussions with the Ontario Ministry of Environment and Climate Change (“MOECC”) for the purposes of entering
into a Voluntary Agreement with the MOECC for Springpole and thus initiating an Individual EA under the Ontario Environmental Assessment Act. A decision from MOECC on this is expected
soon, after which Terms of Reference for the provincial EA will be prepared and submitted to MOECC for review. 

(cid:1) The Company also intends to continue engaging with local stakeholders, including local Indigenous groups, and expects to sign a number of agreements with these groups in the near future. 

(cid:1) The Company is in the process of obtaining the necessary permits from the Ministry of Natural Resources and Forestry in Red Lake to build a temporary road corridor to Springpole. A provincial

class EA for the temporary road corridor was successfully completed in 2014. 

On March 7, 2018, the Company announced that a Project Description for Springpole had been accepted by the CEAA. The acceptance of the Project Description by the CEAA initiates the screening
process to determine whether a federal EA is required for Springpole. The CEAA now has until April 20, 2018 to decide whether a federal EA is required for Springpole (a public comment period will
also take place during this time, between March 6 and 26th). For further details regarding the federal EA process, please see the Company’s news release dated March 7, 2018. 

Page 4

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

Preliminary Economic Assessment

On September 21, 2017, the Company announced an update of an independent PEA for Springpole. The updated PEA estimates a post-tax net present value (“NPV”), at a 5% discount rate, of US$792
million, which represents an increase of approximately 104% compared to the previous PEA. Highlights of the PEA are as follows: 

Parameters
Mine life 
Initial capital cost 
Base case gold price 
Base case silver price 
Exchange rate (CAD/USD) 
Economic Results
Pre-tax NPV at 5% discount rate 
Pre-tax Internal rate of return 
Post-tax NPV at 5% discount rate 
Post-tax Internal rate of return 
Non-discounted post-tax payback period 

2017 Updated PEA
12 years
US$586 million
US$1,300 per ounce
US$20 per ounce
0.75
2017 Updated PEA
US$1,159 million
32.3%
US$792 million
26.2%
3.2 years

2013 PEA
11 years 
US$438 million 
US$1,300 per ounce 
US$25 per ounce 
1.00 
2013 PEA
US$579 million 
25.4% 
US$388 million 
13.8% 
2.9 years 

Subsequently, on October 30, 2017, the Company filed on SEDAR an independent technical report titled “Preliminary Economic Assessment Update for the Springpole Gold Project, Ontario, Canada”
that was prepared by SRK Consulting (Canada) Inc. (“SRK”) in accordance with NI 43-101. The report is dated October 16, 2017 and it outlines the PEA and mineral resource estimate for Springpole. 

Readers are cautioned that the PEA is preliminary in nature, it includes inferred mineral resources that are considered too speculative geologically to have the economic considerations applied to them
that  would  enable  them  to  be  categorized  as  mineral  reserves,  and  there  is  no  certainty  that  the  PEA  will  be  realized.  Mineral  resources  that  are  not  mineral  reserves  do  not  have  demonstrated
economic viability. Actual results may vary, perhaps materially. The Company is not aware of any environmental, permitting, legal, title, taxation, socio-political, marketing or other issue which may
materially  affect  this  estimate  of  mineral  resources.  The  projections,  forecasts  and  estimates  presented  in  the  PEA  constitute  forward-looking  statements  and  readers  are  urged  not  to  place  undue
reliance on such forward-looking statements.

Metallurgical Diamond Drilling Program at Springpole

On February 6, 2017, the Company announced the completion of a metallurgical diamond drilling program at Springpole. Highlights were as follows: 

(cid:1) Hole PM-DH-01 intersected 1.22 g/t gold (“Au”) over 354.5 metres including 1.65 g/t Au over 177.0 metres. 
(cid:1) Hole PM-DH-02 intersected 1.51 g/t Au over 341.0 metres including 2.81 g/t Au over 87.0 metres. 
(cid:1) Hole PM-DH-03 intersected 1.25 g/t Au over 359.0 metres including 2.75 g/t Au over 44.0 metres. 
(cid:1) Hole PM-DH-04 intersected 2.15 g/t Au over 146.7 metres including 2.54 g/t Au over 108.7 metres. 

A total of four holes comprising approximately 1,200 metres were drilled during the fall 2016 program with hole locations specifically designed to recover sample material that is representative of the
Springpole deposit, and to provide material for metallurgical testing. Material from the drill holes had been subjected to both assay testing and metallurgical testing. The results from the metallurgical
testing program were incorporated into the updated PEA, the results of which were announced on September 21, 2017. 

Page 5

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

Goldlund Gold Project Updates 

Exploration and Infill Drilling Campaigns

Given the success of the Company’s Phase 1 drilling campaign (comprising 100 holes for 24,300 metres), the Company commenced its Phase 2 drilling campaign, comprising approximately 17,500
metres, on its Goldlund Gold Project located near the town of Sioux Lookout in northwestern Ontario, Canada (“Goldlund”). Nine sets of assays results were announced between April 25, 2017 and
February 8, 2018. 

Highlights of recently released drilling results are below:

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

o 

Hole GL-17-106 intersected 202.0 metres of 1.39 g/t Au 
Including 2.0 metres of 43.28 g/t Au 
Hole GL-17-053 intersected 179.0 metres of 1.13 g/t Au 
Including 2.0 metres of 12.07 g/t Au 
And 43.0 metres of 3.01 g/t Au

o 
o 

o 

Hole GL-17-065 intersected 90.0 metres of 1.32 g/t Au 
Including 2.0 metres of 11.82 g/t Au 
Hole Gl-17-005 intersected 313.0 metres of 0.81 g/t Au 
Including 6.0 metres of 5.43g/t Au 
Hole GL-17-045 intersected 78.0 metres of 1.96 g/t Au 
Including 2.0 metres of 61.37 g/t Au 
Hole GL-17-032 intersected 64.5 metres of 3.25 g/t Au 

o 

o 

o 

Including 0.5 metres of 335.76 g/t Au 

Hole GL-17-059 intersected 70.5 metres of 2.50 g/t Au 

o 

Including 0.5 metres of 186.49 g/t Au 

o 

Hole GL-17-014 intersected 6.0 metres of 30.69 g/t Au 
Including 2.0 metres of 91.63 g/t Au 
Hole GL-17-084 intersected 34.0 metres of 4.30 g/t Au 
Including 2.0 metres of 48.72 g/t Au 
Hole GL-17-021 intersected 52.0 metres of 2.21 g/t Au 
Including 2.0 metres of 43.09 g/t Au 

o 

o 

The goals of the Phase 1 and Phase 2 drilling campaigns are to upgrade the current NI 43-101 inferred mineral resources at Goldlund into the measured and indicated categories as well as to increase the
aggregate mineral resource ounces. 

Updated Technical Report

On February 10, 2017, the Company filed on SEDAR an independent technical report titled “Technical Report and Resource Estimation Update on the Goldlund Project” that was prepared by WSP
Canada Inc. (“WSP”) in accordance with NI 43-101. The report is dated January 23, 2017 and it outlines a mineral resource estimate for Goldlund.

Highlights of the Goldlund deposit are as follows: 

(cid:1) At a 0.4 g/t Au cut-off grade, the Goldlund deposit contains pit constrained Indicated Resources of 9.3 million tonnes at 1.87 g/t Au or 560,000 ounces of gold. 
(cid:1) At a 0.4 g/t Au cut-off grade, the Goldlund deposit contains pit constrained Inferred Resources of 40.9 million tonnes at 1.33 g/t Au or 1,750,000 ounces of gold. 

Page 6

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

Hope Brook Gold Project Update 

In the summer of 2017, a LIDAR airborne survey, which utilized laser beams to measure the ground surface elevation, was carried out over certain claims comprising the Hope Brook Gold Project
located  in  Newfoundland, Canada  (“Hope Brook”).  The  information  captured  by the  LIDAR  airborne  survey  was  used  to  build  a  3D topographic  map,  which  contributed  towards  assessment work
requirements for Hope Brook. In addition, the Company completed approximately 850 metres of drilling at Hope Brook in September 2017 to identify new areas of mineralization within the Ironbound
Hill target which is located approximately 25 kilometres (“km”) from the main resources area and 8 km from Highway 480. 

Cameron Gold Project Update 

In the summer of 2017, a LIDAR airborne survey was carried out over the Cameron Gold Project located in the southern part of western Ontario (“Cameron”). The information captured by the LIDAR
airborne survey was used to build a 3D topographic map, which contributed towards assessment work requirements for Cameron.

On March 22, 2017, the Company announced that it had filed on SEDAR an independent technical report outlining the updated resource estimate for Cameron. The report, titled “Technical Report on
the Cameron Gold Deposit, Ontario, Canada”, was prepared by Optiro Pty Ltd. (“Optiro”), and is dated January 17, 2017. 

Highlights of the Cameron deposit are as follows: 

(cid:1) At a 0.55 g/t Au cut-off grade, the Cameron deposit contains pit constrained Measured and Indicated Resources of 3.5 million tonnes at 2.45 g/t Au or 274,000 ounces of gold. 
(cid:1) At a 0.55 g/t Au cut-off grade, the Cameron deposit contains pit constrained Inferred Resources of 35,000 tonnes at 2.45 g/t Au or 3,000 ounces of gold. 
(cid:1) At a 2.00 g/t Au cut-off grade, the Cameron deposit contains underground Measured and Indicated Resources of 2.0 million tonnes at 2.90 g/t Au or 190,000 ounces of gold. 
(cid:1) At a 2.00 g/t Au cut-off grade, the Cameron deposit contains underground Inferred Resources of 6.5 million tonnes at 2.54 g/t Au or 530,000 ounces of gold. 

Pickle Crow Gold Project Update 

On February 3, 2017, the Company announced the completion of an initial diamond drill program at its Pickle Crow Gold Project located in northern Ontario, Canada (“Pickle Crow”). Highlights were
as follows:

(cid:1) Hole PC-16-306 intersected 1.28 g/t Au over 12.70 metres including 15.14 g/t Au over 0.70 metres in the middle vein zone of the No. 15 Vein. 
(cid:1) Visible gold was intersected in Hole PC-16-306 in the lower vein zone of the No. 15 Vein. 

A total of nine holes comprising approximately 1,300 metres were drilled during this drill program, which commenced in fall 2016. The objective of this drill program was to test extensions of known
vein zones and discover new high-grade gold mineralization. Gold mineralization was encountered in seven of the nine drill holes and visible gold was intercepted in the lower most vein zone of the No.
15 Vein structure. 

In addition, the Company drilled a further five holes comprising 1,100 metres in February 2017, which contributed towards future assessment work requirements for Pickle Crow.

Acquisition of Claims Associated with Existing Canadian Properties 

On September 11, 2017, the Company announced that it had acquired two claim groups, the Satterly Lake Claims, totaling 2,368 hectares, which are adjacent to the western edge of Springpole. The
Satterly Lake Claims collectively consist of 17 claims covering gold mineralization drilled by St. Joe Canada in the 1980s.

On February 10, 2017, the Company announced that it had acquired certain mineral claims located in Ontario and Quebéc. Under an agreement with GoldON Resources Ltd., the Company acquired five
unpatented mining claims located near Pickle Lake, Ontario, totaling 864 hectares, in exchange for 200,000 common shares of the Company. Under a separate agreement with a private individual, the
Company acquired eighteen mining claims located in the Township of Duparquet, Québec, totaling 279 hectares, in exchange for $250,000 in cash and 2,500,000 common shares of the Company.

Page 7

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

Graduation to the TSX

First Mining's common shares commenced trading on the TSX at the market open on June 22, 2017. First Mining's common shares continue to trade under the symbol "FF" on the TSX. In conjunction
with the graduated listing to the TSX, the Company's common shares were voluntarily delisted from the TSX Venture Exchange (“TSXV”) prior to their commencement of trading on the TSX. 

Settlement of Debenture Liability

Pursuant to the amalgamation with Tamaka on June 16, 2016, the Company assumed a liability of $2,139,900 in connection with three debentures (the “Debentures”) that had previously been issued by
Tamaka to Kesselrun Resources Ltd. (“Kesselrun”). 

On June 30, 2017, the Company settled the Debentures through the issuance to Kesselrun of 4,700,000 First Mining common shares, which were valued at $3,102,000 based on the closing price as at
June 30, 2017, and payment to Kesselrun of $200,000 cash. Given that the Company provided consideration in excess of the carrying value of the liability for the Debentures, the excess amount has been
capitalized  to  Goldlund  as  additional  consideration  in  respect  of  the  Tamaka  transaction.  Following  the  settlement  of  the  Debentures  and  the  loans  payable  to  First  Majestic  Silver  Corp.  (“First
Majestic”) in the year ended December 31, 2017, the Company has been debt free since June 30, 2017, and remains debt free (other than trade payables in the ordinary course of business). 

Page 8

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

MINERAL PROPERTY PORTFOLIO LOCATIONS [COMBINED SURFACE AREA OF 309,001 HECTARES(1)] 

(1) 

Comprises 170,138 Hectares, 137,301 Hectares, and 1,562 Hectares in Canada, Mexico, and the United States, respectively.

The Company classifies its mineral properties as Tier 1, Tier 2, and Tier 3: 

(cid:1) Tier 1 projects are core, material assets which include the Company’s largest and most advanced mineral resource-stage projects with more than one million ounces of attributable gold, located

in Eastern Canada. 

(cid:1) Tier 2 projects are resource-stage assets which host mineral resources of less than one million ounces of attributable gold. 
(cid:1) Tier 3 projects are grassroots exploration projects that host mineralization but have not received sufficient drilling to delineate mineral resources. 

Page 9

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

MINERAL PROPERTY BALANCES

As at December 31, 2017 and December 31, 2016, the Company had capitalized the following acquisition, exploration and evaluation costs to its mineral properties: 

Balance
December 31,
2016

Acquisition

Concessions, 
taxes,and
royalties

Wages and
salaries

Drilling,
exploration,
and technical
consulting

Assaying, field
supplies, and 
environmental

Travel and other
expenditures

Option payments
and recoveries

Currency
translation
adjustments

Disposal or
write-downs

Balance
December 31,
2017

$

  17,595,297  $

- $

20,750  $

   185,989  $

    397,182  $

181,702  $

    283,512  $

- $

- $

- $

18,664,432 

68,121,214 

15,821,422 

5,023,019 

2,073,841 

26,016,703 

85,103,290 

-

243,000 

180,000 

-

-

-

1,195,629 

2,500,000 

314,705 

62,629 

824

-

38,140 

2,754 

2,004 

443,195 

23,880 

89 

-

107,876 

580,923 

445

462,331 

312,668 

22,898 

5,288 

174,266 

4,173,421 

9,877 

356,930 

69,201 

3,512 

1,213 

299,898 

2,124,829 

3,460 

457,379 

25,528 

1,776 

-

39,299 

626,424 

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

70,398,754 

16,495,328 

5,052,118 

2,080,342

26,676,182 

93,807,270 

2,515,786 

$

219,754,786  $

4,118,629  $

441,806  $

1,342,397  $

5,557,931  $

3,040,745  $

1,433,918  $

- $

- $

- $

235,690,212 

760,386 

711,626 

829,459 

702,521 

3,003,992  $

703,445 

-

-

-

-

- $

-

76,213 

112,002 

190,982 

244,903 

624,100  $

39,338 

-

-

-

-

- $

-

24,264 

8,069 

4,318 

23,163 

1,557 

60 

597

1,126 

-

131 

3,142 

1,626 

      59,814  $

3,340  $

        4,899  $

-

-

620 

223,462,223  $

4,118,629  $

1,105,244  $

1,342,397  $

5,617,745  $

3,044,085  $

1,439,437  $

$

$

-

-

-

-

- $

-

- $

(52,338) 

(49,663) 

(59,371) 

(51,912) 

(213,284)  $

(45,221) 

(258,505)  $

-

-

-

-

- $

-

- $

810,082 

782,225 

969,127 

921,427 

3,482,861 

698,182 

239,871,255

Balance
December 31,
2015

Acquisition

Concessions, 
taxes,and
royalties

Wages and
salaries

Drilling,
exploration,
and technical
consulting

Assaying, field
supplies, and 
environmental

Travel and other 
expenditures

Option payments
and recoveries

Currency
translation
adjustments

Disposal or
write-downs

Balance
December 31,
2016

$

17,543,366  $

(45,000)  $

38,900  $

7,492  $

25,718  $

19,081  $

5,740  $

- $

- $

- $

17,595,297 

66,249,495 

15,176,626 

-

-

-

-

-

153,120 

4,980,624 

2,047,786 

25,799,192 

84,859,301 

256,992 

122,984 

1,280 

732 

3,267 

3,151 

332,890 

17,215 

-

-

65,414 

71,374 

663,348 

315,892 

28,785 

25,182 

108,888 

92,629 

466,532 

32,128 

6,428 

-

20,395 

64,009 

151,957 

3,457 

5,902 

141 

19,547 

12,826 

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

68,121,214 

15,821,422 

5,023,019 

2,073,841 

26,016,703 

85,103,290 

Hope Brook 

Springpole 

Pickle Crow 

Duquesne 

Pitt 

Cameron 

Goldlund(1)

Others in Canada 

Canada Total

Miranda 

Socorro 

San Ricardo 

Others in Mexico 

Mexico Total 

USA

TOTAL 

Hope Brook 

Springpole 

Pickle Crow 

Duquesne 

Pitt 

Cameron 

Goldlund 

Canada Total

$

98,969,487 $

117,795,023 $

427,306 $

494,385 $

1,260,442 $

608,573 $

199,570 $

- $

- $

- $

219,754,786

Miranda 

Socorro 

San Ricardo 

Penasco Quemado 

La Frazada 

Pluton 

Others in Mexico 

Mexico Total

USA

Burkina Faso

TOTAL

679,715 

587,889 

634,908 

2,783,382 

1,891,699 

904,292 

460,099 

7,941,984 $

680,860 

-

-

-

-

-

-

-

- $

-

-

361,894 

47,409 

105,543 

146,431 

105,726 

1,845 

65,882 

287,236 

760,072 $

40,977 

-

21,645 

9,636 

24,013 

6,308 

-

906 

12,121 

74,629 $

-

85,385 

16,468 

7,341 

18,742 

-

-

2,277 

3,985 

6,512 

11,299 

17,797 

-

-

885 

1,217 

9,238 

7,416 

6,525 

242 

-

512 

5,501 

-

-

-

-

-

-

(53,018) 

(20,601) 

(17,498) 

(18,957) 

(145,747) 

(97,947) 

(35,518) 

(14,620) 

-

-

-

(2,749,911) 

(1,795,597) 

(939,236) 

760,386 

711,626 

829,459 

-

-

-

-

702,521 

48,813 $

37,710 $

29,434 $

(53,018) $

(350,888) $

(5,484,744) $

3,003,992

460 

5,864 

-

22,290 

275 

9,681 

-

-

(19,127) 

-

-

(485,114) 

703,445 

-

107,592,331 $

118,156,917 $

1,228,355 $

654,399 $

1,315,579 $

668,573 $

238,960 $

(53,018) $

(370,015) $

(5,969,858)

 $

223,462,223

$

$

(1) 

During  the  year  ended  December  31,  2017,  the  Company  settled  the  liability  for  the  Debentures  with  Kesselrun.  As  part  of  the  settlement  agreement,  the  Company  provided
consideration in excess of the initial estimate of the fair value of the Debentures; this amount has been capitalized to Goldlund as additional consideration in respect of the Tamaka
transaction.

During the year ended December 31, 2017, the Company completed 24,300 metres of drilling (Phase 1), and commenced and drilled approximately 10,700 metres (Phase 2) at Goldlund. In addition, the
Company completed 1,100 metres and 863 metres of drilling at Pickle Crow and Hope Brook, respectively. As a result, the Company’s drilling, exploration, and technical consulting expenditures were
higher during the year ended December 31, 2017 compared to the prior year. In addition, the Company paid Mexican mining concession fees to maintain its legal rights to explore mineral properties in
Mexico. The Mexican mining concession fees decreased from the prior year following the sale of three Mexican mineral properties in the transaction with Silver One Resources Inc. (“Silver One”). The
acquisitions of mineral claims during the year are included under “Springpole”, “Pickle Crow”, and “Others in Canada” in the above table.

In addition to the above mineral property balances, $4,416,780 is recorded as mineral property investments on the statements of financial position, which represents the Company’s 10% indirect interest
in the Duparquet Gold Project in Québec, Canada.

Page 10

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

MINERAL PROPERTY PORTFOLIO NI 43-101 GOLD RESOURCES (1)

Project

Tonnes

Management Discussion & Analysis
For the three months and year ended December 31, 2017

Gold
Grade (g/t)

Silver
Grade
(g/t)

Contained Gold
Ounces (oz)

Contained
Silver
Ounces (oz)

Measured Resources

Cameron Gold Project(2)

Duparquet Gold Project(3)

Indicated Resources

Springpole Gold Project(4)

Hope Brook Gold Project 

Goldlund Gold Project 

Cameron Gold Project(5)

Duparquet Gold Project(3)

Duquesne Gold Project 

Inferred Resources

Springpole Gold Project(4)

Goldlund Gold Project 

Hope Brook Gold Project 

Cameron Gold Project(6)

Pickle Crow Gold Project(7)

Duparquet Gold Project(3)

Duquesne Gold Project 

Pitt Gold Project 

Total Measured Resources

Total Indicated Resources

Total Measured and Indicated Resources

Total Inferred Resources

3,360,000 

16,500 

139,100,000 

5,500,000 

9,300,000 

2,170,000 

5,954,000 

1,859,000 

11,400,000 

40,900,000 

836,000 

6,535,000 

10,300,000 

2,846,000 

1,563,000 

1,076,000 

3,376,500

163,883,000

167,259,500

75,456,000

2.75 

1.45 

1.04 

4.77 

1.87 

2.40 

1.57 

3.33 

0.63 

1.33 

4.11 

2.54 

3.90 

1.46 

5.58 

7.42 

2.74

1.28

1.31

1.89

-

-

297,000 

770 

-

-

5.40 

4,670,000 

24,190,000 

-

-

-

-

-

3.10 

-

-

-

-

-

-

-

-

5.70

5.70

3.10

844,000 

560,000 

167,000 

300,700 

199,000 

230,000 

1,750,000 

110,000 

533,000 

1,262,000 

133,400 

281,000 

257,000 

297,770

6,740,700

7,038,470

4,556,400

-

-

-

-

-

1,120,000 

-

-

-

-

-

-

-

-

24,190,000

24,190,000

1,120,000

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 
(7) 

The mineral resources and reserves set out in this table are based on the technical report for the applicable property, the title and date of which are set out under the heading “Mineral Property
Portfolio Review” in this MD&A.
Comprises 2,670,000 tonnes of pit-constrained (0.55 g/t Au cut-off) Measured resources at 2.66 g/t Au, and 690,000 tonnes of underground (2.00 g/t Au cut-off) Measured resources at 3.09 g/t
Au.
The Company owns a 10% indirect interest in the Duparquet Gold Project, and the Measured, Indicated and Inferred Resources shown in the above table reflect the Company’s 10% indirect
interest.
Open pit mineral resources are reported at a cut off grade of 0.4 g/t Au. Cut-off grades are based on a gold price of US$1,400/oz. and a gold processing recovery of 80% and a silver price of
US$15/oz and a silver processing recovery of 60%. The estimated life of mine strip ratio for the resource estimate is 2.1.
Comprises 820,000 tonnes of pit-constrained (0.55 g/t Au cut-off) Indicated resources at 1.74 g/t Au, and 1,350,000 tonnes of underground (2.00 g/t Au cut-off) Indicated resources at 2.08 g/t
Au.
Comprises 35,000 tonnes of pit-constrained (0.55 g/t Au cut-off) Inferred resources at 2.45 g/t Au, and 6,500,000 tonnes of underground (2.00 g/t Au cut-off) Inferred resources at 2.54 g/t Au.
Comprises  3,628,000  tonnes  of  pit-constrained  (0.35  g/t  Au  cut-off)  Inferred  resources  at  1.10  g/t  Au,  and  6,522,000  tonnes  of  underground  Inferred  resources  that  consist  of:  (i)  a  bulk
tonnage, long-hole stoping (2.00 g/t Au cut-off); and (ii) a high-grade cut-and-fill component (2.80 g/t Au cut-off) over a minimum width of 1 metre.

Page 11

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

MINERAL PROPERTY PORTFOLIO QUARTERLY GROWTH IN NI 43-101 GOLD RESOURCES

(1) 

As at Q1 2016, the Company owned Hope Brook, Springpole, and Pickle Crow, whose NI 43-101 gold resources are represented in the above chart.

MINERAL PROPERTY PORTFOLIO REVIEW

First Mining’s portfolio has properties located in Canada, Mexico, and the United States, with on-going gold exploration and development programs, which are expected to be funded mostly through the
sale of equity, and through joint venture partnerships. The following section discusses the Company’s priority and other significant projects.

Readers  are  cautioned  that,  with  respect  to  any  PEA  referenced  in  this  MD&A,  a  PEA  is  preliminary  in  nature  and  includes  inferred  mineral  resources  that  are  considered  too  speculative
geologically  to  have  the  economic  considerations  applied  to  them  that  would  enable  them  to  be  categorized  as  mineral  reserves,  and  there  is  no  certainty  that  a  PEA  will  be  realized.  Mineral
resources that are not mineral reserves do not have demonstrated economic viability. The basis for the PEA and the qualifications and assumptions made by the qualified person are set out in the
sections of this MD&A where the results of a PEA are discussed.

Page 12

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

Canadian Mineral Properties

Tier 1 Projects

Springpole, Ontario 

Acquired  through  the  acquisition  of  Gold  Canyon  in  2015,  the  Springpole  property  covers  an  area  of  32,240  hectares,  including  36  patented  and  300  unpatented  claims.  The  project  is  located  in
northwestern  Ontario,  approximately  110  km  northeast  of  the  town  of  Red  Lake  and  is  situated  within  the  Birch-Uchi  Greenstone  Belt.  The  large  open  pittable  resource  is  supported  by  significant
infrastructure, including a 72 man onsite camp, winter road access, a logging road within 10 km and nearby power lines. The project contains indicated mineral resources of 139.1 Mt grading 1.04 g/t Au
and 5.40 g/t silver (“Ag”), containing 4,670,000 oz Au and 24,190,000 oz Ag, and inferred mineral resources of 11.4 Mt grading 0.63 g/t Au and 3.10 g/t Ag, containing 230,000 oz Au and 1,120,000 oz
Ag. Springpole is located within a pro-mining jurisdiction that is covered by Treaty Three and Treaty Nine First Nations Agreements.

A technical report titled “Preliminary Economic Assessment Update for the Springpole Gold Project, Ontario, Canada”, that was prepared by SRK, was filed by the Company on SEDAR on October 30,
2017, and is available under the Company’s SEDAR profile at www.sedar.com and on the Company’s website at www.firstmininggold.com. The PEA contemplates mining and processing material at
36,000 tonnes per day at an average head grade of 1.00 g/t Au and 5.28 g/t Ag.

Goldlund, Ontario 

Acquired through the amalgamation with Tamaka in 2016, the Goldlund property covers an area of 23,858 hectares in northwestern Ontario, and consists of 27 patented claims, 152 unpatented claims, 1
mining lease, and 1 license of occupation. The area is underlain by sedimentary and volcanic rocks, numerous intermediate to mafic subvolcanic intrusive sheets, and is intruded by several granitoid
stocks.  The  majority  of  identified  mineralization  is  hosted  within  the  Central  and  Southern  Volcanic  Belts  and  historic  production  demonstrates  the  presence  of  small  zones  of  higher-grade
mineralization. A technical report titled “Technical Report and Resource Estimation Update on the Goldlund Project”, that was prepared by WSP, was filed on SEDAR on February 10, 2017, and is
available under the Company’s SEDAR profile at www.sedar.com and on the Company’s website at www.firstmininggold.com.

Goldlund contains indicated mineral resources of 9.3 Mt grading 1.87 g/t Au, containing 560,000 oz Au, and inferred mineral resources of 40.9 Mt grading 1.33 g/t Au, containing 1,750,000 oz Au.
Mining in the 1980s produced approximately 90,700 tonnes at 5.14 g/t Au from underground and 39,000 tonnes at 5.83 g/t from a small open pit. The project has excellent infrastructure with year-round
road access to the property from Ontario Highway 72, which is 2 km to the south, and regional power lines which are 15 km to the north. There is a strong relationship with the towns and First Nation
groups in the local communities. 

Hope Brook, Newfoundland 

Acquired through the acquisition of Coastal Gold in 2015, the Hope Brook property covers an area of 26,650 hectares, including 7 mineral licenses, with a deposit hosted by pyritic silicified zones
occurring  within  a  deformed,  strike-extensive  advanced  argillic  alteration  zone.  A  technical  report  titled  “2015  Mineral  Resource  Estimate  Technical  Report  for  the  Hope  Brook  Gold  Project,
Newfoundland and Labrador, Canada”, that was prepared by Mercator Geological Services Limited, was filed by the Company on SEDAR on November 27, 2015, and is available under the Company’s
SEDAR  at  www.sedar.com  profile  and  on  the  Company’s  website  at  www.firstmininggold.com.  The  resource  covers  1.5  km  of  an  8  km  mineralized  structure.  The  project  hosts  indicated  mineral
resources of 5.5 Mt grading 4.77 g/t Au, containing 844,000 oz Au, and inferred mineral resources of 836,000 t grading 4.11 g/t Au, containing 110,000 oz Au. Substantial infrastructure includes a ramp
to 350 metres below surface with vent raise, power, access by sea and air, and a strong local labour force. Drill targets with potential to significantly increase resources have already been outlined. Hope
Brook  was  a  former  operating  gold  mine  that  produced  752,163  oz  Au  from  1987  to  1997  and  there  is  strong  support  from  the  local  community  and  the  Province  of  Newfoundland  for  future
development.

Page 13

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

Cameron, Ontario 

Acquired through the acquisition of Cameron Goldin 2016, the Cameron property covers an area of 44,853 hectares and comprises 24 patented claims, 226 unpatented claims, 4 mining leases, and 7
licenses of occupation. The Cameron deposit is a greenstone-hosted gold deposit and the mineralization is mainly hosted in mafic volcanic rocks within a northwest trending shear zone (Cameron Lake
Shear Zone) which dips steeply to the north east. A technical report titled “Technical Report on the Cameron Gold Deposit, Ontario, Canada”, that was prepared by Optiro, was filed on SEDAR on
March 22, 2017, and is available under the Company’s SEDAR profile at www.sedar.com and on the Company’s website at www.firstmininggold.com. The project hosts pit constrained (0.55 g/t Au cut-
off) measured and indicated mineral resources of 3.5 million tonnes at 2.45 g/t Au or 274,000 ounces of gold and pit constrained (0.55 g/t Au cut-off) inferred mineral resources of 35,000 tonnes at 2.45
g/t Au or 3,000 ounces of gold in addition to underground (2.00 g/t Au cut-off) measured and indicated mineral resources of 2.0 million tonnes at 2.90 g/t Au or 190,000 ounces of gold and underground
(2.00 g/t Au cut-off) inferred mineral resources of 6.5 million tonnes at 2.54 g/t Au or 530,000 ounces of gold. There is excellent infrastructure with year round road access to the property from nearby
highway and power lines within 20 km.

Pickle Crow, Ontario 

Acquired through the acquisition of PC Gold in 2015, the Pickle Crow project covers an area of 13,184 hectares and comprises 114 patented claims and 83 unpatented claims. The area is located in
northwestern  Ontario  and  is  covered  by  the  Treaty  Nine  First  Nations  Agreement.  A  technical  report  titled  “A  Mineral  Resource  Estimate  for  the  Pickle  Crow  Property,  Patricia  Mining  Division,
Northwestern  Ontario,  Canada”,  that  was  prepared  by  Micon  International  Limited,  was  filed  by  PC  Gold  on  SEDAR  on  June  2,  2011,  and  is  available  under  PC  Gold’s  SEDAR  profile  at
www.sedar.com and on the Company’s website at www.firstmininggold.com. The resource supports a high-grade underground and open pit operation. The project hosts inferred mineral resources of
10.3 Mt grading 3.9 g/t Au, containing 1,262,000 oz Au. Extensive infrastructure in place or proximal to the Pickle Crow project includes a 200 tonne per day gravity mill on site, generators and fuel
storage and paved road access to the property, and the project is within 10 km of a regional airport at Pickle Lake. Pickle Crow was a former high-grade operating mine until the late 1960s.

Tier 2 Projects

Duquesne Gold Project, Québec 

Acquired through the acquisition of Clifton Star in 2016, the Duquesne Gold Project located in the Abitibi Region of Québec (“Duquesne”) is situated on a property that covers an area of 2,323 hectares.
The Company owns a 100% interest in Duquesne which hosts an NI 43-101 indicated mineral resource of 1.9 Mt grading 3.33 g/t Au, containing 199,000 oz Au, and an inferred mineral resource of 1.6
Mt grading  5.58  g/t Au, containing 281,000 oz  Au.  A technical  report  titled “43-101  Technical Report Resource Estimate of  the  Duquesne Gold Property”, was filed by Clifton Star  on  SEDAR  on
October 28, 2011, and is available under Clifton Star’s SEDAR profile at www.sedar.com. The Duquesne project is situated along the Destor-Porcupine Break, which boasts historical production of 192
million oz Au. 

Pitt Gold Project, Québec 

Purchased from Brionor Resources Inc. in 2016, the Pitt Gold Project located in the Abitibi Region of Québec (“Pitt Gold”) is situated on a property that covers an area of 384 hectares and is close to
Duquesne and the Duparquet Gold Project (in which First Mining holds a 10% indirect interest). A technical report in support of these resources, titled “NI 43-101 Technical Report and Review of the
Preliminary  Mineral  Resource  Estimate  for  the  Pitt  Gold  Project,  Duparquet  Township,  Abitibi  Region,  Quebec,  Canada”,  was  filed  by  the  Company  on  SEDAR  on  January  6,  2017  under  the
Company’s SEDAR profile at www.sedar.com. At a cut-off grade of 3.0 g/t Au, Pitt Gold is estimated to have inferred mineral resources of 1,076,000 tonnes grading 7.42 g/t Au, containing 257,000 oz
Au.

Page 14

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

Tier 3 Projects

Lac Virot Iron Ore Project, Newfoundland 

Acquired  through  the  acquisition  of  Coastal  Gold  in  2015,  the  Lac  Virot  property  is  located  near  the  town  of  Labrador  City  in  western  Labrador.  The  Company  owns  a  100%  interest  in  4  mineral
licenses covering a total area of 13,109 hectares. The Lake Superior-type iron formation occurrences of the Lac Virot area lie in the Labrador-Québec Fold Belt or Labrador Trough, within the Sokoman
Formation of the Lower Proterozoic (Aphebian) Knob Lake Group. The project is in a strategic location surrounded by four iron ore mines in the Southern Labrador Trough. A total of 11,713 metres
were drilled in 42 holes during 2012 which focused on high priority targets previously outlined by an 882 km gravity survey.

Horseshoe Island Gold Project, Ontario 

Acquired through the acquisition of Gold Canyon in 2015, the Company’s 100% interest in the Horseshoe Island Gold Project, situated in the Archean Birch-Uchi greenstone belt, and within the prolific
Red Lake Mining District of northwestern Ontario, is comprised of 16 unpatented claims covering an area of 2,448 hectares. Gold Canyon previously completed an extensive Mobile Metal Ion survey
which displayed that elongate, shear-related gold anomalies are widespread and may be scattered along the entire 7 km length of the property. The surveys also produced copper and zinc anomalies in
VMS favorable environments. Historic drilling has indicated the presence of nickel, platinum, and palladium in a layered gabbro intrusive. The project has a long exploration history during which time
24,138 metres of drilling has been completed. 

Mexican Mineral Properties

Tier 3 Projects

Miranda, Sonora 

The Miranda gold property consists of three claims; Miranda, Miranda 1 and La Arena, that together cover 16,035 hectares in the Sonoran Desert within a structural corridor called the Sonora-Mojave
Megashear (the “SMM trend”).

The SMM trend hosts several operating gold mines and deposits, some of which exceed 10 million ounces of gold such as Herradura-Dipolos in western Sonora, Mexico, and other smaller deposits
known as Mesquite (7 M oz Au) and Picacho in Arizona, Mexico; Chanate in San Francisco, Mexico; and La Choya in Sonora, Mexico. The Miranda property lies in the south-central part of the SMM
trend, adjacent to the San Felix and El Antimonio mining districts on the south and east respectively. Miranda covers multiple prospects and gold occurrences including the inactive mines La Fortuna
and El Gigio (claims that are not owned by the Company but are surrounded by the Miranda gold property concessions). Additionally, the property exhibits structures and lithologies favorable for the
development of large orogenic (mesothermal) ore deposits similar to those occurring along the SMM trend. During 2015, 151 rock chip samples were taken and analyzed with values ranging between nil
and 7.29 g/t Au. Additionally, 3,486 soil samples were collected and analyzed. In September 2017, the Company conducted a structural analysis which is intended to prioritize drilling targets at the
Miranda gold property. 

Socorro, Sonora 

The Socorro property was reduced and separated into fractions in 2015 subject to government approval and now consists of four claims: El Socorro Frac 1, El Socorro Frac 2, El Socorro Frac 3 and
Tizoc R1, together covering an area of 35,654 hectares. It is a regional gold exploration play with dozens of pits and placer deposits with excellent potential to host both bulk open-pit, heap-leachable
deposits as well  as high-grade gold in high-angle  structures. The southern  part of the concession  covers  the  northern  extension of the El Chanate mine, while  the  central  and  northern  portion cover
mesothermal gold veins within a regional structure over 10 km long. 

Work to date on the property includes interpretation of ASTER images, mapping and initial surface reconnaissance.

During 2015, the Company took 53 rock chip samples on the property with values ranging from nil to 41.0 g/t Au. Additionally, 7,737 soil samples were taken and analyzed.

Page 15

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

San Ricardo, Sonora 

The  San  Ricardo  property  consists  of  nine  claims,  two  of  which,  San  Ricardo  and  San  Ricardo  2,  cover  an  area  of  50  hectares  and  an  existing  small  mine.  The  remaining  seven  claims:  Teocuitla,
Teocuitla 2, Teocuitla 4, Angel, Tlaloc, Tlaloc 2 and Aztlan, together cover an area of 37,350 hectares, and were staked by the Company between 2009 and 2011. Mineralization on the property is
epithermal in nature and has not been constrained along strike or depth by drilling. 

All underground workings on the San Ricardo vein system were opened up and sampled between 2009 to 2011, and several hundred metres of trenches were excavated and sampled. Subsequently, 14
diamond  drill-holes  were  drilled  on  the  property  to  test  two  veins,  the  Santa  Cruz  and  Mina  Antigua,  at  shallow  levels.  Drill  results  in  the  Santa  Cruz  vein  varied  from  minor  precious  metal
mineralization to 2.3 m at 23.1 g/t Au, whereas the Mina Antigua vein contained 4.5 m at 100.4 g/t Ag. 

During 2015, the Company took 59 reconnaissance rock samples with values ranging from nil to 33.7 g/t Au and completed a 4,993 soil samples geochemical survey. 

Puertecitos, Sonora 

The Puertecitos property consists of two claims, Puertecitos and Puertecitos 2, covering an area of 9,060 hectares staked by the Company in 2009. Located 32 km southwest of the Sasabe border crossing
between the US and Mexico, Puertecitos is 40 km west of the Company’s Los Tamales property and 32 km northeast of the Peñoles Los Humos deposit, a 625 Mt porphyry copper system grading 0.32%
Cu. Widespread copper oxides outcrop at Puertecitos and the presence of sericite and secondary biotite in breccia fragments from dikes and pipes suggest that a porphyry system may exist under the
extensive rhyolite flows on the property. In 2015, the Company entered into an option agreement with Peñoles under which Peñoles mapped and sampled the Puertecitos property. However, on August
8, 2016, Peñoles notified the Company of its decision to discontinue exploration on the project and consequently the option agreement was terminated. 

Los Tamales, Sonora 

The  Los  Tamales  property  consists  of  two  claims,  Teocuitla  5  and  Teocuitla  8,  which  together  cover  an  area  of  3,851  hectares  staked  by  the  Company  in  2010.  Los  Tamales  is  a  porphyry  copper-
molybdenum system located 125 km southwest of Tucson, Arizona and 28 km south of the US-Mexican border. The property was discovered by a water well sampling program during a joint United
States Geological Survey and Servicio Geologico Mexicano reconnaissance effort in the 1970s, and was the subject of two USGS open-file reports: 94-685 and 84-289. Five diamond drill holes tested
copper  and  molybdenum  soil  geochemical  anomalies  in  2013  along  a  5  km  strike  length  with  all  holes  showing  low  grade  chalcopyrite  and  molybdenite  mineralization.  The  deposit  as  currently
interpreted suggests it is the deep level of a large system dissected by low angle faulting. In 2015, the Company entered into an option agreement with Peñoles under which Peñoles mapped and sampled
the  Los Tamales  property  in 2016. However,  on  August  8,  2016,  Peñoles notified  the  Company of  its  decision  to discontinue  exploration  on  the  project and consequently  the  option agreement  was
terminated. 

El Apache, Sonora 

The El Apache property covers an area of 11,417 hectares in two claims: El Apache and Tlahuac; both staked by the Company in 2011.

El Apache is largely covered by wind-blown sand of the western Sonoran Desert and lies in a highly prospective area within the prolific Sonora-Mojave megashear gold belt. The property lies 10 km
east of the largest gold-only mine in Mexico, Fresnillo’s Herradura complex and 10 km south of La Choya mine. 

Work  to  date  includes  partial  surface  reconnaissance,  interpretation  of  the  government’s  magnetic  data  and  limited  surface  sampling  in  two  small  outcropping  hills.  Future  work  will  entail  ZTEM,
detailed magnetometry, bleg sampling, and enzyme leach-type geochemical surveys to identify drill targets under sand cover.

Page 16

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

Batacosa, Sonora 

The Batacosa property consists of one claim covering an area of 3,600 hectares staked by the Company in 2011. Batacosa is a porphyry copper-molybdenum system located 55 km northeast of Ciudad
Obregon and 220 km southeast of Hermosillo, the capital of the state of Sonora. Batacosa was discovered by Cominco in the 1970s and subsequently drilled by them and other companies between 1970
and 2000. A total of 8,000 metres were drilled in 47 drill holes. The Company has delineated two untested targets within the property.

Montana Negra, Sonora 

The  Montana  Negra  property  consists  of  one  claim,  Montana  Negra,  covering  an  area  of  852  hectares.  The  property  covers  Proterozoic  rocks  that  the  Company  believe  may  be  favorable  for  gold
mineralization and is located in North Central Sonora, 20 km southeast of Cananea. In the Orogenic gold system targets are open-pit leachable mineralization in granitic and metamorphic rocks (similar
to the La Choya and San Francisco mines). Additional field work is required to fully evaluate the property following preliminary surface samples that reported from nil to 9.5 g/t Au. 

Las Margaritas, Durango

The Las Margaritas property covers an area of 500 hectares consisting of two mining concessions approximately 150 km from Durango City. The property was acquired through an Assignments of
Rights Agreement signed July 6, 2011 and is subject to a 1% NSR royalty payable to the vendor which may be purchased at any time before July 6, 2016 for USD $500,000. The project is located in the
Barrancas subprovince of the Sierra Madre Occidental. Some limited gold mining by artisanal prospectors is known to have taken place on the project in the early 20th century and the project contains a
known vein with quartz, argillic alteration striking for at least 1.8 km. In 2016, a two-year extension was negotiated with the vendor which granted the Company the option to purchase the 1% NSR
royalty by November 2018 in consideration for an additional USD $100,000 payable over two years, of which $50,000 has been paid. The Company is currently seeking to negotiate a further extension
with the vendor. 

Geranio, Oaxaca 

The Geranio property consists of six claims: La Ramita, Geranio, Violeta, Azucena, El Jilguero and La Orquidea, which combined, cover an area of 540 hectares. Additionally, the Company has also
staked a much larger block of ground to the north, east and south of the Natividad system. 

The Geranio project lies adjacent and directly north of the historic Natividad Mining District, 70 km north of the city of Oaxaca in southern Mexico. Natividad is a series of five bonanza grade gold and
silver veins in a black shale host rock which, over the last 70 years, has produced 1.5 million ounces of gold equivalent. The property covers approximately 1,200 metres of strike length of the northern
extension of the Natividad vein system.

Two ASARCO exploration diamond drill holes were drilled on the Geranio property in 1992; hole N-20 intersected 0.6 m at 36 g/t Au and 315 g/t Ag, whereas hole N-24 intersected 0.7 m at 45 g/t Au
and 120 g/t Ag. The Company’s objective is to delineate another Natividad mineralized system with comparable precious metal contents. 

El Roble, Oaxaca 

The El Roble property, located in the Natividad mining district, consists of two claims staked by the Company, El Roble and El Roble 2, which together cover an area of 9,666 hectares. The property
covers the northern extension of Natividad veins and other historic bonanza producers such as the El Banco mine. Relevant exploration features include a 15 km strike length of a large magnetic high
representing an intrusive body at depth believed to be associated with high-grade gold mineralization in veins. Work to date includes regional geology, airborne magnetics and reconnaissance sampling
of selected areas. 

Page 17

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

Lachatao, Oaxaca 

The Lachatao property, located in Oaxaca Mexico, consists of three claims that were staked by the Company known as Lizi 1, Lizi 1 Fraccion 2, and Lizi 1 Fraccion 3, which together cover an area of
5,126 hectares. Targets in the property include high-grade gold bonanza veins in black shales as well as stockworks and disseminated gold in volcanic rocks.

USA Mineral Property

Tier 3 Projects

Turquoise Canyon, Nevada 

The Turquoise Canyon property (formerly the Bald Mountain property) located in Nevada is wholly-owned by First Mining. The property covers an area of 1,562 hectares and is located along the Battle
Mountain-Eureka Trend, 16 km south of Barrick Gold Corp.'s Cortez Mine Complex (23 million oz Au), 9 km west of its newly discovered Gold Rush deposit (7.0 million oz Au) and 1.5 km east of the
Toiyabe Mine, a Carlin type gold deposit that produced 89,000 ounces of gold in the 1990s. 

Results of an airborne ZTEM survey commissioned by the Company show an antiformal structure in the underlying Roberts Mountain Thrust which will be the focus of future exploration. A gravity
high  and  anomalous  conductive/polarizable  anomalies  at  the  southwest  corner  of  the  property  are  high  priority  drill  targets.  Six  other  potential  drill  targets  were  interpreted  from  two  induced
polarization/resistivity lines run over the property.

SELECTED ANNUAL INFORMATION 

The following is a summary of selected financial information which is derived from the audited financial statements for the last three completed fiscal years: 

Net Loss
Net Loss Per Share (basic and diluted) (1)

Cash and Cash Equivalents
Mineral Properties
Total Assets
Total Non-current Liabilities

$
$

$

$

2017

(11,184,268) 
(0.02) 

December 31,
2017

15,399,727 
239,871,255 
265,736,020 
-

$
$

$

$

Year ended December 31,

2016

 (11,154,923) 
 (0.03) 

December 31,
2016

 33,157,447
223,462,223
269,558,457
2,106,371

$
$

$

$

2015

(5,082,057) 
(0.05) 

December 31,
2015

683,608 
107,592,331 
109,268,514 
-

(1) 

The basic and diluted loss per share calculations result in the same amount due to the anti-dilutive effect of outstanding stock options and warrants.

The Company had no revenues from its operating activities in 2017, 2016 or 2015 and the Company has never paid any distributions or cash dividends to its shareholders. 

Net Loss 

Net loss had increased from year 2015 to year 2016 and remained comparable between year 2016 and year 2017. During its acquisition phase from year 2015 to year 2016, the Company’s business
activities experienced growth, resulting in increased expenditures. Following the acquisition phase, expenditures stabilized year-over-year from year 2016 to year 2017.

Cash and Cash Equivalents 

Cash and cash equivalents increased by $32,473,839 from December 31, 2015 to December 31, 2016, and decreased by $17,757,720 from December 31, 2016 to December 31, 2017. During the year
2016, the increase in cash and cash equivalents was primarily due to an equity private placement by the Company of $26,842,807 and $14,243,523 of cash acquired through acquisitions, partially offset
by cash used in operating and investing activities during the year. During the year 2017, the decrease in cash and cash equivalents was primarily attributable to cash used in operating activities and
mineral property exploration activities, partially offset by cash flows from the exercise of warrants and stock options. 

Page 18

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

Total Assets 

Total assets increased by $160,289,943 from December 31, 2015 to December 31, 2016, predominantly as a result of the five acquisitions and the equity private placement transaction in August 2016. In
2017, pursuant to its strategy of acquiring mineral properties rapidly, the Company incurred additional exploration and development expenditures on its Canadian tier 1 projects to advance its mineral
properties. The amounts of total assets declined slightly between December 31, 2016 and December 31, 2017 due to cash used in operating activities. 

SUMMARY OF QUARTERLY RESULTS

Net Loss 
Net Loss Per Share (basic and diluted) (1)
Cash and Cash Equivalents 
Mineral Properties 
Total Assets 

2017-Q4

2017-Q3

2017-Q2

2017-Q1

$

$

(1,237,177) 
(0.00) 

15,399,727
239,871,255
265,736,020

$

$

(1,295,834) 
(0.00) 
18,290,896 
237,412,773 
267,207,512 

$

$

 (1,998,278) 
(0.00) 
21,956,653 
233,861,228 
 268,307,308 

(1) 

The basic and diluted loss per share calculations result in the same amount due to the anti-dilutive effect of outstanding stock options and warrants.

Net (Loss) Income 
Net (Loss) Income Per Share (basic and diluted) (1)
Cash and Cash Equivalents 
Mineral Properties 
Total Assets 

2016-Q4

2016-Q3

2016-Q2

$

$

(3,553,041) 
(0.01) 

33,157,447
223,462,223
269,558,457

$

$

134,446 
0.00 
36,323,320 
226,591,142 
272,779,533 

$

$

 (6,446,222) 
(0.02) 
9,632,406 
230,321,614 
 243,448,644 

(1) 

The basic and diluted loss per share calculations result in the same amount due to the anti-dilutive effect of outstanding stock options and warrants in all periods except 2016-Q3. In 2016-Q3,
although the outstanding stock options and warrants had a dilutive effect on the net income, the basic and diluted income per share calculation still result in the same number.

Page 19

$

$

$

$

(6,652,979) 
(0.01) 
28,078,451 
229,513,009 
270,169,319 

2016-Q1

(1,290,106) 
(0.00) 
1,541,350 
108,248,593 
111,644,024 

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

In the following paragraphs, quarterly results are discussed relative to the preceding quarter’s results.

Net loss in 2017-Q4 was comparable to the net loss in 2017-Q3. The decline in cash and cash equivalents from 2017-Q3 were primarily driven by cash used in operating and investing activities, which
included the Phase 2 drilling campaign at Goldlund.

In 2017-Q3, net loss decreased by 35% from 2017-Q2 mainly due to fewer marketing activities in 2017-Q3. In addition, transfer agent and filing fees decreased as the one-time TSX initial listing fee in
2017-Q2 was a non-recurring expense. The Company primarily used its cash in operating and investing activities, which included the drilling campaign at Goldlund and technical consultation to update
its PEA study report for Springpole.

The net loss in 2017-Q2 was $4.7 million lower than the net loss in 2017-Q1. This decrease was primarily due to the timing of stock option grants as no stock options were granted in 2017-Q2, whereas,
in 2017-Q1, the Company granted a total of 10,880,000 stock options to its Directors, Officers, employees, and consultants. The Company continued its drilling campaign at Goldlund and primarily used
its cash in operating and investing activities. In Q2-2017, the Company repaid its loans payable and settled its liability for the Debentures, and was therefore debt free as at June 30, 2017.

The net loss in 2017-Q1 was $3.1 million higher than the net loss in 2016-Q4 mainly due to the $5.3 million non-cash share-based payments expense from the 10,880,000 stock options granted during
the period, partially offset by lower loss from other items as there was no write-down of mineral properties and no marketable securities fair value loss in the statements of net loss in 2017-Q1, following
the early adoption of IFRS 9 Financial Instruments (“IFRS 9”). The Company primarily used its cash in operating and investing activities, including drilling expenditures which were capitalized to
mineral properties. Furthermore, the Company completed the acquisition of mining claims located near Pickle Lake, Ontario and in the Township of Duparquet, Québec during 2017-Q1. Therefore, cash
and cash equivalents declined while mineral properties increased during 2017-Q1. 

In 2016-Q4, the Company’s marketable securities declined in value resulting in a $1.2 million mark-to-market fair value loss. The one-off $0.8 million gain on divestiture of subsidiaries and $1.0 million
foreign exchange gain in 2016-Q3 did not recur in 2016-Q4. As a result, the Company recorded a net loss in 2016-Q4 compared to a net income in 2016-Q3. The Company primarily used its cash in
operating and investing activities, including drilling expenditures which are capitalized to mineral properties. Therefore, cash and cash equivalents declined during 2016-Q4.

In 2016-Q3, the Company completed its divestiture transaction of three Mexican mineral properties, which resulted in a gain of $0.8 million and a realized foreign exchange gain of approximately $1.0
million currency translation adjustment reclassification. These gains were partially offset by the Company’s expenditures, resulting in a net income in 2016-Q3. The increase in cash and cash equivalents
was primarily driven by the completion during 2016-Q3 of a $27.0 million non-brokered equity private placement. 

The net loss in 2016-Q2 was $5.2 million higher than the net loss in 2016-Q1 mainly due to the $4.7 million non-cash share-based payments expense resulting from the 10,770,000 stock options granted
during the period. In addition, salaries increased as a result of hiring additional employees due to the Company’s growth. The increase in cash and cash equivalents and total assets from 2016-Q1 was
primarily due to the completion of the four mineral property acquisitions in 2016-Q2, and, in particular, the $10.8 million cash received from the acquisition of Clifton Star. 

In  2016-Q1,  net  loss  decreased  by  31%  from  2015-Q4.  The  net  loss  in  2015-Q4  was  primarily  due  to  the  $0.6  million  write-down  of  Mexican  mineral  properties.  The  increase  in  cash  and  cash
equivalents and mineral properties from 2015-Q4 was primarily due to the completion of the Goldrush acquisition in 2016-Q1.

Page 20

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

RESULTS OF CONTINUING OPERATIONS 

For the three months and years ended December 31, 2017 and 2016

EXPENDITURES

   General and administration 
   Exploration and evaluation 
   Investor relations and marketing communications 
   Corporate development and due diligence 
   Share-based payments (non-cash) 
Loss from operational activities 

OTHER ITEMS
   Foreign exchange (loss) gain 
   (Loss) gain on divestiture of subsidiaries 
   Marketable securities fair value loss 
   Interest and other expenses 
   Interest and other income 
   Write-down of mineral properties 
Net loss

Other comprehensive loss
Items that will not be reclassified to net income or loss:
   Marketable securities fair value loss 
Items that may be reclassified to net income or loss:
   Reclassification of currency translation adjustment on
          divestiture of subsidiaries 
   Currency translation adjustment 
Other comprehensive (loss) income 

Three months ended
December 31,

Year ended
December 31,

2017

2016

2017

2016

$

$

$

551,739
122,233
577,821
25,169
19,738
(1,296,700) 

(2,214) 

-
-

(2,741) 
64,478
-
(1,237,177)

$

(472,428) 

-
21,423
(451,005) 

750,423
91,119 
809,028 
13,750 
249,383 
(1,913,703) 

98,039 
(35,229) 
(1,246,940) 
(66,831) 
96,737 
(485,114) 
(3,553,041) 

$

$

$

2,509,433
627,266 
2,555,597 
102,180 
5,497,111 
(11,291,587) 

(147,622) 

-
-

(89,496) 
344,437 
-
(11,184,268)

$

2,196,024 
559,723 
3,471,947 
50,970 
5,154,642 
(11,433,306) 

980,590 
806,714 
(1,071,944) 
(219,183) 
267,320 
(485,114) 
(11,154,923)

-

(3,398,726) 

-

-
95,596 
95,596 

-

(280,415) 
(3,679,141) 

(1,021,847) 
(361,723) 
(1,383,570) 

Total comprehensive loss

$

(1,688,182) 

$

(3,457,445) 

$

 (14,863,409)

$

(12,538,493)

Fourth Quarter 2017 Compared to Fourth Quarter 2016

For the three months ended December 31, 2017, total expenditures decreased by $617,003 compared to the three months ended December 31, 2016. This decrease was explained by the following:

General and administration 

General and administration decreased by $198,684 during the three months ended December 31, 2017 compared to the same period in 2016. In the prior year period, the Company incurred additional
compliance expenditures as a result of the Silver One transaction, which was a one-off transaction. 

Investor relations and marketing communications 

Investor  relations  and  marketing  communications  decreased  by  $231,207  during  the  three  months  ended  December  31,  2017  compared  to  the  same  period  in  2016,  primarily  due  to  less  marketing
activities during the fourth quarter of 2017.

Page 21

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

Other functional expenditures 

The amounts in exploration and evaluation; and corporate development and due diligence were comparable between periods. 

Share-based payments (non-cash) 

Share-based payments decreased by $229,645 during the three months ended December 31, 2017 compared to the same period in 2016, primarily due to a lower number of incentive stock option grants
in the fourth quarter of 2017.

In addition, notable variances included within other items were as follows: 

(cid:1) The USD/CAD foreign exchange rate remained steady throughout the fourth quarter of 2017, resulting in a negligible amount of foreign exchange loss and currency translation adjustment. On

the other hand, the USD/CAD foreign exchange rate was strengthening in the fourth quarter of 2016, resulting in a foreign exchange gain and currency translation adjustment gain. 

(cid:1) The marketable securities fair value loss in both periods was driven by the mark-to-market loss on marketable securities. As a result of the early adoption of IFRS 9 as at January 1, 2017, the

current period marketable securities fair value loss was recognized in other comprehensive loss instead of net loss. 

(cid:1) Interest and other expenses decreased by $64,090 during the three months ended December 31, 2017 compared to the same period in 2016 as the Company was debt free throughout the fourth

quarter of 2017 and therefore incurred less interest and other expenses. 

(cid:1) In the prior fourth quarter of 2016, the Company relinquished its permits in Burkina Faso, resulting in a write-down of mineral properties of $485,114. 

Fiscal Year 2017 Compared to Fiscal Year 2016

For the year ended December 31, 2017, total expenditures remained comparable with the prior year. However, there are notable variances within certain functional expenditures.

General and administration 

General  and  administration  expenses  increased  by  $313,409  during  the  year  ended  December  31,  2017  compared  to  the  prior  year,  primarily  due  to  increases  in  transfer  agent  and  filing  fees.  The
Company  graduated  to  the  TSX  and  therefore  incurred  a  one-time  TSX  initial  listing  fee  during  the  current  year.  In  addition,  the  increase  in  the  number  of  employees  of  the  Company  has  slightly
increased the general and administration expenses.

Investor relations and marketing communications 

Investor  relations  and  marketing  communications  decreased  by  $916,350  during  the  year  ended  December  31,  2017  compared  to  the  prior  year,  primarily  due  to  less  marketing  activities  and  more
focused marketing campaigns during the current year. 

Other functional expenditures 

The  amounts  in  exploration  and  evaluation;  and  corporate  development  and  due  diligence  were  comparable  year-over-year.  Exploration  and  evaluation  expenditures  consisted  of  overhead  costs  not
directly attributable to specific exploration and evaluation activities. Corporate development and due diligence expenditures were immaterial for both years as professional fees related to transactions
were generally capitalized. 

Share-based payments (non-cash)

Although the total number of incentive stock option grants decreased slightly year-over-year, the fair value per option increased by approximately 11% from $0.44 to $0.49, resulting in an increase of
$342,469 in share-based payments (non-cash). 

Page 22

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

In addition, notable variances included within other items were as follows: 

Management Discussion & Analysis
For the three months and year ended December 31, 2017

(cid:1) For the year ended December 31, 2016, the $806,714 gain on divestiture of subsidiaries represented the accounting gain from the disposition to Silver One of subsidiaries holding certain Mexican

silver assets. As this was a one-off transaction, the current year gain on divestiture of subsidiaries was $nil. 

(cid:1) Both  foreign  exchange  (loss)  gain  and  currency  translation  adjustment  in  the  prior  year  were  primarily  driven  by  the  reclassification  of  approximately  $1.0  million  from  currency  translation
adjustment  in  other  comprehensive  loss  into  foreign  exchange  (loss)  gain  in  net  loss  as  a  result  of  the  Mexican  silver  asset  divestiture  transaction  to  Silver  One.  Given  this  was  a  one-off
transaction, both foreign exchange (loss) gain and currency translation adjustment were much lower in the current year. 

(cid:1) The marketable securities fair value loss in both years were driven by the mark-to-market loss on marketable securities. As a result of the early adoption of IFRS 9 as at January 1, 2017, the

current year marketable securities fair value loss was recognized in other comprehensive loss instead of net loss. 

(cid:1) In the prior year, the Company relinquished its permits in Burkina Faso, resulting in a write-down of mineral properties of $485,114. 

FINANCIAL CONDITION, LIQUIDITY AND CAPITAL RESOURCES

CASH PROVIDED BY (USED IN)
Operating activities 
Investing activities 
Financing activities 
Foreign exchange effect on cash 
CHANGE IN CASH AND CASH EQUIVALENTS
Working capital(1)
Cash and cash equivalents, beginning 
Cash and cash equivalents, ending 

Year ended December 31,

2017

2016

$

$

 (5,313,585) 
(13,725,692) 
1,360,935 
(79,378) 
(17,757,720)
19,399,584 
33,157,447 
 15,399,727 

$

$

(7,079,546) 
7,038,187 
32,542,594 
(27,396) 

32,473,839
39,601,370 
683,608 
33,157,447 

(1) 

Working  capital  is  a  non-IFRS  measurement  with  no  standardized  meaning  under  IFRS.  For  further  information  and  a  detailed  reconciliation,  please  see  the  section  “Non-IFRS
Measures – Working Capital”.

Cash and Cash Equivalents 

The  decrease  of  $17,757,720  in  cash  and  cash  equivalents  from  $33,157,447  at  December  31,  2016  to  $15,399,727  at  December  31,  2017  was  primarily  due  to  cash  used  in  investing  activities
comprising of drilling, technical analysis, and Canadian mineral property exploration activities.

Operating Activities 

Cash  used  in  operating  activities  decreased  by  $1,765,961  during  the  year  ended  December  31,  2017  compared  to  the  prior  year.  In  the  prior  year,  the  higher  cash  used  in  operating  activities  was
primarily driven by the payment of various liabilities associated with certain acquisitions, partially offset by the collection of recoverable sales tax as part of an acquisition.

Page 23

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

Investing Activities 

For the year ended December 31, 2017, the cash used in investing activities was primarily a result of Canadian mineral property expenditures given the Phase 1 and 2 drilling campaigns at Goldlund
throughout the year. In addition, the Company purchased certain marketable securities as a strategic investment that aligns with the Company’s corporate objectives. In the prior year, the cash provided
by investing activities was primarily related to the $14,243,523 of cash acquired from certain acquisitions during the year, partially offset by mineral property expenditures and transaction costs. 

Financing Activities

Cash provided by financing activities was much higher in the prior year as the Company completed a private placement equity financing and raised total gross proceeds of $27,000,000 in August 2016. 

Trends in Liquidity, Working Capital, and Capital Resources

As at December 31, 2017, the Company has working capital of $19,399,584. The Company has no history of revenues from its operating activities. The Company is not in commercial production on any
of its mineral properties and accordingly does not generate cash from operations. During the year ended December 31, 2017, the Company had negative cash flow from operating activities, and the
Company anticipates it will have negative cash flow from operating activities in future periods. 

The  Company  has,  in  the  past,  financed  its  activities  by  raising  capital  through  equity  issuances.  Until  it  can  generate  positive  cash  flow  to  finance  its  exploration  and  development  programs,  the
Company will remain reliant on the equity markets for raising capital, in addition to adjusting spending, disposing of assets and obtaining other non-equity sources of financing. 

The Company believes it has sufficient cash resources to meet its exploration, development, and administrative overhead expenses and maintain its planned exploration and development activities for the
next twelve months. However, there is no guarantee that the Company will be able to maintain sufficient working capital in the future due to market, economic and commodity price fluctuations. 

OUTLOOK 

First Mining is an emerging development company focused on acquiring, exploring, de-risking and, ultimately, advancing its high-quality mineral projects in Eastern Canada towards production. The
Company’s key objective is to increase the economic value of its mineral property portfolio through exploration and/or development activities. As at December 31, 2017, the Company holds a portfolio
of 25 mineral properties located in Canada, Mexico and the United States. 

Capital  investments  have  been  underway  throughout  2017  at  certain  of  the  Company’s  Canadian  mineral  properties  to  improve  site  and  camp  infrastructure,  which  include  core  tents  to  hold  large
quantities of drill core and support drill core logging activities. Given the Company’s healthy working capital position of $19.4 million and no debt, additional geotechnical drilling and in-fill drilling are
planned at Springpole and Goldlund, respectively. Finally, the Company is actively conducting environmental studies at all Tier 1 Canadian mineral properties, is continuing First Nations community
consultations, and expects to prepare for a pre-feasibility study for Springpole at some point in the future. 

The Company’s milestones in the first half of 2018 are summarized in the chart on the following page.

Page 24

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

(1) 

(2) 

(3) 

(4) 
(5) 

The Terms of Reference provide a framework for the preparation of a provincial Environmental Assessment. It sets out the Company’s work plan for addressing the legislated requirements of
the Ontario Environmental Assessment Act when preparing the Environmental Assessment. 
In February 2018, First Mining commenced a geotechnical drilling program at Springpole. The program will test the footing locations for the proposed coffer dams at Springpole. Information
collected will be used to create advanced design plans for the coffer dams and to confirm their ideal locations. 
The Company expects to submit an Existing Conditions Report to the Department of Fisheries and Oceans Canada (“DFO”)during the firs thalf of 2018. The report will include an assessment
of all known fish inhabiting Springpole Lake and surrounding waterbodies. This report is expected to become an important component of the Environmental Assessment process and will serve
as a basis for future discussions with the DFO. 
The signing of the Negotiation Protocol was completed in February 2018. See the Company’s news release dated February 13, 2018 for further details. 
The Project Description is a required government filing to initiate the federal Environmental Assessment process for Springpole.

MARKETABLE SECURITIES 

In  addition  to the  shares  in  Silver  One  acquired  as  a  result  of  the  Mexican  silver  asset  divestiture  transaction,  the  Company  holds  other  investments  in  publicly  traded  companies  within  the  mining
industry for strategic purposes. 

Balance as at December 31, 2016
Purchases 
Loss recorded in other comprehensive loss 
Balance as at December 31, 2017

Balance as at December 31, 2015
Proceeds from the Silver One transaction/Purchases 
(Loss) gain recorded in consolidated statements of net loss 
Balance as at December 31, 2016

Silver One
Resources Inc.

5,280,000
-

(3,000,000) 
2,280,000

Silver One
Resources Inc.

-
6,360,000 
(1,080,000) 
5,280,000

Other
Marketable
Securities

 566,627
1,828,695 
(398,726) 

 1,996,596

Other Marketable
Securities

 8,830
549,741 
8,056 
 566,627

$

$

$

$

$

$

$

$

$

$

$

$

Total

5,846,627
1,828,695 
(3,398,726) 
4,276,596

Total

8,830
6,909,741 
(1,071,944) 
5,846,627

Page 25

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

The marketable securities are classified as financial assets at fair value through other comprehensive income (loss) (“FVTOCI”), with a fair value loss of $3,398,726 recorded in other comprehensive
loss for the year ended December 31, 2017. Had the Company not early adopted IFRS 9 and redesignated all marketable securities as FVTOCI, the fair  value loss would have been  recorded in the
consolidated statements of net loss under IAS 39, as defined below. In the prior year, the Company recorded a fair value loss of $1,071,944 in the consolidated statements of net loss for the year ended
December 31, 2016.

MINERAL PROPERTY INVESTMENTS 

The Company, through its subsidiary Clifton Star, has a 10% equity interest in the shares of Beattie Gold Mines Ltd., 2699681 Canada Ltd., and 2588111 Manitoba Ltd., which directly or indirectly own
various mining concessions and surface rights, collectively known as the Duparquet Gold Project, and in which the Company holds a 10% indirect interest. As at December 31, 2017, the fair value of
mineral property investments was $4,416,780 (December 31, 2016 - $4,416,780).

The  mineral  property  investments are  classified  as  financial  assets  at  FVTOCI.  As  at  December  31,  2017,  management  concluded  that  there  was  no  material  change  in  the  fair  value of  the  mineral
property investments. 

Duparquet Gold Project, Québec

The Company’s 10% indirect interest in the Duparquet Gold Project was acquired through the acquisition of Clifton Star. The Duparquet Gold Project covers an area of 1,147 hectares and is located in
the Abitibi Region of Québec which is one of the world's most prolific gold producing regions. The Company owns a 10% indirect interest in the Duparquet Gold Project which, on a 100% basis, hosts
measured  mineral  resources  of  165,000  tonnes  grading  1.45  g/t  Au,  containing  7,700  ounces  Au,  indicated  mineral  resources  of  59.5  Mt  grading  1.57  g/t  Au,  containing  3.0  million  ounces  Au  and
inferred mineral resources of 28.5 Mt grading 1.46 g/t Au, containing 1.3 million ounces Au. The technical report entitled “Technical Report and Prefeasibility Study for the Duparquet Project” was filed
on  SEDAR  by  Clifton  Star  on  May  23,  2014.  Infrastructure  includes  site  roads,  access  to  electrical  power  15  km  away,  tailings  storage  facility  and  water  management  solutions  and  ancillary  site
buildings. The Duparquet Gold Project is currently comprised of three mineral properties: Beattie, Donchester and Dumico. The 2014 prefeasibility study includes pre-production capital costs of $394
million, a pay-back period of 4.3 years and pre-tax NPV (5%) of $222 million at USD $1,300 per ounce of gold. 

RELATED PARTY TRANSACTIONS 

The Company’s related parties are its Directors and Officers, and any companies in which they control or have significant influence. The Company incurred the following related party expenditures
during the years ended December 31, 2017 and 2016:

Service or Item

Administration and office expenses 

Year ended December 31,

2017

2016

$

 180,357 

$

192,813 

Administration and office expenses include amounts paid to First Majestic, who provide office space and some administrative services to the Company. First Majestic’s President & CEO, CFO, and one
Director are also Directors of the Company.  

As  at  December  31, 2017,  included  in accounts payable  is an  amount  of $nil  (December  31, 2016 - $20,141)  due  to the Chief Executive Officer.  Included  in current liabilities  is an amount  of  $nil
(December  31,  2016  - $454,819)  due  to  First  Majestic  relating  to  the  outstanding  loans  payable,  as  well  as  $575  (December  31,  2016  - $1,487)  due  to  First  Majestic  for  administration  and  office
expenses.

OFF-BALANCE SHEET ARRANGEMENTS 

The Company has no off-balance sheet arrangements, as defined by applicable securities regulators in Canada or the United States that have, or are reasonably likely to have, a current or future material
effect on our results of operations or financial condition. 

Page 26

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

NON-IFRS MEASURES – WORKING CAPITAL 

The Company has included a non-IFRS measure for “working capital” in this MD&A to supplement its financial statements, which are presented in accordance with IFRS. The Company believes that
this measure provides investors with an improved ability to evaluate the performance of the Company. Non-IFRS measures do not have any standardized meaning prescribed under IFRS. Therefore,
such  measures  may  not  be  comparable  to  similar  measures  employed  by  other  companies.  The  data  is  intended  to  provide  additional  information  and  should  not  be  considered  in  isolation  or  as  a
substitute for measures of performance prepared in accordance with IFRS. 

Current assets 
Less current liabilities 
Working capital 

CHANGES IN ACCOUNTING POLICIES 

December 
2017 

December 31, 
2016 

$

$

 20,482,424 
1,082,840 
 19,399,584

$

$

40,825,864 
1,224,494 
39,601,370 

The Company’s significant accounting policies and accounting estimates are contained in the consolidated annual financial statements for the year ended December 31, 2017. During the year ended
December 31, 2017, the Company has adopted the following new accounting standards effective January 1, 2017: 

IFRS 9 Financial Instruments 

The Company early adopted all of the requirements of IFRS 9 Financial Instruments (“IFRS 9”) as of January 1, 2017. IFRS 9 replaces IAS 39 Financial Instruments: Recognition and Measurement
(“IAS 39”). IFRS 9 utilizes a revised model for recognition and measurement of financial instruments and a single, forward-looking “expected loss” impairment model. Most of the requirements in IAS
39 for classification and measurement of financial liabilities were carried forward in IFRS 9, so the Company’s accounting policy with respect to financial liabilities is unchanged.

As a result of the early adoption of IFRS 9, management has changed its accounting policy for financial assets retrospectively for assets that continued to be recognized at the date of initial application.
The change did not impact the carrying value of any financial assets or financial liabilities on the transition date. The main area of change is the accounting for equity securities previously classified as
fair value through profit and loss. 

The following is the Company’s new accounting policy for financial instruments under IFRS 9. 

(a) Classification 

The Company classifies its financial instruments in the following categories: at fair value through profit and loss (“FVTPL”), at fair value through other comprehensive income (loss) (“FVTOCI”) or at
amortized cost. The Company determines the classification of financial assets at initial recognition. The classification of debt instruments is driven by the Company’s business model for managing the
financial assets and their contractual cash flow characteristics. Equity instruments that are held for trading are classified as FVTPL. For other equity instruments, on the day of acquisition the Company
can make an irrevocable election (on an instrument-by-instrument basis) to designate them as at FVTOCI. Financial liabilities are measured at amortized cost, unless they are required to be measured at
FVTPL (such as instruments held for trading or derivatives) or the Company has opted to measure them at FVTPL.

Page 27

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

The Company completed a detailed assessment of its financial assets and liabilities as at January 1, 2017. The following table shows the original classification under IAS 39 and the new classification
under IFRS 9:

Financial assets/liabilities
Cash and cash equivalents 
Accounts and other receivables 
Marketable securities 
Mineral property investments 
Reclamation deposit 
Accounts payable and accrued liabilities 
Loans payable 
Debenture liability 

Original classification IAS 39
Amortized cost 
Amortized cost 
FVTPL 
FVTPL 
Amortized cost 
Amortized cost 
Amortized cost 
Amortized cost 

New classification IFRS 9
Amortized cost 
Amortized cost 
FVTOCI 
FVTOCI 
Amortized cost 
Amortized cost 
Amortized cost 
Amortized cost 

Upon the adoption of IFRS 9, the Company made an irrevocable election to classify marketable securities and mineral property investments (First Mining’s 10% equity interest in a group of privately
held companies that own the Duparquet Gold Project) as FVTOCI given they are not held for trading and are instead held as strategic investments that align with the Company’s corporate objectives.

As the Company did not restate prior periods, it recognized the effects of retrospective application to shareholders’ equity at the beginning of the 2017 annual reporting period that includes the date of
initial application. Therefore, the adoption of IFRS 9 resulted in a decrease to the opening accumulated deficit on January 1, 2017 of $1,071,944 with a corresponding adjustment to accumulated other
comprehensive income (loss). 

(b) Measurement 

Financial assets at FVTOCI 

Elected investments in equity instruments at FVTOCI are initially recognized at fair value plus transaction costs. Subsequently they are measured at fair value, with gains and losses recognized in other
comprehensive income (loss). 

Financial assets and liabilities at amortized cost 

Financial assets and liabilities at amortized cost are initially recognized at fair value plus or minus transaction costs, and subsequently carried at amortized cost less any impairment. 

Financial assets and liabilities at FVTPL 

Financial assets and liabilities carried at FVTPL are initially recorded at fair value and transaction costs are expensed in the consolidated statements of net (loss) income. Realized and unrealized gains
and losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in the consolidated statements of net (loss) income in the period in which they arise.
Where management has opted to recognize a financial liability at FVTPL, any changes associated with the Company’s own credit risk will be recognized in other comprehensive income (loss). 

(c) Impairment of financial assets at amortized cost 

The Company recognizes a loss allowance for expected credit losses on financial assets that are measured at amortized cost. At each reporting date, the Company measures the loss allowance for the
financial asset at an amount equal to the lifetime expected credit losses if the credit risk on the financial asset has increased significantly since initial recognition. If at the reporting date, the financial
asset  has  not  increased  significantly  since  initial  recognition,  the  Company  measures  the  loss  allowance  for  the  financial  asset  at  an  amount  equal  to  the  twelvemonth  expected  credit  losses.  The
Company shall recognize in the consolidated statements of net (loss) income, as an impairment gain or loss, the amount of expected credit losses (or reversal) that is required to adjust the loss allowance
at the reporting date to the amount that is required to be recognized. 

Page 28

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

(d) Derecognition 

Financial assets 

The Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and substantially all of the associated
risks  and  rewards  of  ownership  to  another  entity.  Gains  and  losses  on  derecognition  are  generally  recognized  in  the  consolidated  statements  of  net  (loss)  income.  However,  gains  and  losses  on
derecognition of financial assets classified as FVTOCI remain within the accumulated other comprehensive income (loss). 

Financial liabilities 

The Company derecognizes financial liabilities only when its obligations under the financial liabilities are discharged, cancelled or expired. The difference between the carrying amount of the financial
liability derecognized and the consideration paid and payable, including any non-cash assets transferred or liabilities assumed, is recognized in the consolidated statements of net (loss) income. 

ACCOUNTING STANDARDS ISSUED BUT NOT YET APPLIED 

The following are accounting standards anticipated to be effective January 1, 2018 or later: 

IFRS 15 Revenue from Contracts with Customers 

IFRS 15 will replace IAS 18 “Revenue”, IAS 11 “Construction Contracts”, and related interpretations on revenue. IFRS 15 establishes a single five-step model for determining the nature, amount,
timing and uncertainty of revenue and cash flows arising from a contract with a customer. Application of the standard is mandatory for annual periods beginning on or after January 1, 2018, with early
application permitted. As the Company has no revenue, no impact on the Company’s consolidated financial statements is expected. 

IFRS 16 Leases 

IFRS 16 will replace IAS 17 “Leases”. IFRS 16 specifies how to recognize, measure, present and disclose leases. The standard provides a single lessee accounting model, requiring lessees to recognize
assets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value. Application of the standard is mandatory for annual periods beginning on or after
January 1, 2019, with early application permitted. IFRS 16 will result in an increase in assets and liabilities as fewer lease payments will be expensed. Management expects an increase in depreciation
expenses and also an increase in cash flow from operating activities as these lease payments will be recorded as financing outflows in the consolidated statements of cash flows. Currently, these impacts
are not expected to be material. 

There are no other IFRS or International Financial Reporting Interpretations Committee interpretations that are not yet effective that would be expected to have a material impact on the Company’s
consolidated financial statements. 

CRITICAL ACCOUNTING JUDGMENTS AND ESTIMATES 

The  preparation  of  financial  statements  requires  the  use  of  accounting  estimates.  It  also  requires  management  to  exercise  judgment  in  the  process  of  applying  its  accounting  policies.  Estimates  and
judgments are regularly evaluated and are based on management’s experience and other factors, including expectations about future events that are believed to be reasonable under the circumstances.
The following discusses the accounting judgments and estimates that the Company has made in the preparation of the audited consolidated financial statements for the year ended December 31, 2017,
which could result in a material adjustment to the carrying amounts of assets and liabilities: 

Page 29

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

Impairment of mineral properties: 

In accordance with the Company’s accounting policy for its mineral properties, exploration and evaluation expenditures on mineral properties are capitalized. There is no certainty that the expenditures
made  by  the  Company  in  the  exploration  of  its  property  interests  will  result  in  discoveries  of  commercial  quantities  of  minerals.  The  Company  applies  judgment  to  determine  whether  indicators  of
impairment exist for these capitalized costs.

Management  uses  several  criteria  in  making  this  assessment,  including  the  period  for  which  the  Company  has  the  right  to  explore,  expected  renewals  of  exploration  rights,  whether  substantive
expenditures on further exploration and evaluation of mineral properties are budgeted, and evaluation of the results of exploration and evaluation activities up to the reporting date.

Determining amount and timing of reclamation provisions: 

A reclamation provision represents the present value of estimated future costs for the reclamation of the Company’s mineral properties. These estimates include assumptions as to the future activities,
cost of services, timing of the reclamation work to be performed, inflation rates, exchange rates and interest rates. The actual cost to reclaim a mine may vary from the estimated amounts because there
are uncertainties  in  factors  used to estimate the cost and potential  changes in regulations or  laws  governing the reclamation of  a mineral  property.  Management periodically  reviews  the  reclamation
requirements and adjusts the liability as new information becomes available and will assess the impact of new regulations and laws as they are enacted. 

Mineral Property Investments: 

The Company makes estimates  and assumptions that  affect the carrying value of its  mineral property  investments, which  are comprised of equity  interests  in the shares of private companies. These
financial assets are designated as fair value through other comprehensive income (loss), and management needs to determine the fair value as at each period end. As there is no observable market data
which  can  be  used  to  determine  this  fair  value,  management  applies  judgment  in  determining  whether  a  significant  change  in  the  fair  value  of  this  investment  may  have  occurred.  Factors  that  are
considered include a change in the performance of the investee, a change in the market for the investee’s future products, a change in the performance of comparable entities, a change in the economic
environment, or evidence from external transactions in the investee’s equity. Changes to these variables could result in the fair value being less than or greater than the amount recorded. 

RISKS AND UNCERTAINTIES

The Company is subject to a number of risks and uncertainties, each of which could have an adverse effect on its business operation or financial results. Some of these risks and uncertainties are detailed
below. For a comprehensive list of the Company’s risks and uncertainties, see the Company’s Annual Information Form for the year ended December 31, 2017 under the heading “Risks that can affect
our business” which was filed on SEDAR and on EDGAR as an exhibit to Form 40-F.

Risks related to Financial Instruments 

The Company thoroughly examines the various financial instruments and risks to which it is exposed and assesses the impact and likelihood of those risks. These risks include market risk, price risk,
foreign currency risk, interest rate risk, credit risk, liquidity risk, and capital risk. Where material, these risks are reviewed and monitored by the Company’s Board of Directors (the “Board”). 

The Board has overall responsibility for the determination of the Company’s risk management objectives and policies. The overall objective of the Board is to set policies that seek to reduce risk as far
as possible without unduly affecting the Company’s competitiveness and flexibility. 

Page 30

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

a) Market Risk 

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate due to changes in market prices. Market risk includes equity price risk, foreign currency risk and
interest rate risk.

Equity Price Risk 

The Company is exposed to equity price risk as a result of holding equity investments, which comprise of marketable securities and mineral property investments, in other mineral property exploration
companies.

If  the  equity  prices  of  our  investments  in  equity  instruments  had  been  10%  higher  or  lower  as  at  December  31,  2017,  other  comprehensive  loss  for  the  year  ended  December  31,  2017  would  have
decreased or increased, respectively, by approximately $869,338, as a result of changes in the fair value of equity investments.

Foreign Currency Risk 

The Company is exposed to the financial risk related to the fluctuation of foreign exchange rates. The Company operates in Canada, the United States, and Mexico, and a portion of the Company’s
expenses are incurred in Canadian dollars (“CAD”), US dollars (“USD”), and Mexican Pesos (“MXN”). A significant change in the currency exchange rates between the Canadian, US and Mexican
currencies, could have an effect on the Company’s results of operations, financial position or cash flows. The Company has not hedged its exposure to currency fluctuations. 

As at December 31, 2017, the Company is exposed to currency risk on the following financial instruments denominated in USD and MXN. The sensitivity of the Company’s net loss due to changes in
the exchange rate between the USD and MXN against the Canadian dollar is included in the table below in Canadian dollar equivalents: 

Cash and cash equivalents 
Accounts payable and accrued liabilities 
Net exposure
Effect of +/- 10% change in currency

Interest Rate Risk 

USD Amount

MXN Amount

Total

$

$
$

1,122,784 
(76,862) 

1,045,922
104,592

$

$
$

 21,929 
(14,133) 
 7,796
 780

$

$
$

1,144,713 
(90,995)
1,053,718
105,372

Interest rate risk is the risk that future cash flows will fluctuate as a result of changes in market interest rates. The Company does not have any borrowings that are subject to fluctuations in market
interest rates. Interest rate risk is limited to potential decreases on the interest rate offered on cash and cash equivalents held with chartered Canadian financial institutions. The Company considers this
risk to be immaterial. 

b) Credit Risk 

Credit risk is the risk of financial loss to the Company if a customer or counterparty to a financial instrument fails to meet its contractual obligations. Financial instruments which are potentially subject
to credit risk for the Company consist primarily of cash and cash equivalents, receivables and value added tax receivables, prepaid expenditures and the reclamation deposit. The Company considers
credit risk with respect to its cash and cash equivalents to be immaterial as cash and cash equivalents are mainly held through large Canadian financial institutions. 

Page 31

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

c) Liquidity Risk 

Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due. The Company’s policy is to ensure that it will have sufficient cash to allow it to meet its
liabilities when they become due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company’s reputation.

The following table summarizes the maturities of the Company’s financial liabilities as at December 31, 2017 based on the undiscounted contractual cash flows: 

Accounts payable and accrued liabilities 

$

 1 082 840

$

1 082 840

$

Carrying
Amount

Contractual
Cash Flows

Less than 1
year
1 082 840

$

1 – 3
years

4 – 5
years

After 5
years

-

$

-

$

-

As  at December 31,  2017,  the  Company had cash  and  cash  equivalents  of $15,399,727 (December 31, 2016 - $33,157,447).  The  Company  believes it  has  sufficient  cash  on  hand to meet  operating
requirements as they arise for at least the next 12 months. 

d) Capital Risk Management 

The Company’s objectives when managing capital are to safeguard the Company’s ability to continue as a going concern in order to pursue the exploration and retention of its mineral properties. The
Company  has  historically  demonstrated  the  ability  to  raise  new  capital  through  equity  issuances  and/or  through  surplus  cash  as  part  of  its  acquisitions.  In  the  management  of  capital,  the  Company
includes the components of shareholders’ equity as well as cash. The Company prepares annual estimates of exploration and administrative expenditures and monitors actual expenditures compared to
the estimates to ensure that there is sufficient capital on hand to meet ongoing obligations. 

Financing Risks

The Company has finite financial resources, has no source of operating cash flow and has no assurance that additional funding will be available to it for its future activities, including exploration or
development of mineral projects. Such further activities may be dependent upon the Company’s ability to obtain financing through equity or debt financing or other means. Failure to obtain additional
financing could result in delay or indefinite postponement of exploration and development of the Company’s existing mineral projects and could result in the loss of one or more of its properties. 

Exploration and Development Risks 

The exploration for and development of minerals involves significant risks, which even a combination of careful evaluation, experience and knowledge may not eliminate. These risks include: 

(cid:1) few properties that are explored are ultimately developed into producing mines; 
(cid:1) there can be no guarantee that the estimates of quantities and qualities of minerals disclosed will be economically recoverable; 
(cid:1) with all mining operations there is uncertainty and, therefore, risk associated with operating parameters and costs resulting from the scaling up of extraction methods tested in pilot conditions;

and 

(cid:1) mineral exploration is speculative in nature and there can be no assurance that any minerals discovered will result in an increase in our resource base. 

Unsuccessful exploration or development programs could have a material adverse impact on the Company’s operations and financial condition.

Page 32

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

No History of Mineral Production 

The Company has no history of commercially producing metals from its mineral exploration properties. There can be no assurance that the Company or any other party will successfully establish mining
operations or profitably produce gold or other precious metals on any of the Company’s properties. The development of mineral properties involves a high degree of risk and few properties that are
explored are ultimately developed into producing mines. The commercial viability of a mineral deposit is dependent upon a number of factors which are beyond the Company’s control, including the
attributes of the deposit, commodity prices, government policies and regulation and environmental protection. Fluctuations in the market prices of minerals may render reserves and deposits containing
relatively lower grades of mineralization uneconomic. 

None  of  the  Company’s  properties  are  currently  under  development  or  production.  The  future  development  of  any  properties  found  to  be  economically  feasible  will  require  applicable  licenses  and
permits and will require the construction and operation of mines, processing plants and related infrastructure. As a result, the development of any property will be subject to all of the risks associated
with establishing new mining operations and business enterprises, including, but not limited to: 

(cid:1) the timing and cost of the construction of mining and processing facilities; 
(cid:1) the availability and costs of skilled labour and mining equipment; 
(cid:1) the availability and cost of appropriate smelting and/or refining arrangements; 
(cid:1) the need to obtain necessary environmental and other governmental approvals and permits and the timing of those approvals and permits; and 
(cid:1) the availability of funds to finance construction and development activities. 

It  is  common  in  new  mining  operations  to  experience  unexpected  problems  and  delays  during  development,  construction  and  mine  start-up.  In  addition,  delays  in  the  commencement  of  mineral
production  often  occur.  Accordingly,  there  are  no  assurances  that  the  Company’s  activities  will  result  in  profitable  mining  operations  or  that  mining  operations  will  be  established  at  any  of  the
Company’s properties. 

Acquisition of Business Arrangements 

As part of the Company’s business strategy, First Mining has sought and may continue to seek to acquire new mining and exploration opportunities. In pursuit of such opportunities, the Company may
fail to select appropriate acquisition targets or negotiate acceptable arrangements, including arrangements to finance acquisitions or integrate the acquired businesses into the Company. Ultimately, any
acquisitions would be accompanied by risks, which could include: 

(cid:1) a significant change in commodity prices after the Company has committed to complete the transaction and established the purchase price or exchange ratio; 
(cid:1) a material ore body could prove to be below expectations; 
(cid:1) difficulty in integrating and assimilating the operations and workforce of any acquired companies; 
(cid:1) realizing anticipated synergies and maximizing the financial and strategic position of the combined enterprise; 
(cid:1) the bankruptcy of parties with whom the Company has arrangements; 
(cid:1) maintaining uniform standards, policies and controls across the organization; 
(cid:1) disruption of our ongoing business and relationships with employees, suppliers, contractors and other stakeholders as the Company integrates the acquired business or assets; 
(cid:1) the acquired business or assets may have unknown liabilities which may be significant; 
(cid:1) delays as a result of regulatory approvals; and 
(cid:1) exposure to litigation (including actions commenced by shareholders) in connection with the transaction. 

Any material issues that the Company encounters in connection with an acquisition could have a material adverse effect on its business, results of operations and financial position. 

Page 33

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

Mineral Reserves/Mineral Resources 

The properties in which the Company holds an interest are currently considered to be in the exploration stage only and do not contain a known body of commercial minerals beyond the PEA level.
Mineral resources and mineral reserves are, in large part, estimates and no assurance can be given that any anticipated tonnages and grades will be achieved or that a particular level of recovery will be
realized. 

Mineral resources on the Company’s properties have been determined based upon assumed metal prices and operating costs at the time of calculation, as set out in the applicable technical reports. Actual
production could differ dramatically from resource and reserve estimates because, among other reasons: 

(cid:1) mineralization or formations could be different from those predicted by drilling, sampling and similar examinations; 
(cid:1) calculation errors could be made in estimating mineral resources and mineral reserves; 
(cid:1) increases in operating mining costs and processing costs could adversely affect mineral resources and mineral reserves; 
(cid:1) the grade of the mineral resources and mineral reserves may vary significantly from time to time and there is no assurance that any particular level of metals may be recovered from the ore; and 
(cid:1) declines in the market price of the metals may render the mining of some or all of the mineral reserves uneconomic. 

Estimated mineral resources may require downward revisions based on changes in metal prices, further exploration or development activity, increased production costs or actual production experience.
This could materially and adversely affect estimates of the tonnage or grade of mineralization, estimated recovery rates or other important factors that influence mineral resource and mineral reserve
estimates. 

Any reduction in estimated mineral resources as a result could require material write downs in investment in the affected mining property and increased amortization, reclamation and closure charges,
which could have a material and adverse effect on future cash flows for the property and on the Company’s earnings, results of operations and financial condition. 

Because the Company does not currently have any producing properties, mineralization estimates for its properties may require adjustments or downward revisions based upon further exploration or
development work  or actual future  production  experience. In  addition,  the grade  of mineralized material  ultimately mined, if  any,  may  differ from that indicated by drilling results.  There can be  no
assurance that minerals recovered in small-scale tests will be duplicated in large-scale tests under on- site conditions or in production scale. 

The mineral resource estimates contained in this MD&A have been determined and valued based on assumed future prices, cut-off grades and operating costs that may prove to be inaccurate. Extended
declines  in  market  prices  for  gold  or  other  metals  may  render  portions  of  our  mineralization  uneconomic  and  result  in  reduced  reported  mineralization.  Any  material  reductions  in  mineralization
estimates, or of the ability to extract mineralized material from our properties, could (directly or indirectly) have a material adverse effect on the Company’s results of operations or financial condition.

Substantial Capital Requirements 

The Company’s management team anticipates that it may make substantial capital expenditures for the exploration and development of properties in the future. As the Company is in the exploration
stage with no revenue being generated from the exploration activities on its mineral properties, the Company has limited ability to raise the capital necessary to undertake or complete future exploration
work, including drilling programs. There can be no assurance that debt or equity financing will be available or sufficient to meet these requirements or for other corporate purposes or, if debt or equity
financing is available, that it will be on terms acceptable to the Company and any such financing may result in substantial dilution to existing shareholders. Moreover, future activities may require the
Company to alter its capitalization significantly. The Company’s inability to access sufficient capital for its operations could have a material adverse effect on the Company’s financial condition, results
of operations or prospects. In particular, failure to obtain such financing on a timely basis could cause the Company to forfeit its interest in certain properties, miss certain acquisition opportunities and
reduce or terminate its operations. 

Page 34

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

History of Net Losses 

The Company hasn’t received any revenue to date from activities on its properties, and there is no assurance that any of its properties will generate earnings, operate profitably or provide a return on
investment  in  the  future.  The  Company  has  not  determined  that  production  activity  is  warranted  on  any  of  its  mineral  properties.  Even  if  the  Company  (alone  or  in  conjunction  with  a  third  party)
undertakes development and production activities on any of its mineral properties, there is no certainty that the Company will produce revenue, operate profitably or provide a return on investment in the
future. The Company is subject to all of the risks associated with new mining operations and business enterprises including, but not limited to: 

(cid:1) the timing and cost, which can be considerable, for the future construction of mining and processing facilities; 
(cid:1) the availability and costs of skilled labour, consultants, mining equipment and supplies; 
(cid:1) the availability and cost of appropriate smelting and/or refining arrangements; 
(cid:1) the need to first obtain necessary environmental and other governmental approvals, licenses and permits, and the timing of those approvals, licenses and permits; and 
(cid:1) the availability of funds to finance construction and development activities. 

It  is  common  in  new  mining  operations  to  experience  unexpected  problems  and  delays  during  construction,  development,  and  mine  start-up.  In  addition,  delays  in  mineral  production  often  occur.
Accordingly, there are no assurances that the Company’s activities will result in sustainable profitable mining operations or that we will successfully establish mining operations or profitably produce
metals at any of its properties. 

Global Financial Conditions 

Global financial conditions continue to be characterized by volatility. Many industries, including the mining industry, are impacted by volatile market conditions. Global financial conditions remain
subject  to  sudden  and  rapid  destabilizations  in  response  to  economic  shocks.  A  slowdown  in  the  financial  markets  or  other  economic  conditions,  including  but  not  limited  to  consumer  spending,
employment rates, business conditions, inflation, fluctuations in fuel and energy costs, consumer debt levels, lack of available credit, the state of the financial markets, interest rates and tax rates, may
adversely affect the Company’s growth and financial condition. Future economic shocks may be precipitated by a number of causes, including government debt levels, fluctuations in the price of oil and
other commodities, volatility of metal prices, geopolitical instability, terrorism, volatility of currency exchanges, devaluation and volatility of global stock markets and natural disasters. Any sudden or
rapid destabilization of global economic conditions could impact the Company’s ability to obtain equity or debt financing in the future on terms favourable to the Company or at all. In such an event, the
Company’s operations and financial condition could be adversely impacted.

Indigenous Peoples 

Various international and national laws, codes, court decisions, resolutions, conventions, guidelines, and other materials relate to the rights of Indigenous peoples including the First Nations of Canada.
The  Company  operates  in  areas  presently  or  previously  inhabited  or  used  by  Indigenous  peoples  including  areas  covered  by  treaties  among  the  First  Nations,  the  federal  and  applicable  provincial
governments.  Many  of  these  materials  impose  obligations  on  government  to  respect  the  rights  of  Indigenous  people.  Some  mandate  that  government  consult  with  Indigenous  people  regarding
government  actions  which  may  affect Indigenous  people,  including  actions  to  approve  or  grant mining  rights  or  exploration, development  or  production  permits.  The  obligations  of  government  and
private parties under the various international and national materials pertaining to Indigenous people continue to evolve and be defined. The Company’s current and future exploration program may be
subject to a risk that one or more groups of Indigenous people may oppose development on any of its properties or on properties in which it holds a direct or indirect interest. Such opposition may be
directed  through  legal or  administrative  proceedings or expressed  in  manifestations  such  as  protests,  roadblocks  or  other  forms  of  public  expression  against  the  Company’s  activities.  Opposition  by
Indigenous people to the Company’s operations may require modification of or preclude development of its projects or may require the Company to enter into agreements with Indigenous people with
respect to projects on such properties. Such agreements may have a material adverse effect on the Company’s business, financial condition and results of operations. 

Page 35

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

Environmental Laws and Regulations 

All phases of the mining business present environmental risks and hazards and are subject to environmental regulation pursuant to a variety of international conventions and federal, provincial and local
laws and regulations. Environmental legislation provides for, among other things, restrictions and prohibitions on spills, releases or emissions of various substances produced in association with mining
operations. The legislation also requires that mines and exploration sites be operated, maintained, abandoned and reclaimed to the satisfaction of applicable regulatory authorities. Compliance with such
legislation  can  require  significant  expenditures  and  a  breach  may  result  in  the  imposition  of  fines  and  penalties,  some  of  which  may  be  material.  Environmental  legislation  is  evolving  in  a  manner
expected to result in stricter standards and enforcement, larger fines and liability and potentially increased capital expenditures and operating costs. Environmental Assessments of proposed projects
carry  a  heightened  degree  of  responsibility  for  companies  and  Directors,  Officers  and  employees.  The  cost  of  compliance  with  changes  in  governmental  regulations  has  a  potential  to  reduce  the
profitability of operations. 

The Company believes it is in substantial compliance with all material laws and regulations which currently apply to its activities. The Company cannot give any assurance that, notwithstanding its
precautions and limited history of activities, breaches of environmental laws (whether inadvertent or not) or environmental pollution will not result in additional costs or curtailment of planned activities
and  investments,  which  could  have  a  material  adverse  effect  on  the  Company’s  future  cash  flows,  earnings,  results  of  operations  and  financial  condition.  Failure  to  comply  with  applicable  laws,
regulations, and permitting requirements may result in enforcement actions thereunder, including orders issued by regulatory or judicial authorities causing operations to cease or be curtailed, and may
include  corrective  measures  requiring  capital  expenditures,  installation  of  additional  equipment,  or  remedial  actions.  Companies  engaged  in  mining  operations  may  be  required  to  compensate  those
suffering loss or damage by reason of the mining activities and may have civil or criminal fines or penalties imposed for violations of applicable laws or regulations and, in particular, environmental
laws. 

Amendments to current laws, regulations and permits governing operations and activities of mining companies, or more stringent implementation thereof, could have a material adverse impact on the
Company and cause increases in capital expenditures or any future production costs or require abandonment or delays in the development of new mining properties. 

Companies  engaged  in  the  exploration  and  development  of  mineral  properties  may  from  time  to  time  experience  increased  costs  and  delays  in  exploration  and  production  as  a  result  of  the  need  to
comply with applicable laws, regulations and permits. The Company believes it is in substantial compliance with all material laws and regulations which currently apply to its activities. First Mining
cannot give any assurance that, notwithstanding our precautions and limited history of activities, breaches of environmental laws (whether inadvertent or not) or environmental pollution will not result in
additional costs or curtailment of planned activities and investments, which could have a material and adverse effect on our future cash flows, earnings, results of operations and financial condition. 

Title Risks 

Title to mineral properties, as well as the location of boundaries on the grounds may be disputed. Moreover, additional amounts may be required to be paid to surface right owners in connection with any
mineral exploration or development activities. At all properties where the Company has current or planned exploration activities, it believes that it has either contractual, statutory, or common law rights
to make such use of the surface as is reasonably necessary in connection with those activities. 

Title insurance generally is not available for mining claims in Canada, and the Company’s ability to ensure that it has obtained secure claims to individual mineral properties or mining concessions may
be severely constrained. The Company has not conducted surveys of all of its claims; therefore, the precise area and location of such claims may be in doubt. In addition, all of the Company’s mineral
properties  have  had  previous  owners,  and  third  parties  may  have  valid  claims  (known  or  unknown)  underlying  our  interests  therein.  Accordingly,  the  Company’s  properties  may  be  subject  to  prior
unregistered liens, agreements, royalties, transfers or claims, including First Nations land claims, and title may be affected by, among other things, undetected defects. In addition, the Company may be
unable to explore our properties as permitted or to enforce our rights with respect to its properties. An impairment to or defect in the Company’s title to its properties could have a material adverse effect
on its business, financial condition or results of operation. 

Page 36

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

Compliance with Laws 

The Company’s activities are subject to government approvals, various laws governing prospecting, development, land resumptions, production taxes, labour standards and occupational health, mine
safety, toxic substances and other matters, including issues affecting local First Nations populations. The costs associated with compliance with these laws and regulations can be substantial. Although
the Company believes its activities are carried out in accordance with all applicable rules and regulations, no assurance can be given that new rules and regulations will not be enacted or that existing
rules and regulations will not be applied in a manner which could limit or curtail production or development, or cause additional expense, capital expenditures, restrictions or delays in the development
of its properties. Amendments to current laws and regulations governing operations and activities of exploration and mining, or more stringent implementation thereof, could have a material adverse
impact on our business, operations and financial performance. Further, the mining licenses and permits issued in respect of our projects may be subject to conditions which, if not satisfied, may lead to
the revocation of such licenses. In the event of revocation, the value of the Company’s investments in such projects may decline. 

The Company’s mineral claims, licenses and permits are subject to periodic renewal and may only be renewed a limited number of times for a limited period of time. While the Company anticipates that
renewals will be given as and when sought, there is no assurance that such renewals will be given as a matter of course and there is no assurance that new conditions will not be imposed in connection
therewith. The Company’s business objectives may also be impeded by the costs of holding and/or renewing the mineral claims, licenses and permits. In addition, the duration and success of efforts to
obtain and renew mineral claims, licenses and permits are contingent upon many variables not within the Company’s control. 

The Company’s current and anticipated future operations, including further exploration, development activities and commencement of production on its properties, require licenses and permits from
various governmental authorities. The Company cannot be certain that all licenses and permits that it may require for its operations will be obtainable on reasonable terms or at all. Delays or a failure to
obtain such licenses and permits, or a failure to comply with the terms of any such licenses and permits that we have obtained, could have a material adverse impact on First Mining. 

Climate Change 

Governments at all levels may be moving towards enacting legislation to address climate change concerns, such as requirements to reduce emission levels and increase energy efficiency, and political
and economic events may significantly affect the scope and timing of climate change measures that are ultimately put in place. Where legislation has already been enacted, such regulations may become
more stringent, which may result in increased costs of compliance. There is no assurance that compliance with such regulations will not have an adverse effect on the Company’s results of operations
and financial condition. Furthermore, given the evolving nature of the debate related to climate change and resulting requirements, it is not possible to predict the impact on the Company’s results of
operations and financial condition. 

Climate change may result in an increasing frequency of extreme weather events (such as increased periods of snow and increased frequency and intensity of storms) which have the potential to disrupt
our exploration and development plans. The Company’s emergency plans for managing extreme weather conditions may not be sufficient and extended disruptions could have adverse effects on our
results of operations and financial condition. 

Key Persons 

The Company manages its business with a number of key personnel, including key contractors, the loss of a number of whom could have a material adverse effect on the Company. In addition, as its
business develops and expands, the Company believes that its future success will depend greatly on our continued ability to attract and retain highly-skilled and qualified personnel and contractors. In
assessing the risk of an investment in the Company’s shares, potential investors should realize that they are relying on the experience, judgment, discretion, integrity and good faith of our management
team and Board of Directors. The Company cannot be certain that key personnel will continue to be employed by it or that it will be able to attract and retain qualified personnel and contractors in the
future. Failure to retain or attract key personnel could have a material adverse effect on the Company. The Company does not maintain “key person” insurance policies in respect of its key personnel. 

Page 37

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

FINANCIAL LIABILITIES AND COMMITMENTS

The Company’s financial liabilities and commitments as at December 31, 2017 are summarized as follows: 

Accounts payable and accrued liabilities
Commitments 
Total 

$

$

 1,082,840 
47,252 
 1,130,092 

$

$

1,082,840  
47,252 
1,130,092 

$

$

-
-
-

$

$

-
-
-

$

$

-
-
-

Contractual
Cash Flows

Less than 1
year

1 – 3
years

4 – 5
years

After 5
years

Management is of the view that the above financial liabilities and commitments will be sufficiently funded by current working capital. 

QUALIFIED PERSONS 

Dr. Christopher Osterman, P.Geo, COO of First Mining, is a Qualified Person as defined by NI 43-101, and is responsible for the review and verification of the scientific and technical information in this
MD&A. 

SECURITIES OUTSTANDING 

Authorized share capital: The Company can issue an unlimited number of common shares with no par value and an unlimited number of preferred shares with no par value. No preferred shares have
been issued as at March 21, 2018. 

All share information in the following table is reported as of March 21, 2018.

Number

Weighted Average 
Exercise Price

Expiry Date

Common shares – issued 
Stock options(1)
Warrants(2)
Common shares - fully diluted

557,471,616
40,019,000
44,933,409
642,424,025

(1)

(2)

Each stock option is convertible into one common share of the Company.
Each warrant is convertible into one common share of the Company.

$0.71 
$0.88 

April 8, 2018 – January 15, 2023 
April 19, 2018 – June 16, 2021 

There were a  total  of  7,332,273  common  shares  of  the  Company held  in  escrow  under the Escrow  Value  Security Agreement dated  March  30, 2015. Under this  agreement, 10%  of the  shares  were
released  immediately  and  15%  will  be  released  every  six  months  thereafter  with  the  final  release  being  on  March  30,  2018.  As  at  December  31,  2017,  there  were  1,099,842  common  shares  of  the
Company in escrow (December 31, 2016 – 3,299,524).

There were a total of 1,369,500 common shares of the Company held in escrow under the CPC Escrow Agreement dated August 2, 2005. On March 30, 2015, 10% of the common shares were released
and 15% will be released every six months thereafter with the final release being March 30, 2018. As at December 31, 2017, there were 194,425 common shares of the Company in escrow (December
31, 2016 – 583,275). 

With the acquisition of Tamaka on June 16, 2016, certain shareholders have deposited the First Mining shares received into escrow. Twenty percent of such escrowed shares were released from escrow
on June 17, 2017, and an additional 20% will be released every six months thereafter, with the final tranche released on June 17, 2019. As at December 31, 2017 there were a total of 17,794,974 shares
held in escrow as a result of the Tamaka transaction (December 31, 2016 – 29,658,290). 

Page 38

FIRST MINING GOLD CORP. (formerly known as First Mining Finance Corp.)
(Expressed in Canadian dollars, unless otherwise indicated)

Management Discussion & Analysis
For the three months and year ended December 31, 2017

DISCLOSURE CONTROLS AND PROCEDURES 

The Company’s management, with the participation of its CEO” and its Chief Financial Officer (“CFO”), have evaluated the effectiveness of the Company’s disclosure controls and procedures. Based
upon the results of that evaluation, the Company’s CEO and CFO have concluded that, as of December 31, 2017, the Company’s disclosure controls and procedures were effective to provide reasonable
assurance that the information required to be disclosed by the Company in reports it files is recorded, processed, summarized and reported, within the appropriate time periods and is accumulated and
communicated to management, including the CEO and CFO, as appropriate to allow timely decisions regarding required disclosure. 

MANAGEMENT’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING

The Company’s management, with the participation of its CEO and CFO, is responsible for establishing and maintaining adequate internal control over financial reporting as such term is defined in the
SEC’s  rules  and  the  rules  of  the  Canadian  Securities  Administrators.  The  Company’s  internal  control  over  financial  reporting  is  a  process  designed  to  provide  reasonable  assurance  regarding  the
reliability of financial reporting and the preparation of financial statements for external purposes in accordance with IFRS as issued by the IASB. The Company’s internal control over financial reporting
includes policies and procedures that: 

(cid:1) maintaining records that accurately and fairly reflect, in reasonable detail, the transactions and dispositions of assets of the Company; 
(cid:1) provide reasonable assurance that transactions are recorded as necessary for preparation of financial statements in accordance with IFRS; 
(cid:1) provide reasonable assurance that the Company’s receipts and expenditures are made only in accordance with authorizations of management and the Company’s Directors; and 
(cid:1) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the Company’s assets that could have a material effect on the Company’s

consolidated financial statements. 

The Company’s internal control over financial reporting may not prevent or detect all misstatements because of inherent limitations. Additionally, projections of any evaluation of effectiveness for future
periods are subject to the risk that controls may become inadequate because of changes in conditions or deterioration in the degree of compliance with the Company’s policies and procedures. 

The  Company's  management  evaluated  the  effectiveness  of  our  ICFR  based  upon  the  Internal  Control  - Integrated  Framework  (2013)  issued  by  the  Committee  of  Sponsoring  Organizations  of  the
Treadway Commission. Based on management's evaluation, our CEO and CFO concluded that our ICFR was effective as of December 31, 2017. 

There has been no change in the Company's internal control over financial reporting during the year ended December 31, 2017 that has materially affected, or is reasonably likely to materially affect, the
Company's internal control over financial reporting. 

LIMITATIONS OF CONTROLS AND PROCEDURES 

The Company’s management, including  the  Chief Executive  Officer  and Chief Financial Officer, believes that any  disclosure controls and procedures or internal control  over financial reporting,  no
matter how well conceived and operated, may not prevent or detect all misstatements because of inherent limitations. Further, the design of a control system must reflect the fact that there are resource
constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, they cannot provide absolute assurance that all control issues
and instances of fraud, if any, within the Company have been prevented or detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns
can occur because of a simple error or mistake. Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more people, or by unauthorized override of the
control. The design of any control system is also based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its
stated  goals  under  all  potential  future  conditions.  Accordingly,  because  of  the  inherent  limitations  in  a  cost  effective  control  system,  misstatements  due  to  error  or  fraud  may  occur  and  may  not  be
detected. 

Page 39

I, Jeff Swinoga, certify that: 

CERTIFICATION PURSUANT TO SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002 

1. 

2. 

3. 

4. 

I have reviewed this annual report on Form 40-F of First Mining Gold Corp.;

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;

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 issuer as of, and for, the periods presented in this report;

The issuer’s other certifying officer 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 issuer and have:

(a) 

(b) 

(c) 

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 issuer, 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;

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;

Evaluated  the  effectiveness  of  the  issuer’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 issuer’s internal control over financial reporting that occurred during the period covered by the annual report that has materially affected, or
is reasonably likely to materially affect, the issuer’s internal control over financial reporting; and

5. 

The issuer’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the issuer’s auditors and the audit committee of the
issuer’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 issuer’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 issuer’s internal control over financial reporting.

Date: March 22, 2018 

/s/ Jeff Swinoga
Jeff Swinoga 
President and Chief Executive Officer 
(Principal Executive Officer) 

I, Andrew Marshall, certify that: 

CERTIFICATION PURSUANT TO SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002 

1. 

2. 

3. 

4. 

I have reviewed this annual report on Form 40-F of First Mining Gold Corp.;

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;

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 issuer as of, and for, the periods presented in this report;

The issuer’s other certifying officer 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 issuer and have:

(a) 

(b) 

(c) 

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 issuer, 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;

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;

Evaluated  the  effectiveness  of  the  issuer’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 issuer’s internal control over financial reporting that occurred during the period covered by the annual report that has materially affected, or
is reasonably likely to materially affect, the issuer’s internal control over financial reporting; and

5. 

The issuer’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the issuer’s auditors and the audit committee of the
issuer’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 issuer’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 issuer’s internal control over financial reporting.

Date: March 22, 2018 

/s/ Andrew Marshall
Andrew Marshall 
Chief Financial Officer 
(Principal Financial Officer and) Principal 
Accounting Officer 

The undersigned, Jeff Swinoga, hereby certifies, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that: 

CERTIFICATION PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 

(a) 

the annual report on Form 40-F of First Mining Gold Corp. for the year ended December 31, 2017 fully complies with the requirements of section 13(a) or 15(d) of the Securities
Exchange Act of 1934; and 

(b) 

information contained in the Form 40-F fairly presents, in all material respects, the financial condition and results of operations of First Mining Gold Corp. 

Date: March 22, 2018 

/s/ Jeff Swinoga
Jeff Swinoga 
President and Chief Executive Officer 
(Principal Executive Officer) 

The undersigned, Andrew Marshall, hereby certifies, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that: 

CERTIFICATION PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 

(a) 

the annual report on Form 40-F of First Mining Gold Corp. for the year ended December 31, 2017 fully complies with the requirements of section 13(a) or 15(d) of the Securities
Exchange Act of 1934; and 

(b) 

information contained in the Form 40-F fairly presents, in all material respects, the financial condition and results of operations of First Mining Gold Corp. 

Date: March 22, 2018 

/s/ Andrew Marshall
Andrew Marshall 
Chief Financial Officer 
(Principal Financial Officer and) Principal Accounting Officer 

March 22, 2018 

VIA EDGAR 

United States Securities and Exchange Commission 

Re: 

First Mining Gold Corp. (the “Company”) 
Annual Report on Form 40-F 
Consent of Expert 

This letter is provided in connection with the Company’s Form 40-F annual report for the year ended December 31, 2017 (the “Annual Report”) to be filed by the Company with the United States
Securities and Exchange Commission (the “SEC”). The Annual Report incorporates by reference the Annual Information Form of the Company for the year ended December 31, 2017. 

I,  Dr.  Gilles  Arseneau,  Ph.D.,  P.Geo.,  of  SRK  Consulting  (Canada)  Inc.,  hereby  consent  to  the  use  of  my  name  in  connection  with  reference  to  my  involvement  in  the  preparation  of  the  following
technical report: 

“Preliminary Economic Assessment Update for the Springpole Gold Project, Ontario, Canada” dated October 16, 2017 (the “Technical Report”). 

and to references to the Technical Report, or portions thereof, in the Annual Report  and to the  inclusion and incorporation  by  reference of the information derived from the Technical Report in the
Annual Report. 

Yours truly, 

/s/ Dr. Gilles Arseneau, Ph.D., P.Geo. 
Dr. Gilles Arseneau, Ph.D., P.Geo. 
Associate Consultant (Geology) 
SRK Consulting (Canada) Inc. 

March 22, 2018 

VIA EDGAR 

United States Securities and Exchange Commission 

Re: 

First Mining Gold Corp. (the “Company”) 
Annual Report on Form 40-F 
Consent of Expert 

This letter is provided in connection with the Company’s Form 40-F annual report for the year ended December 31, 2017 (the “Annual Report”) to be filed by the Company with the United States
Securities and Exchange Commission (the “SEC”). The Annual Report incorporates by reference the Annual Information Form of the Company for the year ended December 31, 2017. 

I, Dr. Adrian Dance, Ph.D., P.Eng., of SRK Consulting (Canada) Inc., hereby consent to the use of my name in connection with reference to my involvement in the preparation of the following technical
report: 

“Preliminary Economic Assessment Update for the Springpole Gold Project, Ontario, Canada” dated October 16, 2017 (the “Technical Report”). 

and to references to the Technical Report, or portions thereof, in the Annual Report  and to the  inclusion and incorporation  by  reference of the information derived from the Technical Report in the
Annual Report. 

Yours truly, 

/s/ Dr. Adrian Dance, Ph.D., P.Eng. 
Dr. Adrian Dance, Ph.D., P.Eng. 
Principal Consultant (Metallurgy) 
SRK Consulting (Canada) Inc. 

March 22, 2018 

VIA EDGAR 

United States Securities and Exchange Commission 

Re: 

First Mining Gold Corp. (the “Company”) 
Annual Report on Form 40-F 
Consent of Expert 

This letter is provided in connection with the Company’s Form 40-F annual report for the year ended December 31, 2017 (the “Annual Report”) to be filed by the Company with the United States
Securities and Exchange Commission (the “SEC”). The Annual Report incorporates by reference the Annual Information Form of the Company for the year ended December 31, 2017. 

I, Victor Munoz, P.Eng., M.Eng., of SRK Consulting (Canada) Inc., hereby consent to the use of my name in connection with reference to my involvement in the preparation of the following technical
report: 

“Preliminary Economic Assessment Update for the Springpole Gold Project, Ontario, Canada” dated October 16, 2017 (the “Technical Report”). 

and to references to the Technical Report, or portions thereof, in the Annual Report  and to the  inclusion and incorporation  by  reference of the information derived from the Technical Report in the
Annual Report. 

Yours truly, 

/s/ Victor Munoz, P.Eng., M.Eng.                                 
Victor Munoz, P.Eng., M.Eng. 
Senior Consultant (Water Resources Engineering) 
SRK Consulting (Canada) Inc. 

March 22, 2018 

VIA EDGAR 

United States Securities and Exchange Commission 

Re: 

First Mining Gold Corp. (the “Company”) 
Annual Report on Form 40-F 
Consent of Expert 

This letter is provided in connection with the Company’s Form 40-F annual report for the year ended December 31, 2017 (the “Annual Report”) to be filed by the Company with the United States
Securities and Exchange Commission (the “SEC”). The Annual Report incorporates by reference the Annual Information Form of the Company for the year ended December 31, 2017. 

I, Grant Carlson, P.Eng., of SRK Consulting (Canada) Inc., hereby consent to the use of my name in connection with reference to my involvement in the preparation of the following technical report: 

“Preliminary Economic Assessment Update for the Springpole Gold Project, Ontario, Canada” dated October 16, 2017 (the “Technical Report”). 

and to references to the Technical Report, or portions thereof, in the Annual Report  and to the  inclusion and incorporation  by  reference of the information derived from the Technical Report in the
Annual Report. 

Yours truly, 

/s/ Grant Carlson, P.Eng.                     
Grant Carlson, P.Eng. 
Senior Consultant (Mining) 
SRK Consulting (Canada) Inc. 

March 22, 2018 

VIA EDGAR 

United States Securities and Exchange Commission 

Re: 

First Mining Gold Corp. (the “Company”) 
Annual Report on Form 40-F 
Consent of Expert 

This letter is provided in connection with the Company’s Form 40-F annual report for the year ended December 31, 2017 (the “Annual Report”) to be filed by the Company with the United States
Securities and Exchange Commission (the “SEC”). The Annual Report incorporates by reference the Annual Information Form of the Company for the year ended December 31, 2017. 

I, Neil Winkelmann, FAusIMM, of SRK Consulting (Canada) Inc., hereby consent to the use of my name in connection with reference to my involvement in the preparation of the following technical
report: 

“Preliminary Economic Assessment Update for the Springpole Gold Project, Ontario, Canada” dated October 16, 2017 (the “Technical Report”). 

and to references to the Technical Report, or portions thereof, in the Annual Report  and to the  inclusion and incorporation  by  reference of the information derived from the Technical Report in the
Annual Report. 

Yours truly, 

/s/ Neil Winkelmann, FAusIMM
Neil Winkelmann, FAusIMM 
Principal Consultant (Mining) 
SRK Consulting (Canada) Inc. 

March 22, 2018 

VIA EDGAR 

United States Securities and Exchange Commission 

Re: 

First Mining Gold Corp. (the “Company”) 
Annual Report on Form 40-F 
Consent of Expert 

This letter is provided in connection with the Company’s Form 40-F annual report for the year ended December 31, 2017 (the “Annual Report”) to be filed by the Company with the United States
Securities and Exchange Commission (the “SEC”). The Annual Report incorporates by reference the Annual Information Form of the Company for the year ended December 31, 2017. 

I, Bruce Andrew Murphy, P.Eng., of SRK Consulting (Canada) Inc., hereby consent to the use of my name in connection with reference to my involvement in the preparation of the following technical
report: 

“Preliminary Economic Assessment Update for the Springpole Gold Project, Ontario, Canada” dated October 16, 2017 (the “Technical Report”). 

and to references to the Technical Report, or portions thereof, in the Annual Report  and to the  inclusion and incorporation  by  reference of the information derived from the Technical Report in the
Annual Report. 

Yours truly, 

/s/ Bruce Andrew Murphy, P.Eng.
Bruce Andrew Murphy, P.Eng. 
Principal Consultant (Geotechnical) 
SRK Consulting (Canada) Inc. 

March 22, 2018 

VIA EDGAR 

United States Securities and Exchange Commission 

Re: 

First Mining Gold Corp. (the “Company”) 
Annual Report on Form 40-F 
Consent of Expert 

This letter is provided in connection with the Company’s Form 40-F annual report for the year ended December 31, 2017 (the “Annual Report”) to be filed by the Company with the United States
Securities and Exchange Commission (the “SEC”). The Annual Report incorporates by reference the Annual Information Form of the Company for the year ended December 31, 2017. 

I, Michael  Royle,  M.App.Sci.,  P.Geo.,  of  SRK Consulting  (Canada) Inc., hereby consent to  the  use of  my  name  in connection  with  reference to  my involvement in the  preparation  of the  following
technical report: 

“Preliminary Economic Assessment Update for the Springpole Gold Project, Ontario, Canada” dated October 16, 2017 (the “Technical Report”). 

and to references to the Technical Report, or portions thereof, in the Annual Report  and to the  inclusion and incorporation  by  reference of the information derived from the Technical Report in the
Annual Report. 

Yours truly, 

/s/ Michael Royle, M.App.Sci., P.Geo.
Michael Royle, M.App.Sci., P.Geo. 
Principal Consultant (Hydrogeology) 
SRK Consulting (Canada) Inc. 

March 22, 2018 

VIA EDGAR 

United States Securities and Exchange Commission 

Re: 

First Mining Gold Corp. (the “Company”) 
Annual Report on Form 40-F 
Consent of Expert 

This letter is provided in connection with the Company’s Form 40-F annual report for the year ended December 31, 2017 (the “Annual Report”) to be filed by the Company with the United States
Securities and Exchange Commission (the “SEC”). The Annual Report incorporates by reference the Annual Information Form of the Company for the year ended December 31, 2017. 

I, Dr. Ewoud Maritz Rykaart, Ph.D., P.Eng., of SRK Consulting (Canada) Inc., hereby consent to the use of my name in connection with reference to my involvement in the preparation of the following
technical report: 

“Preliminary Economic Assessment Update for the Springpole Gold Project, Ontario, Canada” dated October 16, 2017 (the “Technical Report”). 

and to references to the Technical Report, or portions thereof, in the Annual Report  and to the  inclusion and incorporation  by  reference of the information derived from the Technical Report in the
Annual Report. 

Yours truly, 

/s/ Dr. EM Rykaart, Ph.D., P.Eng.
Dr. EM Rykaart, Ph.D., P.Eng. 
Principal Consultant (Geotechnical Engineering) 
SRK Consulting (Canada) Inc. 

March 22, 2018 

VIA EDGAR 

United States Securities and Exchange Commission 

Re: 

First Mining Gold Corp. (the “Company”) 
Annual Report on Form 40-F 
Consent of Expert 

This letter is provided in connection with the Company’s Form 40-F annual report for the year ended December 31, 2017 (the “Annual Report”) to be filed by the Company with the United States
Securities and Exchange Commission (the “SEC”). The Annual Report incorporates by reference the Annual Information Form of the Company for the year ended December 31, 2017. 

I, Mark Liskowich, P.Geo., of SRK Consulting (Canada) Inc., hereby consent to the use of my name in connection with reference to my involvement in the preparation of the following technical report: 

“Preliminary Economic Assessment Update for the Springpole Gold Project, Ontario, Canada” dated October 16, 2017 (the “Technical Report”). 

and to references to the Technical Report, or portions thereof, in the Annual Report  and to the  inclusion and incorporation  by  reference of the information derived from the Technical Report in the
Annual Report. 

Yours truly, 

/s/ Mark Liskowich, P.Geo.
Mark Liskowich, P.Geo. 
Principal Consultant (Environmental) 
SRK Consulting (Canada) Inc. 

March 22, 2018 

VIA EDGAR 

United States Securities and Exchange Commission 

Re: 

First Mining Gold Corp. (the “Company”) 
Annual Report on Form 40-F 
Consent of Expert 

This letter is provided in connection with the Company’s Form 40-F annual report for the year ended December 31, 2017 (the “Annual Report”) to be filed by the Company with the United States
Securities and Exchange Commission (the “SEC”). The Annual Report incorporates by reference the Annual Information Form of the Company for the year ended December 31, 2017. 

I, Todd McCracken, P.Geo., of WSP Canada Inc., hereby consent to the use of my name in connection with reference to my involvement in the preparation of the following technical report: 

“Technical Report and Resource Estimation Update on the Goldlund Project”, with an effective date of September 20, 2016 (the “Technical Report”). 

and to references to the Technical Report, or portions thereof, in the Annual Report  and to the  inclusion and incorporation  by  reference of the information derived from the Technical Report in the
Annual Report. 

Yours truly, 

/s/ Todd McCracken, P.Geo.
Todd McCracken, P.Geo. 
Manager – Mining 
WSP Canada Inc. 

March 22, 2018 

VIA EDGAR 

United States Securities and Exchange Commission 

Re: 

First Mining Gold Corp. (the “Company”) 
Annual Report on Form 40-F 
Consent of Expert 

This letter is provided in connection with the Company’s Form 40-F annual report for the year ended December 31, 2017 (the “Annual Report”) to be filed by the Company with the United States
Securities and Exchange Commission (the “SEC”). The Annual Report incorporates by reference the Annual Information Form of the Company for the year ended December 31, 2017. 

I,  Mark  Drabble,  B.App.Sci  (Geology),  MAIG,  MAusIMM,  of  Optiro  Pty  Limited,  hereby  consent  to  the  use  of  my name  in  connection with  reference  to  my  involvement  in  the  preparation  of  the
following technical report: 

“Technical Report on the Cameron Gold Deposit, Ontario, Canada”, with an effective date of January 17, 2017 (the “Technical Report”). 

and to references to the Technical Report, or portions thereof, in the Annual Report  and to the  inclusion and incorporation  by  reference of the information derived from the Technical Report in the
Annual Report. 

Yours truly, 

/s/ Mark Drabble, B.App.Sci (Geology), MAIG, MAusIMM
Mark Drabble, B.App.Sci (Geology), MAIG, MAusIMM 
Principal Consultant 
Optiro Pty Limited 

March 22, 2018 

VIA EDGAR 

United States Securities and Exchange Commission 

Re: 

First Mining Gold Corp. (the “Company”) 
Annual Report on Form 40-F 
Consent of Expert 

This letter is provided in connection with the Company’s Form 40-F annual report for the year ended December 31, 2017 (the “Annual Report”) to be filed by the Company with the United States
Securities and Exchange Commission (the “SEC”). The Annual Report incorporates by reference the Annual Information Form of the Company for the year ended December 31, 2017. 

I,  Kahan  Cervoj,  B.App.Sci  (Geology),  MAIG,  MAusIMM,  of  Optiro  Pty  Limited,  hereby  consent  to  the  use  of  my  name  in  connection  with  reference  to  my  involvement  in  the  preparation  of  the
following technical report: 

“Technical Report on the Cameron Gold Deposit, Ontario, Canada”, with an effective date of January 17, 2017 (the “Technical Report”). 

and to references to the Technical Report, or portions thereof, in the Annual Report  and to the  inclusion and incorporation  by  reference of the information derived from the Technical Report in the
Annual Report. 

Yours truly, 

/s/ Kahan Cervoj, B.App.Sci (Geology), MAIG, MAusIMM
Kahan Cervoj, B.App.Sci (Geology), MAIG, MAusIMM 
Principal Consultant 
Optiro Pty Limited 

March 22, 2018 

VIA EDGAR 

United States Securities and Exchange Commission 

Re: 

First Mining Gold Corp. (the “Company”) 
Annual Report on Form 40-F 
Consent of Expert 

This letter is provided in connection with the Company’s Form 40-F annual report for the year ended December 31, 2017 (the “Annual Report”) to be filed by the Company with the United States
Securities and Exchange Commission (the “SEC”). The Annual Report incorporates by reference the Annual Information Form of the Company for the year ended December 31, 2017. 

I, B. Terrence Hennessey, P.Geo., of Micon International Limited, hereby consent to the use of my name in connection with reference to my involvement in the preparation of the following technical
report: 

“A Mineral Resource Estimate For The Pickle Crow Property, Patricia Mining Division, Northwestern Ontario, Canada”, dated June 2, 2011 (the “Technical Report”). 

and to references to the Technical Report, or portions thereof, in the Annual Report  and to the  inclusion and incorporation  by  reference of the information derived from the Technical Report in the
Annual Report. 

Yours truly, 

/s/ B. Terrence Hennessey, P.Geo. 
B. Terrence Hennessey, P.Geo. 
Micon International Limited 

March 22, 2018 

VIA EDGAR 

United States Securities and Exchange Commission 

Re: 

First Mining Gold Corp. (the “Company”) 
Annual Report on Form 40-F 
Consent of Expert 

This letter is provided in connection with the Company’s Form 40-F annual report for the year ended December 31, 2017 (the “Annual Report”) to be filed by the Company with the United States
Securities and Exchange Commission (the “SEC”). The Annual Report incorporates by reference the Annual Information Form of the Company for the year ended December 31, 2017. 

I,  Alan  J.  San  Martin,  MAusIMM(CP),  of  Micon  International  Limited,  hereby  consent  to  the  use  of  my  name  in  connection  with  reference  to  my  involvement  in  the  preparation  of  the  following
technical report: 

“A Mineral Resource Estimate For The Pickle Crow Property, Patricia Mining Division, Northwestern Ontario, Canada”, dated June 2, 2011 (the “Technical Report”). 

and to references to the Technical Report, or portions thereof, in the Annual Report  and to the  inclusion and incorporation  by  reference of the information derived from the Technical Report in the
Annual Report. 

Yours truly, 

/s/ Alan J. San Martin, MAusIMM(CP)
Alan J. San Martin, MAusIMM(CP) 
Micon International Limited 

March 22, 2018 

VIA EDGAR 

United States Securities and Exchange Commission 

Re: 

First Mining Gold Corp. (the “Company”) 
Annual Report on Form 40-F 
Consent of Expert 

This letter is provided in connection with the Company’s Form 40-F annual report for the year ended December 31, 2017 (the “Annual Report”) to be filed by the Company with the United States
Securities and Exchange Commission (the “SEC”). The Annual Report incorporates by reference the Annual Information Form of the Company for the year ended December 31, 2017. 

I, Sam J. Shoemaker, Jr., B.Sc., Registered Member SME, hereby consent to the use of my name in connection with reference to my involvement in the preparation of the following technical report: 

“A Mineral Resource Estimate For The Pickle Crow Property, Patricia Mining Division, Northwestern Ontario, Canada”, dated June 2, 2011 (the “Technical Report”). 

and to references to the Technical Report, or portions thereof, in the Annual Report  and to the  inclusion and incorporation  by  reference of the information derived from the Technical Report in the
Annual Report. 

Yours truly, 

/s/ Sam J. Shoemaker, Jr., B.Sc., Reg’d Mem SME
Sam J. Shoemaker, Jr., B.Sc., Reg’d Mem SME 

March 22, 2018 

VIA EDGAR 

United States Securities and Exchange Commission 

Re: 

First Mining Gold Corp. (the “Company”) 
Annual Report on Form 40-F 
Consent of Expert 

This letter is provided in connection with the Company’s Form 40-F annual report for the year ended December 31, 2017 (the “Annual Report”) to be filed by the Company with the United States
Securities and Exchange Commission (the “SEC”). The Annual Report incorporates by reference the Annual Information Form of the Company for the year ended December 31, 2017. 

I, Michael P. Cullen, M.Sc., P.Geo., of Mercator Geological Services Limited, hereby consent to the use of my name in connection with reference to my involvement in the preparation of the following
technical report: 

“2015 Mineral Resource Estimate Technical Report for the Hope Brook Gold Project, Newfoundland and Labrador, Canada (the “Technical Report”). 

and to references to the Technical Report, or portions thereof, in the Annual Report  and to the  inclusion and incorporation  by  reference of the information derived from the Technical Report in the
Annual Report. 

Yours truly, 

/s/ Michael P. Cullen, M.Sc., P.Geo.
Michael P. Cullen, M.Sc., P.Geo. 
Mercator Geological Services Limited 

Consent of Independent Auditor 

We hereby consent to the incorporation by reference in this Annual Report on Form 40-F for the year ended December 31, 2017 of First Mining Gold Corp. of our report dated March 21, 2018, relating
to the consolidated financial statements which appear in the Exhibit incorporated by reference in this Annual Report. 

(Signed) “PricewaterhouseCoopers LLP”

PricewaterhouseCoopers LLP 
Chartered Professional Accountants

Vancouver, Canada 
March 21, 2018 

Tel: 604 688 5421 
Fax: 604 688 5132 
www.bdo.ca 

BDO Canada LLP 
600 Cathedral Place 
925 West Georgia Street 
Vancouver BC V6C 3L2 Canada 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

We consent to the use of our report dated March 27, 2017 relating to the consolidated financial statements of First Mining Gold Corp. (formerly First Mining Finance Corp.) and its subsidiaries (“First
Mining”) appearing in this Annual Report on Form 40-F of First Mining for the year ended December 31, 2017. 

/s/ “BDO Canada LLP”

Chartered Professional Accountants 
Vancouver, Canada 

March 21, 2018 

BDO Canada LLP, a Canadian limited liability partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. 

FIRST MINING GOLD CORP. 

AUDIT COMMITTEE CHARTER

1.

(a) 

(b) 

2.

(a) 

(b) 

INTRODUCTION

The  audit  committee  (the  “Committee”)  is  appointed  by  the  board  of  directors  (the  “Board”)  of  First  Mining  Gold  Corp.  (the  “Company”)  to  be  responsible  for  the  oversight  of  the
accounting and financial reporting process and financial statement audits of the Company. 

This  charter  is  prepared  to  assist  the  Committee,  the  Board  and  management  in  clarifying  responsibilities  and  ensuring  effective  communication  between  the  Committee,  the  Board  and
management. 

COMPOSITION

The Committee will be composed of three directors from the Board, a majority of whom will be independent (as defined in National Instrument 58-101 Disclosure of Corporate Governance 
Practices). 

All members of the Committee will be financially literate as defined by applicable legislation. If, upon appointment, a member of the Committee is not financially literate as required, the 
person will be provided a three month period in which to achieve the required level of literacy. 

3.

RESPONSIBILITIES

The Committee has the responsibility to: 

(i) 

review and report to the board of directors of the Company on the following before they are publicly disclosed: 

(A) 

the  financial  statements  and  MD&A  (management  discussion  and  analysis)  (as  defined  in  National  Instrument  51-102  - Continuous  Disclosure  Obligations)  of  the
Company; 

(ii) 

(iii) 

(B) 

the auditor’s report, if any, prepared in relation to those financial statements, 

review the Company’s annual and interim earnings press releases before the Company publicly discloses this information; 

satisfy itself that adequate procedures are in place  for the review of the Company’s public disclosure of financial  information  extracted or  derived  from  the Company’s financial
statements and periodically assess the adequacy of those procedures; 

(iv) 

recommend to the board of directors: 

(A) 

(B) 

the external auditor to be nominated for the purpose of preparing or issuing an auditor’s report or performing other audit, review or attest services for the Company; and 

the compensation of the external auditor, 

(v) 

(vi) 

oversee the work of the external auditor engaged for the purpose of preparing or issuing an auditor’s report or performing other audit, review or attest services for the Company,
including the resolution of disagreements between management and the external auditor regarding financial reporting; 

monitor, evaluate and report to the board of directors on the integrity of the financial reporting process and the system of internal controls that management and the board of directors
have established; 

(vii) 

monitor the management of the principal risks that could impact the financial reporting of the Company; 

(viii) 

establish procedures for the receipt, retention and treatment of complaints received by the Company regarding accounting, internal accounting controls, or auditing matters; 

(ix) 

(x) 

(xi) 

(xii) 

pre-approve all non-audit services to be provided to the Company or its subsidiary entities by the Company’s external auditor; 

review and approve the Company’s hiring policies regarding partners, employees and former partners and employees of the present and former external auditor of the Company; 

with respect to ensuring the integrity of disclosure controls and internal controls over financial reporting, understand the process utilized by the Chief Executive Officer and the Chief
Financial Officer to comply with National Instrument 52-109 - Certification of Disclosure in Issuers’ Annual and Interim Filings; and 

review, and report to the Board on its concurrence with the disclosure required by Form 52-110F2 - Disclosure by Venture Issuers in any management information circular prepared
by the Company. 

AUTHORITY

The Committee has the authority to engage independent counsel and other advisors as it deems necessary to carry out its duties and the Committee will set the compensation for such advisors. 

The Committee has the authority to communicate directly with and to meet with the external auditor, without management involvement. This extends to requiring the external auditor to report
directly to the Committee. 

4.

(a) 

(b) 

5.

(a) 

6.

(a) 

REPORTING

The Committee will report to the Board on the proceedings of each Committee meeting and on the Committee’s recommendations at the next regularly scheduled Board meeting. 

EFFECTIVE DATE

This Charter was implemented by the Board on May 19, 2015.