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Pediatrix Medical Group, Inc.

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FY2020 Annual Report · Pediatrix Medical Group, Inc.
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Annual Report  
September 30, 2020 

Midland Exploration Inc. 
1, Place Ville Marie, Suite 4000, Montreal (Quebec) H3B 4M4 
Tel.: 450.420.5977 Fax : 450.420.5978

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration inc. 
Table of contents 

Message to Shareholders 
Management’s discussion and Analysis 
Nature of Activities ............................................................................................................................ 5 
Overall Performance ......................................................................................................................... 5 
Results of Operations ....................................................................................................................... 9 
Exploration Activities ...................................................................................................................... 10 
Working Capital .............................................................................................................................. 32 
Selected Annual Information  ......................................................................................................... 32 
Summary of Results per Quarter .................................................................................................... 33 
Fourth Quarter ................................................................................................................................ 33 
Related Party Transactions ............................................................................................................ 34 
Events Subsequent to Year End .................................................................................................... 34 
Stock Option Plan ........................................................................................................................... 34 
Off-balance Sheet Arrangements ................................................................................................... 34 
Commitment ................................................................................................................................... 34 
Critical Accounting Estimates ......................................................................................................... 34 
New Accounting Standards ............................................................................................................ 35 
Financial Instruments ..................................................................................................................... 36 
Risk Factors .................................................................................................................................... 36 
Foward Looking Information ........................................................................................................... 39 
Financial Statement 
Independant Auditor’s Report ......................................................................................................... 40 
Statements of Financial Position .................................................................................................... 43 
Statements of Comprehensive Loss............................................................................................... 44 
Statements of Change in Equity ..................................................................................................... 45 
Statements of Cash Flows .............................................................................................................. 46 
Notes to Financial Statements ........................................................................................................ 47 
Corporate Information ..................................................................................................................... 79 

- 2 - 

 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Message to Shareholders 
For the fiscal year ended September 30, 2019 

Dear Shareholders, 

It  is  a  sincere  pleasure  for  me  to  present  the  2020  Annual  Report  for  Midland  Exploration  Inc. 
(“Midland” or the “Company”). 

Midland is a dynamic and proactive mineral exploration company that is led by a highly respected 
and experienced management and technical team with a proven mine-finding track record. Despite 
a challenging year in 2020 marked by the COVID-19 pandemic, we were able to conduct several 
successful exploration campaigns following the implementation of very strict COVID protocols. As 
always, Midland targets the excellent mineral potential and the favourable investment climate of 
Quebec to discover new world-class deposits of gold, platinum group elements and base metals. 
Midland is proud to count on reputable partners such as BHP Canada Inc., Agnico Eagle Mines 
Limited, Osisko Gold Royalties Ltd, Probe Metals Inc., Wallbridge Mining Company Ltd, SOQUEM 
INC., the Nunavik Mineral Exploration Fund, and Abcourt Mines Inc. We continue discussions with 
several potential new partners in order to quickly conclude new option agreements in the coming 
months. 

Midland continues to pursue its strategy of exploring in partnership across Quebec and achieved 
significant  progress  in  2020,  with  the  signing  of  several  new  agreements  and  the  discovery  of 
several  new  mineralized  zones  on  its  various  projects.  The  main  highlights  of  the  year  were 
certainly the five new partnerships we entered, including a major strategic alliance with BHP for 
nickel exploration in northern Québec. Midland signed two option agreements with Wallbridge and 
Probe  in  the  Detour  Lake  belt,  on  its  Casault  and  La  Peltrie  gold  projects,  respectively.  A  joint 
venture  was  also  formed  with  Probe  to  the  south  of  the  recent  Fenelon  gold  discovery.  Finally, 
Midland entered a strategic alliance for zinc exploration in the Gatineau metasedimentary belt in 
early 2020 with SOQUEM. 

One of the highlights of our exploration efforts in 2020 was the discovery of a new gold zone, named 
Golden  Delilah,  on  the  Samson  project.  This  new  discovery  consists  of  a  quartz-albite  vein 
intersected over a core length of 1.60 metres, which graded 99.1 g/t Au, 71.3 g/t Ag and 0.17% 
Pb over 0.40 metre from 106.45 to 106.85 metres. A new drilling campaign to follow up on this 
new discovery tested the strike extensions of the new Golden Delilah gold-bearing structure over 
a distance of 500 metres on either side of this new showing. All assay results for this second phase 
of drilling are expected by the end of December 2020. A drilling program totalling at least 2,000 
metres is planned for the winter of 2021. This drilling program is designed to further test the strike 
and depth extensions of the gold-bearing structure at Golden Delilah. Prospecting work carried out 
on the new Lewis gold project (generated and acquired in 2020) was carried out during the summer 
and  led  to  the  discovery  of  a  new  gold  showings  approximately  10  kilometres  northeast  of  the 
former Lac Shortt mine. These showings yielded several anomalous values in grab samples with 
grades ranging from 0.2 g/t Au to 2.1 g/t Au. This promising new gold anomalous zone has never 
been  drill-tested  and  extends  over  more  than  400  metres  along  strike.  Stripping  and  channel 
sampling were recently conducted on this zone, and assay results are pending. This new zone is 
characterized by the presence of numerous quartz-carbonate veins with pyrite mineralization, may 
be  part  of  the  same  ENE-trending  corridor.  During  the  winter  of  2021,  Midland  will  complete  a 
geophysical (IP) survey covering this new discovery. A first drilling program will also be undertaken 
to test the best geophysical, geological and geochemical targets. A drilling campaign consisting of 
two  (2)  holes  totalling  1,311.0 metres  was  also  completed  in  the  fall  of  2020  on  the  Maritime-
Cadillac JV property in partnership with Agnico Eagle. One of the deepest holes drilled to date on 
this project intersected a promising mineralized zone, in an intermediate intrusion some 15 metres 
long  altered  to  biotite-carbonate-chlorite  and  containing  up  to  2%  pyrite-pyrrhotite  with  trace 
arsenopyrite, from 761.5 to 776.5 metres depth. All assay results are pending and are expected by 
the end of December 2020. 

Finally, drilling is expected to resume during the winter of 2021 on the high-grade copper system 
at Mythril, which was traced over more than 2 kilometres on surface and in drill hole in 2019. This 
drilling  program  will  test  new  targets  recently  generated  following  3D  modelling  on  the  project. 
Follow-up work including geophysics and drilling will also be completed in the coming months on 

- 3 - 

 
 
 
 
 
Midland Exploration Inc. 
Message to Shareholders 
For the fiscal year ended September 30, 2019 

new mineralized zones discovered on the new Komo gold project, located south of the Elmer gold 
discovery in the James Bay region, and under our new alliance with BHP in the Kuujjuaq area. 

Here are the main highlights of the past year: 

•  New gold discovery on Samson at the Golden Delilah zone 
•  New surface gold discovery on Lewis 
•  New strategic alliance with BHP for Ni in Nunavik 
•  New option agreement with Wallbridge on Casault 
•  New option agreement with Probe on La Peltrie 
•  New joint venture agreement with Probe on Gaudet-Fenelon 
•  New joint venture agreement with SOQUEM on Gatineau Zn  
•  A total of 5,451 metres drilled (19 drill holes) during Fiscal 20 (16,195 metres during 

Fiscal 19).  

Midland  intends  to  continue  aggressively  exploring  its  various  projects  for  gold,  platinum  group 
elements  and  base  metals  in  2021,  to  discover  world-class  deposits.  An  ambitious  exploration 
program, one of the most significant since the Company was founded, is currently in preparation 
and will be deployed on the Company’s best projects. Midland will continue to generate several 
new projects and seek to quickly conclude additional partnership agreements for properties recently 
acquired in 2020. In addition, we also continued to increase visibility for Midland throughout 2020 
by  taking  part  in  numerous  virtual  (given  the  pandemic)  promotional  events  to  attract  new  and 
important shareholders.  

Midland also intends to continue assessing interesting business opportunities as they arise in 2021. 
Midland has a very strong financial position, with more than $11 million in adjusted working capital 
and no debt as at September 30, 2020.  

On behalf of the management team and the Board of Directors, I would like to express our sincere 
acknowledgements  for  your  trust,  your  patience,  and  your  renewed  support  throughout  2020.  I 
would also like to take this opportunity to welcome the new shareholders who joined us during the 
year.  Midland  is  a  company  that  relies  on  a  high-calibre  Board  of  Directors  and  a  dynamic, 
motivated  and  talented  technical  team  who  will  spare  no  effort  in  2021  to  make  one  or  many 
significant discoveries in Quebec. 

(s) Gino Roger 
Gino Roger, P. Eng. 
President and CEO 

- 4 - 

 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

The following discussion and analysis (the “MD&A”) of the financial condition and results of the operations 
of Midland Exploration Inc. (“Midland” or “the Corporation”) constitutes management’s review of the factors 
that affected the Corporation’s financial and operating performance for the year ended September 30, 2020. 
This  MD&A  should  be  read  in  conjunction  with  the  Corporation’s  audited  financial  statements  as  at 
September 30, 2020 (the “Financial Statements”) prepared in accordance with the International Financial 
Reporting  Standards  (“IFRS”)  as  issued  by  the  International  Accounting  Standards  Board  (“IASB”).  All 
figures are in Canadian dollars unless otherwise noted.  

Further information regarding the Corporation and its operations are filed electronically on the System for 
Electronic Document Analysis and Retrieval (SEDAR) in Canada and can be obtained from 
www.sedar.com.  

Abbreviation 
Fiscal 18 
Q1-19 
Q2-19 
Q3-19 
Q4-19 
Fiscal 19 
Q1-20 
Q2-20 
Q3-20 
Q4-20 
Fiscal 20 
Fiscal 21 

Period 
October 1, 2017 to September 30, 2018 
October 1, 2018 to December 31, 2018 
January 1, 2019 to March 31, 2019 
April 30, 2019 to June 30, 2019 
July 1, 2019 to September 30, 2019 
October 1, 2018 to September 30, 2019 
October 1, 2019 to December 31, 2019 
January 1, 2020 to March 31, 2020 
April 30, 2020 to June 30, 2020 
July 1, 2020 to September 30, 2020 
October 1, 2019 to September 30, 2020 
October 1, 2020 to September 30, 2021 

1.  NATURE OF ACTIVITIES 

Midland,  incorporated  on  October  2,  1995  and  operating  under  the  Business  Corporations  Act 
(Québec), is a company in the mining exploration business. The Corporation’s operations include the 
acquisition  and  exploration  of  mining  properties.  The  Corporation’s  shares  are  listed  on  the  TSX 
Venture Exchange (the “Exchange”) under the MD ticker. 

2.  OVERALL PERFORMANCE 

2.1  Highlights of exploration work in Fiscal 20 

●  New gold discovery on Samson; Golden Delilah zone 
●  New strategic alliance with BHP for Ni in Nunavik 
●  New option agreement with Wallbridge for Casault 
●  New option agreement with Probe for La Peltrie 
●  New JV agreement with Probe for Gaudet-Fenelon 
●  New partnership (JV) with Soquem for Gatineau Zn 
●  A total of 5,451 metres (19 holes) were drilled during Fiscal 20 (16 195 metres during Fiscal 19).  

More details can be found in section 4. 

2.2  Working capital 

Midland has a working capital of $10,973,875 as of September 30, 2020 ($14,017,423 as of September 
30, 2019, which will allow the Corporation to execute its exploration program for at least the next three 
years. 

- 5 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

2.  OVERALL PERFORMANCE (CONT’D) 

2.3  Private placements 

On December 4 and 13, 2019, the Corporation completed private placement of 1,402,030 flow-through 
shares  at  $1.10  per  share  for  total  gross  proceeds  of  $1,542,233.  In  connection  with  the  private 
placements, the Corporation incurred $111,139 share issue expenses of which $63,457 was paid as 
finder’s  fees.  Directors  and  officers  of  the  Corporation  participated  in  the  flow-through  private 
placement for a total consideration of $174,900 under the same terms as other investors. 

On December 13, 2019, the Corporation completed a private placement of 73,791 shares at a price 
of $0.85 per share for total gross proceeds of $62,722. BHP Billiton Canada Inc. (“BHP”) has exercised 
its right to maintain its ownership to 5.0% by acquiring 73,791 shares. This right had been granted to 
BHP on April 18, 2019 pursuant to an Investor Rights Agreement with the Corporation. 

On November 5, 2020, the Corporation completed private placement of 1,827,800 flow-through shares 
at $1.25 per share for total gross proceeds of $2,284,750. In connection with the private placements, 
the  Corporation  incurred  $101,265  of  finder’s  fees.  Directors  and  officers  of  the  Corporation 
participated in the flow-through private placement for a total consideration of $160,000 under the same 
terms as other investors. 

On November 9, 2020, the Corporation completed a private placement of 96,209 shares at a price of 
$1.00  per  share  for  total  gross  proceeds  of  $96,209.  BHP  has  exercised  its  right  to  maintain  its 
ownership to 5.0% by acquiring 96,209 shares. This right had been granted to BHP on April 18, 2019 
pursuant to an Investor Rights Agreement with the Corporation. 

2.4  Outstanding share data: 

Common shares 
Options  
Warrants 

2.5  Update on agreements with partners 

As at  
December 3, 2020 
Number 
72,278,052 
4,940,000 
666,667 
77,884,719 

As at  
September 30, 2020 
Number 
70,354,043 
4,940,000 
4,110,667 
79,404,710 

On  February  20,  2020,  the  Corporation  signed  a  new  strategic  alliance  with  SOQUEM  Inc. 
(“SOQUEM”) in the Grenville Province and an agreement to regain 100% interest in the Casault and 
Jouvex  gold  projects,  previously  in  joint  venture  with  SOQUEM.  In  exchange,  Midland  relinquishes 
50% interest in its seven (7) properties grouped under the Gatineau Zinc project located in the Grenville 
Province, south of the town of Maniwaki, Quebec. 

On  June  16,  2020,  the  Corporation  signed  an  option  agreement  with  Wallbridge  Mining  Company 
Limited  (“Wallbridge”)  whereby  Wallbridge  may  earn  a  50%  interest  in  the  Casault  property  in 
consideration of cash payments of $600,000 and exploration work of $5,000,000 over 4 years. 

On July 9, 2020, the Corporation signed an option agreement with Probe Metals Inc. (“Probe”) whereby 
Probe  may  earn  a  50%  interest  in  the  La  Peltrie  property  in  consideration  of  cash  payments  of 
$400,000 and exploration work of $3,500,000 over 4 years. 

On July 29, 2020, the Corporation signed a joint venture agreement with Probe over the Gaudet and 
Samson North West properties from the Corporation as well as the Fenelon-Nantel property of Probe. 

- 6 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

2.  OVERALL PERFORMANCE (CONT’D) 

2.5.1  BHP Alliance 

On August 20, 2020, the Corporation signed an agreement with Rio Algom Limited, a wholly-owned 
subsidiary of BHP Group plc (“BHP”), for a new strategic alliance (“Alliance”) for the initial funding by 
BHP  of  a  generative  exploration  phase  and  opportunities  for  joint  contributions  to  advance  nickel 
exploration within the Nunavik territory, Quebec.  

Generative Phase (I) 

During the first phase of the Alliance, BHP will fund at 100% up to $1,400,000 on an annual basis for 
a minimum of two years. The Corporation is acting as operator and the main objective is to generate, 
identify  and  secure  exploration  projects  to  be  advanced  to  a  drill-ready  stage  through  further 
exploration work. BHP may propose additional exploration work for up to 700,000 before advancing 
an identified project to the second phase. 

Following the first phase, one or more specific exploration targets may be advanced to a second phase 
to be further developed as a separate designated project. 

Testing Phase (II) 

During this second phase, each designated project will have its own work program and budget with 
the objective, mainly through drilling, to test and further develop the identified targets. The Corporation 
will  act  as  operator  during  the  testing  phase  subject  to  BHP’s  right  to  become  the  operator  of  any 
designated project. 

For each designated project, the testing phase will last up to four years, with a total budget of up to 
$4,000,000 with a minimum of $700,000 to be spent during the first year. During this phase, BHP and 
the Corporation will fund 75% and 25%, respectively, for approved work programs. 

In  addition,  for  each  designated  project,  BHP  will  pay  to  the  Corporation  a  designated  project  fee, 
structured as follows: $250,000 on or before the first anniversary, $250,000 on or before the second 
anniversary and $500,000 on or before the third anniversary, of the testing phase, for a maximum of 
$1,000,000 per designated project. 

BHP has the right to cease contributing its share of the funding of a designated project in which case 
the  Corporation  would  have  the  right  to  retain  a  100%  interest  of  the  designated  project  and  BHP 
would receive a 1% NSR royalty. The Corporation would have a right to buy-back such royalty for a 
one-time cash payment of  $1,500,000. Total royalty payments would be capped  at $3,000,000 per 
designated project. 

BHP may decide to advance any designated project to the third phase as a joint venture project (“JV 
Project”). 

Joint Venture Phase (III) 

For this third phase, a formal joint venture would be formed with initial participating interests being 
70% BHP and 30% the Corporation. Both parties would contribute to the expenses pro-rata to their 
participating interests. BHP would be the operator for all JV Projects. 

For each JV Project, BHP will pay to the Corporation a joint venture success fee of $200,000 after the 
formation of the joint venture including transfer of tenements, data ownership and any other assets 
related to the JV Project to, or for the benefit of, the joint venture. 

If  a  party’s  participating  interest  in  the  joint  venture  is  diluted  below  10%,  such  interest  would  be 
converted into a 1.5% NSR royalty on the JV Project. The non-diluted party would have a right to buy-
back such royalty for a one-time cash payment of $2,500,000. Total royalty payments would be capped 
at $5,000,000 per JV Project. 

- 7 - 

 
 
 
 
  
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

2.  OVERALL PERFORMANCE (CONT’D) 

2.6  Covid update 

In  keeping  with  the  health  and  safety  guidelines,  Midland,  like  most  businesses,  transitioned  itself 
starting in March 2020 with its staff working remotely from home remaining operational. Following the 
announcement of the resumption of mining exploration works starting May 11, 2020, the Corporation 
implemented  a  protocol  to  return  on  the  field  which  includes  health  prevention  measures  and 
communication plan with the communities.  

In addition, the Minister of Energy and Natural Resources of Quebec announced the postponement of 
the requirement to carry out field work to renew a claim, for a period of one year. Finally, the Canadian 
Government is proposing to protect jobs and safe operations of junior mining exploration and other 
flow-through  share  issuers,  by  extending  the  timelines  for  spending  the  capital  they  raise  via  flow-
through shares by 12 months. 

2.7  Initiatives in sustainable development, certification, health and safety 

Sustainable Development Policy 

The  Corporation  has  implemented  a  Sustainable  Development  Policy  to  create  long-term  value  in 
mineral  exploration,  mineral  resource  extraction  and  metal  production.  The  Corporation  works  in 
collaboration  with  all  stakeholders  to  ensure  that  the  principles  of  governance,  health  and  safety, 
environment,  human  rights,  community,  and  transparency  are  respected  and  exemplary  in  all  our 
activities. 

UL Certification 

For the past year, the Corporation has been in the accreditation process to obtain the new Ecologo 
certification  for  mineral  exploration.  This  certification  helps  to  promote  the  application  of  best 
environmental, social, and economic practices in the mining exploration industry. All employees are 
continually working to review and improve exploration practices. A crucial step in the process has just 
been achieved with the writing of the policies and procedures manual since it specifies the guidelines 
and the compliance procedures to be followed. 

Health and safety at work: 

During Q4-20, the Corporation put in place an Emergency Measures Plan, a Prevention Program and 
a Field Guide in terms of environment and safety within the framework of asset protection and risks 
management. The Corporation has mandated an external specialize firm named Urgence industrielle 
Dan Ouellet Inc. so that the development of the various documents be drafted in standards based on 
several laws and regulations. In order to put in place the various documents, a vulnerability study, with 
the aim of identifying the specific risks of the Corporation's activities, was carried out in accordance 
with the industry emergency planning standard, the law on civil security (Law 173) and the ISO 4001 
approach. In addition, a new emergency telephone line has been installed and field procedures have 
been put in place for all possible contingencies. These new documents ensure that the health and 
safety of all employees, contractors and communities are not compromised by Midland's operations. 

- 8 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

3.  RESULTS OF OPERATIONS 

As operator, Midland incurred exploration expenditures totalling $3,746,951 ($8,251,795 in Fiscal 19), 
on  its  properties  of  which  $290,687  was  recharged  to  its  partners  ($604,753  in  Fiscal  19).  The 
operating  partners  incurred  $412,253  of  exploration  expenses  ($95,142  in  Fiscal  19).  Also,  the 
Corporation invested $487,767 ($768,003 in Fiscal 19) to complete several property acquisitions in 
Quebec or maintained them, of which $7,554 was recharged to its partners ($11,148 in Fiscal 19). 

The Corporation reported a loss of $1,345,977 in Fiscal 20 compared to $1,142,784 for Fiscal 19.  

Operating expenses increased at $2,138,540 for Fiscal 20 compared to $2,978,895 in Fiscal 19, and 
following are the explanations for the main variances:  

●  Salaries  increased to $798,892 ($620,863 in Fiscal  19). Less salaries were capitalised as 
exploration expenses considering the corporate  activities amongst other things caused  by 
the Covid. 

●  Conference  and  mining  industry  involvement  $228,353  ($265,555  in  Fiscal  19).  Several 

conferences were cancelled following the Covid. 

●  Professional fees  increased to $340,509 ($231,785 in Fiscal 19). Legal fees  increased by 
$79,331 following the negotiations of several partnership agreements. Also, a mandate was 
given to an external firm to develop rules and procedures in health and safety in Fiscal 20. 
Finally,  during  Fiscal  20  the  Compensation  and  Governance  Committee  hired  Perrault 
Consulting  to  analyse  the  management  and  the  directors’  compensation,  compare  it  to 
market and provide recommendations. 
(non-cash item)  decreased 
Impairment  of  exploration  and  evaluation  assets 
to $194,603 ($1,261,081 in Fiscal 19) and the explanations can be found in the exploration 
activities in section 4. 

● 

A  $435,903  ($1,554,552  in  Fiscal  19)  recovery  of  deferred  income  taxes  (non-cash  item)  was 
recognized to record the amortization, in proportion of the work completed, of the premium related to 
flow-through shares following the December 2019 private placement (December 2018 in Fiscal 19). 
All  exploration  work  imposed  by  the  December  2019  flow-through  financing  was  completed  before 
September  30,  2020.  Also,  all  the  exploration  work  imposed  by  the  December  2018  flow-through 
financings was completed before September 30, 2019. In addition, a $113,124 in Fiscal 19 deferred 
income taxes was recorded (non in Fiscal 20); a deferred tax asset relating to share issue expense 
recorded  in  equity  was  offset  by  the  deferred  tax  liability  on  mining  properties  and  exploration 
expenses. 

- 9 - 

 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES 

Deferred 
exploration 
expenses 
Fiscal 20 

Abitibi 
Abitibi Gold 
Adam  
Casault Au 
Coigny 
Gaudet 
Guyberry 
Heva Au 
Jeremie 
Jouvex Au 
La Peltrie Au 
Lac Esther 
Laflamme Au 
Lewis 
Mar.Cadillac Au 
Mistaouac 
Noyelles 
Patris Au 
Samson  
Turgeon 
Wawagosic 
Grenville 
Gatineau Zn 
Gatineau JV 
Weedon Cu Zn Au 
James Bay 
BJ Eleonore Au 
BJ Gold 
Elrond 
Fangorn 
Helms 
JV Eleonore Au  
Komo 
McDuff 
Minas Tirith 
Moria 
Mythril 

Balance 
Sep 30, 
2019 

Geology 

Geo-
physics 

Drilling 

Geo-
chemistry 

Sub 
total 

Stock-
based 
comp. 

Recharge 

Tax 
credits 

Option 
Payment 

Write-off 

Net 
change 

Balance 
Sept. 
30, 2020 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

9,945 
273,436 
2,188,205 
- 
- 
- 
276,312 
84,740 
623,657 
1,098,627 
- 
2,808,975 
- 
404,866 
229,698 
- 
236,236 
172,346 
199,191 
32,949 

16,070 
- 
703,918 

1,774,421 
441,537 
69,052 
11,685 
56,797 
616,676 
- 
4,778 
37,631 
129,564 
4,382,617 

5,626 
4,062 
109,454 
1,778 
70 
1,238 
710 
8,135 
5,568 
7,060 
7,260 
34,352 
78,493 
7,260 
20,087 
5,302 
3,222 
38,080 
649 
- 

8,816 
41,948 
60,033 

5,054 
35,142 
15,468 
4,265 
13,462 
- 
68,077 
47,568 
4,264 
4,266 
254,507 

- 
- 
14,420 
- 
243,777 
- 
- 
- 
48,712 
- 
- 
70,065 
- 
- 
4,080 
- 
- 
132,042 
2,210 
- 

12,185 
- 
- 

- 
935 
- 
- 
- 
- 
- 
- 
- 
- 
309,548 

- 
- 
19,611 
- 
- 
- 
- 
- 
251 
589 
- 
185,851 
- 
65,421 
- 
- 
716 
818,695 
- 
- 

- 
1,203 
- 

- 
2,100 
- 
- 
- 
- 
- 
- 
- 
- 
31,781 

- 
- 
1,976 
- 
21,571 
- 
- 
- 
- 
- 
- 
14,409 
7,148 
- 
- 
- 
1,285 
33,678 
- 
- 

- 
- 
- 

910 
- 
- 
- 
580 
- 
- 
4,991 
- 
- 
316,168 

5,626 
4,062 
145,461 
1,778 
265,418 
1,238 
710 
8,135 
54,531 
7,649 
7,260 
304,677 
85,641 
72,681 
24,167 
5,302 
5,223 
1,022,495 
2,859 
- 

21,001 
43,151 
60,033 

5,964 
38,177 
15,468 
4,265 
14,042 
- 
68,077 
52,559 
4,264 
4,266 
912,004 

- 10 - 

- 
1,510 
11,780 
- 
- 
- 
- 
- 
1,887 
- 
- 
3,718 
- 
3,486 
- 
- 
- 
1,510 
- 
- 

- 
- 
- 

1,079 
1,330 
- 
- 
- 
1,189 
- 
- 
- 
- 
32,912 

- 
- 
(2,801) 
- 
(67,570) 
- 
- 
- 
(125) 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 

- 
- 
- 

- 
-  
- 
- 
- 
- 
- 
- 
- 
- 
- 

- 
(1,485) 
(13,706) 
(712) 
(45,325) 
- 
- 
- 
(1,460) 
(351) 
(1,589) 
(6,197) 
(11,181) 
- 
- 
(2,137) 
(242) 
(391,104) 
- 
- 

(7) 
- 
(8,058) 

(2,011) 
(6,431) 
(3,867) 
- 
(5,813) 
- 
(15,127) 
(23,199) 
- 
- 
(216,585) 

- 
- 
(58,488) 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 

- 
- 
- 

- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 

(15,571) 

- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 

- 
- 
- 

- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 

(9,945) 
4,087 
82,246 
1,066 
152,523 
1,238 
710 
8,135 
54,833 
7,298 
5,671 
302,198 
74,460 
76,167 
24,167 
3,165 
4,981 
632,901 
2,859 
- 

- 
277,523 
2,270,451 
1,066 
152,523 
1,238 
277,022 
92,875 
678,490 
1,105,925 
5,671 
3,111,173 
74,460 
481,033 
253,865 
3,165 
241,217 
805,247 
202,050 
32,949 

20,994 
43,151 
51,975 

37,064 
43,151 
755,893 

5,032 
33,076 
11,601 
4,265 
8,229 
1,189 
52,950 
29,360 
4,264 
4,266 
728,331 

1,779,453 
474,613 
80,653 
15,950 
65,026 
617,865 
52,950 
34,138 
41,895 
133,830 
5,110,948 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES (CON’T)  

Deferred 
exploration 
expenses 
Fiscal 20 

Shire 
Wookie 
North 
BHP Ni 
Nachicapau 
Pallas PGE 
Soissons 
Soissons Nmef 
Willbob Au 
Generation  

Balance 
Sep 30, 
2019 

$ 

239,620 
780 

- 
14,258 
542,124 
53,994 
47,710 
3,104,919 
23,232 

Geology 

Geo-
physics 

Drilling 

Geo-
chemistry 

Sub 
total 

Stock-
based 
comp. 

Recharge 

Tax 
credits 

Option 
Payment 

Write-off 

Net 
change 

$ 

4,265 
25,752 

217,911 
1,520 
- 
60,246 
35,150 
36,649 
18,542 

$ 

- 
- 

- 
- 
- 
- 
- 
- 
- 

$ 

- 
- 

- 
- 
- 
- 
- 
35,085 
- 

$ 

- 
- 

- 
- 
- 
- 
- 
43,647 
- 

$ 

4,265 
25,752 

217,911 
1,520 
- 
60,246 
35,150 
115,381 
18,542 

$ 

- 
- 

$ 

- 
- 

- 
- 
- 
- 
- 
4,554 
- 

(217,911) 
- 
- 
- 
(2,280) 
- 
- 

$ 

- 
(4,330) 

- 
- 
- 
(7,494) 
(11,400) 
(28,170) 
(4,456) 

$ 
- 
- 

- 
- 
- 
- 
- 
- 
- 

$ 

- 
- 

- 
- 
- 
- 
- 
- 
- 

$ 

4,265 
21,422 

- 
1,520 
- 
52,752 
21,470 
91,765 
14,086 

Balance 
Sept. 
30, 2020 

$ 

243,885 
22,202 

- 
15,778 
542,124 
106,746 
69,180 
3,196,684 
37,318 

TOTAL 

20,910,566 

1,301,311 

837,974 

1,161,303 

446,363 

3,746,951 

64,955 

(290,687) 

(812,437) 

(58,488) 

(15,571) 

2,634,723  23,545,289 

- 11 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES (CON’T)  

Deferred  
exploration  
expenses 
Fiscal 19 

Maritime Cadillac  
Laflamme Au 
Patris Au 
Casault Au 
Jouvex Au 
Heva Au 
Valmond  
Samson  
La Peltrie 
Wawagosic 
Adam 
Mistaouac 
Turgeon 
Manthet 
Abitibi Gold 
Weedon Cu Zn Au 
Gatineau Zn 
BJ Gold Au 
BJ Eleonore Au 
JV Eleonore AU 
Isengard 
Minas Tirith 
Shire 
Elrond 
Gondor 
Moria 
Helms 
Mythril 
Fangorn 
Pallas PGE 
Willbob Au 
Soissons 
Soissons NMEF 
Generation 
TOTAL 

Balance 
beginning 

Geology 

Geoph
ysics 

Drillin
g 

$ 

$ 

$ 

$ 

389,110 
2,427,838 
234,056 
1,880,234 
412,962 
271,810 
124,314 
168,110 
1,078,923 
32,949 
266,663 
224,502 
196,665 
8,409 
84,739 
647,297 
71,515 
517,666 
1,770,210 
583,215 
36,918 
33,711 
226,595 
31,406 
31,424 
123,544 
18,919 
28,215 
6,657 
540,024 
2,624,225 
47,282 
4,259 
84,116 
15,228,482 

14,981 
74,486 
4,225 
58,297 
30,680 
2,550 
1,257 
6,061 
6,118 
- 
6,519 
5,110 
3,284 
- 
11,306 
25,946 
1,257 
23,949 
5,195 
28,109 
- 
3,920 
15,219 
59,832 
- 
7,338 
55,009 
1,228,112 
5,028 
2,100 
235,634 
4,799 
57,871 
47,482 
2,031,674 

- 
81,507 
- 
15,950 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
22,550 
8,500 
86,065 
- 
- 
- 
- 
- 
- 
- 
- 
- 
527,954 
- 
- 
- 
- 
- 
- 
742,526 

- 
184,052 
- 
666,642 
375,474 
- 
- 
173 
12,806 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
2,998,126 
- 
- 
453,690 
- 
- 
- 
4,690,963 

Geo-
che
mistr
y 

$ 

- 
3,994 
- 
131,011 
5,778 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
1,788 
- 
- 
- 
- 
216 
- 
- 
216 
3,980 
536,521 
- 
- 
27,109 
6,782 
- 
2,185 
719,580 

Line 
cutti
ng 

$ 

- 
52,076 
- 
6,851 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
8,125 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
67,052 

- 12 - 

Sub total 

Stock-
based 
compen
sation 

Rechar
ge 

Tax 
credits 

Write-off 

Net change 

Balance end 
Fiscal 19 

$ 

$ 

$ 

$ 

$ 

14,981 
396,115 
4,225 
878,751 
411,932 
2,550 
1,257 
6,234 
18,924 
- 
6,519 
5,110 
3,284 
- 
11,306 
56,621 
9,757 
111,802 
5,195 
28,109 
- 
3,920 
15,435 
59,832 
- 
7,554 
58,989 
5,290,713 
5,028 
2,100 
716,433 
11,581 
57,871 
49,667 
8,251,795 

775 
5,661 
- 
16,491 
5,075 
1,952 
- 
- 
2,354 
- 
1,175 
776 
776 
- 
- 
- 
- 
1,176 
400 
5,352 
- 
- 
2,354 
- 
- 
- 
- 
42,639 
- 
- 
16,284 
- 
- 
- 
103,240 

- 
- 
- 
(398,787) 
(205,966) 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
(604,753) 

- 
(20,639) 
(2,045) 
(188,484) 
(346) 
- 
- 
(1,998) 
(1,574) 
- 
(921) 
(690) 
(1,534) 
- 
(1,360) 
- 
(71) 
(3,650) 
(1,384) 
- 
- 
- 
(4,764) 
(22,186) 
- 
(1,534) 
(21,111) 
(978,950) 
- 
- 
(252,023) 
(4,869) 
(14,420) 
(15,954) 
(1,540,507) 

- 
- 
- 
- 
- 
- 
(125,571) 
- 
- 
- 
- 
- 
- 
(8,409) 
- 
- 
(65,131) 
(185,457) 
- 
- 
(36,918) 
- 
- 
- 
(31,424) 
- 
- 
- 
- 
- 
- 
- 
- 
(74,781) 
(527,691) 

$ 
15,756 
381,137 
2,180 
307,971 
210,695 
4,502 
(124,314) 
4,236 
19,704 
- 
6,773 
5,196 
2,526 
(8,409) 
9,946 
56,621 
(55,445) 
(76,129) 
4,211 
33,461 
(36,918) 
3,920 
13,025 
37,646 
(31,424) 
6,020 
37,878 
4,354,402 
5,028 
2,100 
480,694 
6,712 
43,451 
(41,068) 
5,682,084 

$ 
404,866 
2,808,975 
236,236 
2,188,205 
623,657 
276,312 
- 
172,346 
1,098,627 
32,949 
273,436 
229,698 
199,191 
- 
94,685 
703,918 
16,070 
441,537 
1,774,421 
616,676 
- 
37,631 
239,620 
69,052 
- 
129,564 
56,797 
4,382,617 
11,685 
542,124 
3,104,919 
53,994 
47,710 
43,048 
20,910,566 

 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES (CON’T) 

Exploration and evaluation 
expenses 
Properties 

Actual Fiscal 19 

Actual Fiscal 20 

Budget Fiscal 20 – modified 

Budget Fiscal 21 

Midland 
$ 

Partners 
$ 

Total 
$ 

Midland 
$ 

Partners 
$ 

Total 
$ 

Midland 
$ 

Partners 
$ 

Total 
$ 

Midland 
$ 

Partners 
$ 

Total 
$ 

100 % Midland 
Abitibi Gold 
Adam 
Casault  
Coigny 
Fleuribleu 
Gaudet 
Guyberry 
Heva Au 
Jeremie 
Jouvex  
La Peltrie 
Lac Esther 
Lewis 
Mistaouac 
Noyelles 
Patris  
Samson 
Turgeon 
Valmond 
Wawagosic 
Gatineau Zn 
Weedon Cu-Zn-Au 
BJ Éléonore Au 
BJ Gold 
Elrond 
Fangorn 
Helms 
Komo 
Minas Tirith 
Moria 
Mythril 
Shire 
Wookie 
Nachicapau 
Pallas EGP 
Soissons 
Willbob 
Project generation 

11,306 
6,519 
479,964 
- 
- 
- 
- 
2,550 
- 
205,966 
18,924 
- 
- 
5,110 
- 
4,225 
6,234 
3,284 
1,257 
- 
9,757 
56,621 
5,195 
111,802 
59,832 
5,028 
58,989 
- 
3,920 
7,554 
5,296,529 
15,435 
- 
- 
2,100 
11,581 
716, 433 
44,335 
7,150,450 

13,761 
11,306 
- 
4,062 
6,519 
- 
142,660 
878,751 
398,787 
1,778 
- 
- 
- 
- 
- 
156,857 
- 
- 
1,238 
- 
- 
710 
2,550 
- 
- 
- 
- 
54,406 
411,932 
205,966 
7,649  
18,924 
- 
7,260 
- 
- 
85,641 
- 
- 
24,167 
5,110 
- 
5,302 
- 
- 
4,225 
5,223 
- 
6,234  1,022,495 
- 
2,859 
3,284 
- 
- 
1,257 
- 
- 
- 
- 
21,001 
9,757 
- 
60,033 
56,621 
- 
5,964 
5,195 
- 
38,177 
111,802 
- 
15,468 
59,832 
- 
4,265 
5,028 
- 
14,042 
58,989 
- 
68,077 
- 
- 
4,264 
3,920 
- 
4,266 
- 
7,554 
964,563 
-  5,296,529 
4,265 
15,435 
- 
25,752 
- 
- 
1,520 
- 
- 
- 
2,100 
- 
60,246 
11,581 
- 
115,381 
716,433 
- 
18,542 
44,335 
- 
604,753  7,755,203  2,961,894 

13,761 
- 
4,062 
- 
145,461 
2,801 
1,778 
- 
- 
- 
224,427 
67,570 
1,238 
- 
710 
- 
- 
- 
54,531 
125 
7,649  
- 
7,260 
- 
85,641 
- 
24,167 
- 
5,302 
- 
- 
5,223 
-  1,022,495 
2,859 
- 
- 
- 
- 
- 
21,001 
- 
60,033 
- 
5,964 
- 
38,177 
- 
15,468 
- 
4,265 
- 
14,042 
- 
68,077 
- 
4,264 
- 
4,266 
- 
964,563 
- 
4,265 
- 
25,752 
- 
1,520 
- 
- 
- 
60,246 
- 
115,381 
- 
18,542 
- 
70,496  3,032,390 

25,000 
10,000 
160,000 
- 
- 
185,000 
5,000 
8,000 
- 
60,000 
20,000 
15,000 
135,000 
30,000 
- 
10,000 
580,000 
10,000 
5,000 
5,000 
20,000 
65,000 
16,000 
645,000 
15,000 
5,000 
15,000 
120,000 
5,000 
5,000 
1,070,000 
5,000 
- 
- 
5,000 
50,000 
120,000 
75,000 
3,499,000 

- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 

10,000 
25,000 
150,000 
10,000 
- 
160,000 
5,000 
- 
5,000 
- 
- 
185,000 
40,000 
5,000 
5,000 
8,000 
10,000 
- 
20,000 
60,000 
- 
20,000 
40,000 
15,000 
40,000 
135,000 
100,000 
30,000 
5,000 
- 
100,000 
10,000 
75,000 
580,000 
50,000 
10,000 
- 
5,000 
5,000 
- 
- 
5,000 
- 
- 
20,000 
- 
150,000 
65,000 
- 
80,000 
16,000 
- 
90,000 
645,000 
- 
100,000 
15,000 
- 
5,000 
5,000 
- 
5,000 
15,000 
- 
15,000 
120,000 
- 
5,000 
5,000 
- 
5,000 
- 
5,000 
690,000 
-  1,070,000 
5,000 
5,000 
- 
5,000 
- 
- 
5,000 
- 
- 
5,000 
- 
5,000 
5,000 
50,000 
- 
50,000 
120,000 
- 
- 
30,000 
75,000 
-  3,499,000  1,910,000 

- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 
- 

10,000 
150,000 
- 
5,000 
5,000 
- 
40,000 
5,000 
10,000 
20,000 
- 
40,000 
40,000 
100,000 
5,000 
100,000 
75,000 
50,000 
5,000 
- 
- 
150,000 
80,000 
90,000 
100,000 
5,000 
5,000 
15,000 
5,000 
5,000 
690,000 
5,000 
5,000 
5,000 
5,000 
5,000 
50,000 
30,000 
1,910,000 

- 13 - 

 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES (CON’T)  

Exploration and evaluation 
expenses 
Properties 

Option 
Casault - Wallbridge 
La Peltrie – Probe 

Joint venture 
Gaudet-Fenelon – Probe 50% 
Laflamme Au– Abcourt 22,1% 
Maritime-Cadillac AEM 51$ 
Gatineau JV 50% 
JV Eleonore Osisko 50% 
BHP Ni - Alliance 
Soissons NMEF 50% 

Grand total 

Actual Fiscal 19 

Actual Fiscal 20 

Budget Fiscal 20 - modified 

Budget Fiscal 21 

Midland 
$ 

Partners 
$ 

Total 
$ 

Midland 
$ 

Partners 
$ 

Total 
$ 

Midland 
$ 

Partners 
$ 

Total 
$ 

Midland 
$ 

Partners 
$ 

Total 
$ 

- 
- 
- 

- 
- 
- 

- 
- 
- 

- 
- 
- 

15,017 
206,855 
221,872 

15,017 
206,855 
221,872 

750,000 
500,000 

750,000 
- 
- 
500,000 
-  1,250,000  1,250,000 

750,000 
- 
- 
500,000 
-  1,250,000 

750,000 
500,000 
1,250,000 

- 
- 
125,000 
250,000 
- 
- 
50,000 

- 
310,000 
125,000 
250,000 
- 
- 
50,000 
735,000 

500,000 
- 
100,000 
200,000 
50,000 
-  1,000,000 
50,000 
950,000  1,900,000 
4,234,000  1,675,000  5,909,000  2,860,000  3,150,000 

- 
310,000 
250,000 
500,000 
- 
- 
100,000 
425,000  1,160,000 

500,000 
50,000 
100,000 
200,000 
50,000 

50,000 

1,000,000 
50,000 
200,000 
400,000 
100,000 
1,000,000 
100,000 
2,850,000 
6,010,000 

- 
396,115 
14,981 
- 
28,109 
- 
57,871 
497,076 
7,647,526 

- 
- 
2,430 
- 
28,110 
- 
64,602 
95,142 

40,991 
- 
304,677 
396,115 
72,681 
17,411 
43,151 
- 
- 
56,219 
- 
- 
32,870 
122,473 
494,370 
592,218 
699,895  8,347,421  3,456,264 

81,983 
40,992 
304,677 
- 
148,329 
75,648 
86,302 
43,151 
- 
- 
217,911 
217,911 
65,740 
32,870 
904,942 
410,572 
702,940  4,159,204 

- 14 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES (CONT’D) 

Concerning the table in the previous page: 

●  When the work is done and paid by the partners, the expenses are not included in the Midland 
accounts. The previous table shows all the work being done on Midland’s properties including 
work done and paid by operating partners.  

●  This table excludes stock-based compensation that has been capitalized. 

Gino  Roger,  geological  engineer,  president  and  chief  executive  officer  of  Midland,  qualified  person 
under NI 43-101, has reviewed the following technical disclosure. 

ABITIBI 

4.1  Abitibi Gold (Au) 

Property Description  

On July 16, 2018, the Corporation signed a definitive agreement whereby it sold 17 claims for $8,000 
cash and a 1% NSR royalty. The Corporation wrote off the project included in Abitibi Gold for $14,455 
during Q1-20. 

4.2  Adam (Cu-Au) 

Property Description 

The Adam property is wholly owned by Midland and is located about 65 kilometres west of the town of 
Matagami. As at September 30, 2020, it consists of 168 claims covering a surface area of about 9,343 
hectares  in  the  Abitibi  region  of  Quebec.  Some  claims  were  dropped  therefore  the  Corporation 
impaired partially for $3,804 ($2,632 in Fiscal 19). 

The Adam property has strong gold and copper potential located about 15 kilometres east of the B26 
zone held by SOQUEM and about 20 kilometres east of the former Selbaie mine, which historically 
produced 56.5 Mt grading 1.9% Zn, 0.9% Cu, 38.0 g/t Ag and 0.6 g/t Au. 

Exploration work on the property  

No exploration work on the ground was conducted on Adam during Fiscal  20.  Midland  is currently 
looking for a new partner for this project. 

- 15 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES (CONT’D) 

4.3  Casault (Au), option agreement with Wallbridge, operated by Wallbridge 

Property Description 

The Casault property is located about 40 kilometres to the east of the Detour Lake gold project located 
north of the city of La Sarre, Abitibi and as at September 30, 2020, this property consists in 322 claims 
covering an area of approximately 17,726 hectares. 

On October 10, 2014, the Corporation signed a letter of intent with SOQUEM to grant SOQUEM the 
option to acquire a 50% undivided interest in its Casault and Jouvex properties. By October 10, 2016, 
SOQUEM  completed  the  $4,500,000  work  commitment,  acquired  a  50%  undivided  interest  in  the 
Casault Jouvex property and is now in joint venture with Midland.  

On February 20, 2020, the Corporation signed a strategic alliance with SOQUEM, in which SOQUEM 
transferred to the Corporation its 50% interest in the Casault and Jouvex properties in exchange for: 

●  A 1% net smelter return (“NSR”) royalty; Midland may, at any time, buy back the royalty, in all 

or in part, by making a cash payment of $1,000,000 per tranche of 0.5% NSR; and 

●  50% undivided interest in a joint venture relating to seven existing mining properties forming 

the Gatineau project.  

On June 16, 2020, the Corporation signed an option agreement with Wallbridge whereby Wallbridge 
may earn a 50% interest in the Casault property in consideration of the following: 

Upon signature  
On or before June 30, 2021  
On or before June 30, 2022 
On or before June 30, 2023 
On or before June 30, 2024 
Total 

Wallbridge is the operator. 

Cash payments 
Commitment  Completed 

$ 
100,000 
110,000 
110,000 
130,000 
150,000 
600,000 

$ 
100,000 
- 
- 
- 
- 
100,000 

Exploration work 

Commitment 
$ 

Completed 
$ 

- 
750,000 
1,000,000 
1,250,000 
2,000,000 
5,000,000 

- 
15,017 
- 
- 
- 
15,017 

After exercising this first option to earn a 50% interest, Wallbridge may increase its interest to 65% 
(the  second  option)  over  a  period  of  2  years  in  consideration  of  exploration  expenditures  or  cash 
payment totalling $6,000,000.  

Exploration work on the property  

Because of the COVID-19 and of the new option agreement signed with Wallbridge, the planned 2,400 
metres drilling  program was cancelled. A  technical meeting  was held during September  in  order to 
discuss the next drilling program to be conducted by Wallbridge in 2021. Wallbridge is completing a 
review  of  the  project  historical  data  in  order  to  generate  the  best  possible  drilling  targets  for  the 
beginning of 2021. 

- 16 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES (CONT’D) 

4.4  Coigny (Au) 

Property Description 

The new Coigny property (100% Midland) consists of 40 claims (2,225 hectares) is located about 20 
km to the southeast of the Geant Dormant mine.  

Exploration work on the property  
No exploration work on the ground was conducted on Coigny during Fiscal 20.  

4.5  Fleuribleu (Au) 

Property Description 

The new Fleuribleu property consists in one claim block totalling 196 claims (10,880 hectares) as at 
September  30,  2020.  It  covers,  over  a  strike  length  of  more  than  15  kilometres,  the  interpreted 
eastward extension of the Sunday Lake Fault, approximately 40 kilometres east of the new Wallbridge 
discovery. The Fleuribleu property covers a major contact zone between the Manthet and Brouillan-
Fenelon groups, marked by a series of electromagnetic Input anomalies. 

Exploration work on the property  

No exploration work on the ground was conducted on Fleuribleu during Fiscal 20. Midland is currently 
looking for a new partner for this project. 

4.6  Gaudet (Au), in partnership avec Probe, operated by Probe 

Property Description 

The new Gaudet-Fenelon property consists of one claim block totalling 226 claims (12,530 hectares     
) as at September 30, 2020. The claim block is located less than 5 kilometres south of the Area 51-
Fenelon discovery. This claim block is located south of the Sunday Lake Fault and mainly covers a 
volcano-sedimentary  sequence  of  the  Rivière  Turgeon  Formation,  as  well  as  a  10-kilometre-long 
segment of the Lower Detour Fault. 

On March 18, 2020, the Corporation signed an agreement with Ingrid Martin CPA inc. (“IMCPA”) (a 
company controlled by Ingrid Martin, officer of the Corporation) whereby it acquired a bloc of claims 
contiguous to the Gaudet property for $5,000 and the Guyberry property for $3,000, for a total amount 
of $8,000. IMCPA acquired these claims from a third party for that same amount of $8,000. The Gaudet 
claims are subject to a 1% NSR royalty relating to a prior third party agreement. 

On July 29, 2020, the Corporation signed a joint venture agreement with Probe over the Gaudet and 
Samson North West properties from the Corporation as well as the Fenelon-Nantel property of Probe. 
Probe is the operator. 

Exploration work on the property  

During Q3-20, a Drone High Resolution Mag survey was completed on Gaudet to the South of Fenelon. 
This survey helped to identify a magnetic corridor as well as a series of structures oriented NW-SE 
similarly to the ones identified at Fenelon/Tabasco owned by Wallbridge. 

- 17 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES (CONT’D) 

An induced polarization (IP) survey totaling more than 40 km was completed during Q4-20. This survey 
with a line spacing of 100 metres will help to define the next drilling targets. Three areas were identified 
and  have  been  prioritized.  These  areas  are  characterized  by  high  chargeability  anomalies  coupled 
with  high  resistivity  anomalies.  A  biogeochemical  survey  is  also  in  progress  and  the  results  are 
expected during Q2-21. A high-resolution magnetic survey is also in progress on the eastern block 
(Samson NW). Final results are pending. 

4.7  Guyberry (Au) 

Property Description 

The  new  Guyberry  property  consists  of  one  claim  block  totaling  49  claims  (1,931  hectares)  as  at 
September 30, 2020. See section 4.4 on the property acquisition agreement. 

Exploration work on the property  

No exploration work on the ground was conducted on Guyberry during Fiscal 20. Midland is currently 
looking for a new partner for this project. 

4.8  Heva (Au) 

Property Description 

The Heva West block consists of 4 contiguous claims adjacent to the west of the Maritime-Cadillac 
property,  currently  a  49%  Midland  /  51%  Agnico  Eagle.  The  Heva  East  block  is  located  about 
4 kilometres to the southeast and consists of 30 contiguous claims largely covering sedimentary rocks 
of the Cadillac Group just north of the Piché Group. Some claims are subject to a 2% NSR royalty to 
the original holders, half of the royalty can be bought back for a payment of $1,000,000. 

On  April  27,  2017,  the  Corporation  had  signed  an  option  agreement  with  IAMGOLD  whereby 
IAMGOLD could have earned, in three options, a maximum interest of 65% in the Héva property, On 
November 20, 2018, the Corporation received from IAMGOLD a termination notice for the Héva option 
agreement. 

Exploration work on the property 

No  exploration  work  on  the  ground  was  conducted  on  Heva  during  Fiscal  20.  Midland  is  currently 
looking for a new partner for this project. 

4.9  Jeremie (Au) 

Property Description 

The Jeremie block now totals 42 claims (2,173 hectares), including 40 new cells, and covers a surface 
area  of  approximately  30  square  kilometres.  It  is  located  approximately  10  kilometres  northwest  of 
Wallbridge’s new Area 51-Fenelon gold discovery. The Jeremie property covers the northwest contact 
of  the  Jeremie  Pluton.  In  October  2019,  Wallbridge  reported  drill  results  from  its  Fenelon  property 
(Tabasco zone), with grades reaching 27.0 g/t Au over 38.39 metres, 20.89 g/t Au over 8.54 metres, 
and 17.58 g/t Au over 11.04 metres (see press release by Wallbridge dated October 21, 2019). 

- 18 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES (CONT’D) 

Exploration work on the property 

No exploration work on the ground was conducted on Jeremie during Fiscal 20. Midland is currently 
looking for a new partner for this project. 

4.10  Jouvex (Au) 

Property Description 

The Jouvex property is located about 50 kilometres to the southwest of Matagami and as at September 
30, 2020 is composed of 345 claims covering an area of approximately 19,253 hectares. Some claims 
were dropped therefore the Corporation impaired partially for $3,702 in Fiscal 19). 

See the Casault section for the details on the agreement signed with SOQUEM. 

Exploration work on the property  

The IP report and the final interpretation have been received. For both grids, we note the presence of 
chargeability anomalies coupled with low resistivity anomalies. These anomalies remain untested by 
drilling and represent drilling targets. 

4.11  La Peltrie (Au), option agreement with Probe, operated by Probe 

Property Description 

As at September 2020, the La Peltrie property comprises 482 claims covering a surface area of about 
26,056 hectares and encompasses possible subsidiary faults to the south of the regional Lower Detour 
Fault  over  a  distance  of  more  than  10  kilometres.  During  Fiscal  19,  some  claims  were  dropped 
therefore the Corporation impaired partially for $20,146. Some claims are subject to a 1% Gross Metal 
royalty. 

On August 29, 2017, the Corporation had signed an option agreement with Niobay whereby Niobay 
could have earned, in two options, a maximum interest of 65% in the La Peltrie property. On January 
15, 2019, the Corporation received from Niobay a termination notice for the option agreement. 

On July 9, 2020, the Corporation signed an option agreement with Probe whereby Probe may earn a 
50% interest in the La Peltrie property in consideration of the following: 

Upon signature  
On or before July 31, 2021  
On or before July 31, 2022 
On or before July 31, 2023 
On or before July 31, 2024 
Total 

Cash payments 
Commitment  Completed 

$ 

50,000 
55,000 
70,000 
100,000 
125,000 
400,000 

$ 
50,000 1) 

- 
- 
- 
- 
50,000 

Exploration work 

Commitment 
$ 

Completed 
$ 

- 
500,000 
700,000 
1,200,000 
1,100,000 
3,500,000 

- 
206,855 
- 
- 
- 
206,855 

1) 

In July 2020, the Corporation received 37,879 shares of Probe based on a 5 days VWAP calculation to total $50,000. 

Probe is the operator. 

- 19 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES (CONT’D) 

After exercising this first option to earn a 50% interest, Probe may increase its interest to 65% (the 
second option) over a period of 2 years in consideration of exploration expenditures or cash payment 
totalling $5,000,000.  

Exploration work on the property 

A high-resolution magnetic survey was completed in the northern portion of the property. Results of 
this survey are pending. Also, a biogeochemical survey was started and will be completed during Q2-
21. Following the reception of those results, a geophysical program (IP) and drilling will be planned 
during Q2-21 and Q3-21. 

4.12  Lac Esther (Au) 

Property Description 

The Lac Esther property is located less than 30 kilometres to the north of the municipality of Lebel-
sur-Quevillon,  in Quebec and as  at  September 30,  2020 comprises 261 claims (14,634  hectares) . 
This important land position covers a strategic area straddling the southern contact of the syntectonic 
Waswanipi-South Pluton and the junction between two major regional faults, namely the Casa Berardi 
and Lamarck regional fault zones. These fault zones host several historical gold showings and deposits 
located near the Lac Esther property. 

On May 11, 2020, the Corporation signed an agreement with Exiro Minerals Corp. whereby it acquired 
a  bloc  of  claims  contiguous  to  the  Lac  Esther  property  for  a  $10,000  cash  payment,  $35,000  work 
commitment to be completed before June 2021 and a 2% NSR royalty of which 1% can be bought 
back for a cash payment of $1,000,000. 

On May 14, 2020, the Corporation signed an agreement with Goldseek Resources Inc. (“Goldseek”) 
whereby it swapped a bloc of claims of the Adam property with a bloc of claims contiguous to the lac 
Esther property. The Corporation received a 2% NSR royalty on Adam bloc of claims and this royalty 
can be bought back by Goldseek for a cash payment of $1,000,000 to the Corporation. On the other 
hand, the Corporation assumes a 2% NSR royalty on the Lac Esther bloc of claims relating to a prior 
agreement  and  half  of  this  royalty  can  be  bought  back  by  the  Corporation  for  a  cash  payment  of 
$1,000,000. A $14,328 value was estimated for the blocs of claims exchanged, based on the historical 
cost incurred on the Adam property. 

Exploration work on the property  

Compilation of historical works was completed and five (5) new target areas have been selected for a 
field follow-up to be conducted during Q2-21. 

4.13  Laflamme (Au-Ni-Cu-PGE), in partnership with Abcourt Mines Inc. and operated by Midland 

Property Description  

The Laflamme property is located about 25 kilometres west of Lebel-sur-Quévillon in the Abitibi region. 
As at September 30, 2020, the Laflamme property consists of a total of 491 claims covering an area 
of approximately 26,344 hectares and Midland holds 77.9% of the property. 

- 20 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES (CONT’D) 

On  August  17,  2009,  the  Corporation  signed  an  agreement  with  Aurbec  Mines  Inc.  (“Aurbec”), 
(previously a subsidiary of North American Palladium Ltd.) and on June 17, 2016, Abcourt Mines Inc. 
(“Abcourt”) acquired the interest in the property following the bankruptcy of Aurbec. Abcourt does not 
contribute to the exploration programs and is therefore being diluted. 

Some claims were dropped in Fiscal 19, therefore the Corporation impaired partially for $43,542 the 
exploration property cost. 

Exploration work on the property 

A drilling program consisting in five (5) holes totalling 1074 metres was completed during Q1-20 on 
Laflamme.  This program was testing IP-Gradient anomalies identified during the July survey which 
covered the diorite intrusion hosting the Longshot showing discovered in 2019.  

Assay  results  for  the  drilling  program  were  received.  Even  though  the  IP  anomalies  were  clearly 
explained by the presence of sulphides, no significant value was obtained. The best result returned 
1.27 g/t Au over 0.30 metre (92.30 to 92.60 m) in hole LAF-20-50. 

4.14  Lewis (Au)  

Description de la propriété 

The  Lewis  property  consists  of  172  claims  (9,593  hectares)  and  covers  a  strategic  position 
characterized by a regional flexure proximal to the Guercheville-Opawica deformation zone. The Lewis 
project is located approximately 60 kilometres northwest of the Nelligan deposit, jointly held by Iamgold 
Corporation (75%) and Vanstar Mining Resources (25%). 

Exploration work on the property  

During Q3-20,  a  three weeks field campaign,  including prospecting, was completed  over the entire 
Lewis  property. The main  highlight of this program is the discovery of a new gold-bearing showing 
located about 10 km to the northeast of the former Lac Shortt mine. 

This new showing returned values ranging from 0.2 g/t Au to 2.1 g/t Au in grab samples. This new 
gold-bearing anomalous area extends over 400 metres laterally and has never been drilled.  

During Q4-20, five (5) days of mechanical stripping were conducted over three trenches to clear the 
main showing and its possible extensions towards the east. Few metric zones consisting in quartz-
carbonate veins mineralized with pyrite were observed. The results are expected later during Q1-21. 

4.15  Maritime-Cadillac (Au) in partnership with Agnico Eagle and operated by Agnico Eagle 

Property Description 

The  property  is  located  in  the  Abitibi  region  in  Quebec,  along  the  Cadillac-Larder  break  and  is 
composed of 7 claims. The Corporation holds 49% of the Maritime-Cadillac property located south of 
the Lapa mine. This property is subject to a 2% net smelter return (“NSR”) royalty; half of the royalty 
can be bought back for a payment of $1,000,000.  

As  per  the  agreement  signed  in  June  2009  and  amended  in  November  2012  and  May  2013, 
Agnico Eagle Mines Limited (“Agnico Eagle”) and the Corporation are in a joint venture and future work 
are shared 51% Agnico Eagle - 49% the Corporation. 

- 21 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES (CONT’D) 

Exploration work on the property 

The Leapfrog 3D modelling and targeting effort conducted by InnovExplo, based in Val-d’Or, led to the 
definition of six (6) new drilling targets at shallow to moderate vertical depths, for a total of 2,585 metres 
of drilling including the following: 

●  Dyke West Zone (2 drill holes; 900 m) 
●  Dyke East Zone (2 drill holes; 840 m) 
●  Maritime Extension Zone (2 drill holes; 845 m) 

These  new  drilling  targets  all  correspond  to  significant  gaps  ranging  from  200  to  300  metres  wide, 
along  the  extensions  of  the  Maritime-Cadillac,  Dyke  West  and  Dyke  East  zones,  where  historical 
drilling carried out between 2010 and 2017 yielded significant gold intercepts including: 

●  DDH 141-10-26 (Dyke West): 8.6 g/t Au over 5.5 metres, incl. 13.8 g/t Au over 3.0 metres. 
●  DDH 141-11-31 (Dyke East): 1.7 g/t Au over 46.4 metres, incl. 21.0 g/t Au over 1.2 metre. 
●  DDH 141-10-23 (Dyke East): 1.7 g/t Au over 37.85 metres, incl. 12.6 g/t Au over 1.5 metre. 
●  DDH 141-17-36 (Maritime-Cadillac): 1.46 g/t Au over 31.6 metres, incl. 2.22 g/t Au over 

15.6 metres. 

During Q4-20, a drilling program consisting in two (2) holes totalling 1,280.0 metres was completed on 
the Maritime-Cadillac JV property in partnership with Agnico Eagle. This program included one drillhole 
(121-20-41) of a length of 848.0 metres which tested the depth extension and plunge of the Dyke East 
zone at a vertical depth of 600 metres. This hole cut the targeted intermediate dyke over a core length 
of approximately  15 metres. The  dyke  is altered with biotite-Carbonates-chlorite and  is mineralized 
with up to 2 % Py-Po, traces of arsenopyrite between 761.5 and 776.5 metres. 

The second hole of this program was completed at a final depth of 432.0 metres and was aiming to 
test two parallel gold-bearing zones ( South and North zones), which have been identified by drilling 
in a poorly worked area South of the Maritime-Cadillac zone. Hole 121-40-40 intersected an alternance 
of mafic volcanic rocks with sediments that are locally altered with biotite and mineralized with up to 
2-3% Py-Po over metric to decametric widths. 

Assay results are expected later during Q1-21. 

4.16  Manthet (Au) 

Property Description 

The Manthet  property is wholly owned by Midland and is located about 30 kilometres north-east of 
Detour Lake. As at September 30, 2020, it consists of 7 claims covering a surface area of about 386 
hectares in the Abitibi region of Quebec. The Company wrote off the property in Fiscal 19 and incurred 
an impairment change of $16,185. 

4.17  Mistaouac (Au) 

Property Description 

The  Mistaouac  property  is  located  about  75  kilometres  to  the  south-west  of  Matagami  in  Abitibi, 
Quebec and consists of 213 claims (11,579 hectares) as at September 30, 2020. This bloc is located 
less than 5 kilometres to the northeast of the Estrades Zn-Cu-Au deposit to the east of Casa Berardi. 

Some claims were dropped therefore the Corporation impaired partially for $11,340 in Fiscal 19. 

- 22 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES (CONT’D) 

Exploration work on the property  

Compilation work was completed with the objective to make the selection of the best VTEM anomalies 
from the 2018 survey.   Two (2) areas were selected for a ground TDEM follow-up during Q2-21. 

4.18  Noyelles (Au) 

Property Description 

The Noyelles property is located approximately 20 kilometres south of the town of Matagami, in Abitibi, 
Quebec and consists of 172 claims (9,616 hectares) as at September 30, 2020. This property provides 
control over more than 30 kilometres of structures with strong gold potential, within and proximal to the 
northern contact of the sedimentary Taibi Group along the Casa Berardi deformation zone. 

Exploration work on the property  

This new acquisition is located approximately 8 kilometres northeast of the Vezza gold deposit, held 
by Nottaway Resources Inc. and hosted in the southern part of the Taibi sediments, along the Douay-
Cameron deformation zone. The latter also hosts the Douay deposit held by Maple Gold Mines Ltd. 
The  Douay  deposit  is  located  approximately  25  kilometres  west  of  Vezza  and  contains  indicated 
resources estimated at 8.6 million tonnes grading 1.52 g/t Au (422,000 ounces of gold) and inferred 
resources of 71.2 million tonnes grading 1.03 g/t Au for 2.35 million ounces of gold (Source: NI 43-101 
report by RPA dated December 6, 2019). 

The Noyelles property covers, over a distance of more than 15 kilometres, the northern contact of the 
Taibi  Group  sediments  along  the  Casa  Berardi  North  deformation  zone.  A  felsic  intrusion, 
approximately 4 kilometres long, lies near this contact. The intrusion causes a structural complexity 
and  potential  gold  traps  associated  with  low-pressure  zones  along  the  lateral  extensions  of  the 
intrusion. A few historical gold occurrences are reported near this contact, namely the historical Ludger 
gold showing, located approximately 3 kilometres east of Noyelles, where grades reaching 7.6 g/t Au 
over  2.3  metres  in  channel  sample  and  up  to  2.2  g/t  Au  over  3.9  metres  in  drill  hole  are  reported 
(Source: MERN-SIGEOM NTS sheet 32F11; GM 57119). 

A compilation of historical works is in progress and a field program is possible during Q2-21. 

4.19  Patris (Au) 

Property Description 

The  Patris  property  is  located  about  30  kilometres  to  the  north-east  of  Rouyn-Noranda  and  as  at 
September 30, 2020 consists of 277 claims (11,289 hectares). Some claims are subject to the following 
NSR royalties: 

● 
● 
● 
● 

1.5%, the Corporation can buy it back for $500,000 per 0.5% tranche for a total of $1,500,000; 
1%, the Corporation can buy it back for $500,000 per 0.5% tranche for a total of $1,000,000; 
2%, the Corporation can buy it back for $1,000,000 per 1% tranche for a total of $2,000,000; 
2%, the Corporation can buy it back for $500,000 the first 1% tranche and for $1,000,000 for 
the second 1% tranche, for a total of $1,500,000. 

Some claims were dropped in Fiscal 19, therefore the Corporation impaired partially for $13,558 the 
exploration property cost. 

- 23 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES (CONT’D) 

Exploration work on the property  

No  exploration  work  conducted  on  Patris  during  Fiscal  20.  Midland  is  currently  looking  for  a  new 
partner for this project. 

4.20  Samson (Au) 

Property Description 

As at September 30, 2020, the Samson property consists of 280 claims covering a surface area of 
about 15,545 hectares about 50 kilometres west of the town of Matagami, in Abitibi.  

Exploration work on the property 

During Q4-20,  a diamond  drilling campaign consisting of five (5) drill holes totalling 1,287.0 metres 
was  completed  on  the  Samson  project.  This  drilling  program  was  mainly  designed  to  test  induced 
polarization  (IP)  anomalies  characterized  by  chargeability  highs  located  in  the  heart  of  a  folded 
magnetic  structure  and  associated  with  resistivity  lows.  The  program  also  included  two  drill  holes 
testing chargeability IP anomalies coinciding with resistivity highs located immediately to the east of 
the fold nose. 

A new gold-bearing zone, named Golden Delilah, was discovered in drill hole SAM-20-10 during the 
drilling program. This new discovery consists of a quartz-albite vein intersected over a core length of 
1.60 metres long, hosted in ultramafic intrusive rocks, which graded 99.1 g/t Au, 71.3 g/t Ag and 0.17% 
Pb over 0.40 metre, from 106.45 to 106.85 metres. This section of the vein is characterized by the 
presence of at least 13 visible gold grains some 1-2 mm in diameter over 40 centimetres; the rest of 
the vein yielded gold values ranging between 1.57 g/t Au and 2.23 g/t Au. The vein is cut by a late fault 
with no core recovered over 1.05 metre (see Table 1). This zone was intersected in two holes drilled 
on the same section, along the north limb of the folded magnetic structure.  

Drill hole SAM-20-11, testing approximately 50 metres below drill hole SAM-20-10, intersected 2.21 g/t 
Au over 0.45 metre from 120.70 to 121.15 metres. This new gold-bearing structure is interpreted as a 
possible subsidiary of the regional Lower Detour Fault.  

The three remaining holes drilled during this campaign successfully explained the IP anomalies with 
the  presence  of  disseminated  and  stringer  sulphides,  composed  of  variable  amounts  of  pyrite, 
pyrrhotite, chalcopyrite and arsenopyrite.  

Again, during Q4-20, a second drilling program consisting in seven (7) holes totalling 1,810.0 metres 
was completed. During this program, three (3) holes tested the extensions of the Golden Delilah zone 
over a 50 metres spacing while three other holes tested the possible extensions of the Golden Delilah 
zone respectively 500 m to the west and 350-550 metres to the south-east.  The other drillhole tested 
an IP anomaly approximately 850 metres to the south-east of Golden Delilah. All assay results are 
pending and are expected later during Q1-21. 

4.21  Turgeon (Au) 

Property Description 

The Turgeon property is wholly owned by Midland and is located 150 kilometres to the south-west of 
Matagami. As at September 30, 2020, it consists of 244 claims (13,675 hectares) in the Abitibi region 
of Quebec. 

- 24 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES (CONT’D) 

Exploration work on the property  

No exploration work on the ground was conducted on Turgeon during Fiscal 20. Midland is currently 
looking for a new partner for this project. 

4.22  Valmond (Au) 

Property Description 

The  Corporation  acquired  claims  by  map  staking  about  50  kilometres  to  the  west  of  the  town  of 
Matagami, Abitibi. As at September 30, 2020, this property consists in 48 claims covering an area of 
approximately 2,672 hectares. The Corporation wrote off the property for $143,106 in Fiscal 19. 

Exploration work on the property 

No exploration work on the ground was conducted on Valmond during Fiscal 20. Midland is currently 
looking for a new partner for this project. 

4.23  Vezza (Au) 

Property Description 

The Vezza property is wholly owned by Midland and is located 3 kilometres west of the Vezza mine. 
As at September 30, 2020, it consists of 6 claims (2 blocks of 3 claims) covering a surface area of 
about 335 hectares in the Abitibi region of Quebec.  

Exploration work on the property  

No  exploration  work  conducted  on  Vezza  during  Fiscal  20.  Midland  is  currently  looking  for  a  new 
partner for this project. 

4.24  Wawagosic (Au) 

Property Description 

The Wawagosic property is wholly owned by Midland and is located 30 kilometres east of Detour Lake. 
As at September 30, 2019, it consists of 57 claims covering a surface area of about 3,162 hectares in 
the Abitibi region of Quebec.  

Exploration work on the property  

No exploration work conducted on Wawagosic during Fiscal 20. Midland is currently looking for a new 
partner for this project. 

- 25 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES (CONT’D) 

GRENVILLE-APPALACHES 

4.25  Gatineau (Zn), in partnership with SOQUEM, operated by SOQUEM      

Property Description 

The  Gatineau  property  is  a  land  position  for  zinc,  including  as  at  September  30,  2020,  259  claims 
(15,282 hectares) distributed in the Gatineau Area, approximately 200 kilometres northwest of the city 
of  Montreal.  Some claims  were  dropped therefore the Corporation impaired partially for $96,627 in 
Fiscal 19. 

On February 20, 2020, the Corporation signed a strategic alliance with SOQUEM, in which SOQUEM 
transferred to the Corporation its 50% interest in the Casault and Jouvex properties in exchange for:  

●  A 1% NSR royalty; Midland may, at any time, buy back the royalty, in all or in part, by making 

a cash payment of $1,000,000 per tranche of 0.5% NSR; and 

●  50% undivided interest in a joint venture relating to seven existing mining properties forming 

the Gatineau project.  

As part of this new strategic alliance: 

●  The  projects  acquired  under  the  target  generation  program  will  be  declared  designated 

projects once the mining rights have been acquired.  

●  Each designated project will be the object of a distinct joint venture agreement, the terms of 
which  will  be  similar  to  the  joint  venture  agreements  to  be  signed  relating  to  the  active 
properties.  

●  The parties are not subject to budgetary obligations under the target generation program.  
●  The target generation program will last for a period of 2 years, unless it is extended by mutual 

written consent of both parties.  

●  SOQUEM  will  be  project  manager  under  the  target  generation  program  and  for  all  joint 
ventures formed on designated projects; the Corporation may assign up to 30% of personnel. 

Exploration work on the property  

A compilation of historical works is currently in progress for a possible field follow-up during Q2-21. 

4.26  Ski 

Property Description 

The Ski property, recently staked, consists of 5 claims as of September 30 2020 and is located in the 
31J02 NTS sheet in the Vallee de la Gatineau. 

4.27  Weedon (Cu-Zn-Au)  

Property Description  

This  property  is  located  in  the  Eastern  Townships,  about  120 km  south  of  Quebec  City  and  as  at 
September  30,  2020  is  comprised  of  156  claims  covering  an  approximate  area  of  8,922  hectares. 
Some claims are subject to NSR royalties of: 

- 26 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES (CONT’D) 

● 

● 
● 

1%, the Corporation can buy it back the royalty for $500,000 per 0.5% tranche for a total of 
$1,000,000; 
0.5%, the Corporation can buy it back this royalty for $500,000; 
1.5% on all metals except gold and silver, the Corporation can buy it back for $500,000 per 
0.5% tranche for a total of $1,500,000.  

Some  claims  were  dropped  therefore  the  Corporation  impaired  partially  for  $7,728  in  Fiscal  19  the 
exploration property cost. 

Exploration work on the property 

A  till  sampling  survey  was  completed  to  the  east  of  the  Lingwick  deposit  during  Q1-20.    The  area 
explored  returned  interesting  values  in  gold,  copper  and  zinc.  The  lack  of  high-quality  information 
(geology,  geochemistry,  geophysics)  do  not  help  to  define  a  precise  target.  However,  the  strong 
presence of quartz fragments and the gold value of 136 ppb Au in concentrate, could lead towards an 
IP  anomaly in the vicinity  of the  Lingwick deposit. It is recommended  to  make a follow-up of these 
anomalies with a drilling program using a tight spacing. 

4.28  Vermillon (Cu-Au), in partnership with SOQUEM and operated by SOQUEM 

Property Description 

The  Vermillon  property  is  located  some  90  km  southwest  of  the  town  of  La Tuque,  Quebec  and 
consists  as  at  September  30,  2019  of  16  contiguous  claims  covering  a  total  surface  area  of  934 
hectares in joint venture 53.4% SOQUEM/  46.6% Midland. On February 6, 2020, the parties jointly 
decided not renew the claims due to the property’s weak economic potential. The property costs were 
written off already in the fiscal year ended September 30, 2010. 

JAMES BAY 

4.29  BJ Gold (Au) 

Property Description  

Midland owns a 100% interest on 199 claims as at September 30, 2020 covering 10,219 hectares in 
the  James  Bay  Area.  Some  claims  were  dropped  therefore  the  Corporation  impaired  partially  for 
$262,798 the exploration property cost. 

4.30  BJ Éléonore (Au)  

Property Description 

The Éléonore new property is divided in three  distinct blocks with two of them  within 25 kilometres 
from  the  Éléonore  gold  discovery  of  Newmont  and  one  southeast  30  km  further  along  strike.  It 
encompasses  a  group  of  264  claims  covering  an  area  of  approximately  13,846  hectares  as  at 
September 30, 2020.  

4.31  Elrond (Au) 

Property Description 

The  Elrond  property  consists  as  at  September  30,  2020  of  197  contiguous  claims  covering  a  total 
surface area of 10,175 hectares. 

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Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES (CONT’D) 

4.32  Fangorn (Au)  

Property Description 

The  Fangorn  property  consists  as  at  September  30,  2020  of  16  contiguous  claims  covering  a  total 
surface area of 816 hectares. 

4.33  Gondor (Au)  

Property Description 

The Corporation decided to drop the claims of the Gondor property since, amongst other reasons, no 
gold anomaly was found. The Corporation wrote off the property for $47,022 during Fiscal-19. 

4.34  Helm’s Deep (Au)  

Property Description 

The Helm’s Deep property consists as at September 30, 2020 of 70 contiguous claims covering a total 
surface area of 3,699 hectares. 

4.35 

Isengard (Au)  

Property Description 

The Corporation decided to drop the claims of the Isengard property since, amongst other reasons, no 
gold or base metals anomalies were found. The Corporation wrote off the property for $64,468 during 
Fiscal 19. 

Exploration work on the property 

4.36  JV Eleonore (Au), in partnership with Osisko, operated by Osisko 

Property Description  

On June 13, 2016, a joint-venture agreement (50%-50%) was signed with Osisko Mining Inc. (“Osisko”) 
whereby Osisko and the Corporation cooperate and combine their efforts to explore the JV Eleonore. 
The property is located 12 kilometres southeast and northwest of Newmont’s Eleonore deposit. Osisko 
is  the  operator.  Each  partner  obtained  a  0.5%  NSR  royalty  as  a  mutual  consideration  for  the 
constitution of the joint venture. 

The property is located 12 kilometres southeast and northwest of Newmont’s Eleonore deposit. The 
property regroups several properties for a total of 578 claims covering a surface area of about 30,281 
hectares.  

4.37  Komo (Au) 

Property Description 

The Corporation acquired by map designation the Komo project with strong gold potential totalling 393 
claims (20,743 hectares), located near the recent Patwon gold discovery made by Azimut Exploration 
Inc. (“Azimut”) on its Elmer project (Eeyou Istchee James Bay, Quebec). The western part of the project 
lies approximately 7 kilometres south of the Azimut discovery.  

- 28 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES (CONT’D) 

The  Komo project covers,  over nearly 40 kilometres,  the same volcanic belt that hosts the  Patwon 
discovery.  Azimut  recently  announced  several  significant  gold-bearing  drill  intercepts  on  Patwon, 
namely 3.15 g/t Au over 102.0 metres, including 10.1 g/t Au over 20.5 metres (press release by Azimut 
dated January 14, 2020). 

The  Komo  project  also  covers,  over  approximately  30  kilometres,  the  highly  prospective  contact 
between the La Grande and Opinaca/Nemiscau geological subprovinces. This contact hosts most of 
the  known  gold  deposits  in  the  James  Bay  region,  namely  the  Eleonore  mine  (Newmont)  and  the 
La Pointe and Cheechoo deposits. The portion of the project located nearest the Patwon discovery 
shows a structural setting highly favourable for gold, with a folded gabbro unit located in the pressure 
shadow  of  a  large-scale  intrusion.  A  historical  molybdenum-copper  occurrence  on  the  project  also 
indicates potential for porphyry-type mineralization on Komo. 

Exploration work on the property 

Few days of prospection were conducted during Q4-20 and final assay results are pending. 

4.38  McDuff (Cu-Au-Mo-Ag) 

Property Description 

The McDuff property consists as at September 30, 2020 of 159 (8,394 hectares). 

Exploration work on the property 

A prospection campaign on the Macduff project was held in September 2019. The best results returned 
0.74 g/t Au and 0.65 g/t Au in grab samples. 

4.39  Minas Tirith 

Property Description 

The Minas Tirith property consists as at September 30, 2020 of 4 claims (213 hectares). Some claims 
were dropped therefore the Corporation impaired partially for $56,994 in Fiscal-19. 

4.40  Moria (Ni-Cu) 

Property Description 

The Moria property consists as at September 30, 2020 of 110 claims (5,812 hectares).  

4.41  Mythril (Au-Cu-Mo) 

Property Description  

The Mythril property consists as at September 30, 2020 of 2,197 (112,035 hectares). The Corporation 
impaired partially the property for the claims that were dropped for $150,690 in Q2-20 YTD. 

Exploration work on the property 

During the 2020 winter, induced polarization (IP) surveys were conducted on Mythril (main block) as 
well as on three other regional grids. However, because of the COVID-19, those three regional surveys 
could not be totally completed.  Results for the IP surveys on Mythril led to the identification of weak 
chargeability  anomalies  in  the  most  eastern  part  of  the  survey  near  the  conglomerates.  These 
anomalies will be followed-up during the Q4-20 field program. 

- 29 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES (CONT’D) 

On the grid covering the Boromir boulder field, few IP lines only were completed before the COVID-19 
outbreak.  The last surveyed line to the south identified a possible deep and weak anomaly closely 
associated with the NW-SE structure. This area will be visited during the prospecting program in Q4-
20. 

A 3D-Model of the Mythril mineralized zone was completed in Leapfrog  in Q3-20 and some drilling 
target areas with potential for high grade copper were identified. 

Prospecting was carried out during Q4-20 on the main Mythril block and on the regional project. Assays 
results are pending. 

4.42  Shire (Zn-Cu) 

Property Description 

The  Shire  property  consists  as  at  September  30,  2020  of  148  contiguous  claims  covering  a  total 
surface area of 7,870 hectares. Some claims were dropped therefore the Corporation impaired partially 
for $204,017 in Fiscal-19. 

4.43  Wookie (Au) 

Property Description 

The Corporation acquired by map designation the Wookie project with strong gold potential totalling 
246  claims  (12,881  hectares),  located  near  the  recent  Patwon  gold  discovery  made  by  Azimut 
Exploration Inc. (“Azimut”) on its Elmer project (Eeyou Istchee James Bay, Quebec).  

Exploration work on the property 

Few days of prospecting were completed on Wookie during Q4-20 and assay results are pending. 

4.44  JV JB Altius (Au)  

On February 10, 2017, the Corporation had signed a letter of intent creating a strategic alliance with 
Altius Minerals Corporation (“Altius”), whereby Altius and the Corporation will combine their efforts to 
jointly explore the gold potential of the extensive James Bay region.  

On February 12, 2019, the parties jointly decided to terminate the Alliance. The designated projects 
as per  the Alliance (Elrond, Gondor, Helms Deep, Isengard, Minas Tirith,  Moria, Shire, Mythril and 
Fangorn) maintain their 1% NSR royalty in favor of Altius, on the claims that were active at the time of 
their designation. 

NORTHERN QUEBEC 

4.45  BHP Alliance (NI) 

Alliance Description (see section 2.4.1) 

Exploration work in the area of interest 

During Q4-20, two weeks of prospecting were completed within the area of interest. Assay results are 
pending. 

- 30 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES (CONT’D) 

4.46  Pallas (PGE) 

Property Description 

As at September 30, 2019, the property totals 349 claims covering approximately 15,822 hectares in 
the Labrador Trough («Trough») some 80 kilometres west of Kuujjuak, Québec. Some claims were 
dropped therefore the Corporation impaired partially for $6,060 the exploration property cost ($49,873 
in Fiscal 19). 

4.47  Soissons (Ni-Cu-Co) 

Property description  

The Soissons property consists of a total of 175 claims (8,226 hectares) and is located approximately 
150 kilometers southeast of the town of Kuujjuaq, Quebec, in the geological province of Churchill.  

4.48  Soissons-NMEF (Ni-Cu-Co) 

Property Description 

On  July  27,  2018,  the  Corporation  signed  a  partnership  agreement  (50%-50%)  with  the  Nunavik 
Mineral Exploration Fund (“NMEF”), to explore an area of the Soissons property located between 50 
and 100 kilometers southeast of Kuujjuaq, Nunavik, Quebec. The NMEF will be the operator of the 
partnership. As at September 30, 2020, this project consists of a total of 51 claims (2,362 hectares). 

Exploration work on the property 

Prospecting works were carried out during Q4-20 and assay results are pending. 

4.49  Willbob (Au) 

Property Description 

The  Willbob  property  in  the  Labrador  Trough  consists  of  1,007  claims  (46,097  hectares)  as  of 
September 30, 2020 and is located approximately 66 kilometres west-southwest of Kuujjuaq (Québec), 
near and in a geological environment similar to Midland’s Pallas Project.  

The Corporation owns the Willbob property and some claims are subject to the following royalties: 

●  2% NSR royalty 
●  2% NSR royalty of which 1% can be bought back for a payment of $1,000,000. 

Some claims were dropped therefore the Corporation impaired partially for $114,391 the exploration 
property cost in Fiscal 19. 

PROJECTS GENERATION 

Midland  continued  some  geological  compilation  programs  in  Quebec  for  the  acquisition  of  new 
strategic gold and base metal properties.   

Some  projects  included  in  Projects  Generation  were  dropped  therefore  the  Corporation  wrote  off 
$85,393 during Fiscal 19 (none in Fiscal 20). 

- 31 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

4.  EXPLORATION ACTIVITIES (CONT’D) 

Other Activities 

Midland is proactive in the acquisition of new mineral exploration properties in Quebec. Management 
is  constantly  reviewing  other  opportunities  and  other  projects  to  improve  the  portfolio  of  the 
Corporation. Acquisition opportunities outside of Quebec will also be considered. Midland prefers to 
work in partnership and fully intends to secure new partnerships for its properties and its 100% owned 
properties. 

5.  WORKING CAPITAL 

Management  is  of  the  opinion  that  it  will  be  able  to  maintain  the  status  of  its  current  exploration 
obligations and to keep its properties in good standing. Advanced exploration of some of the mineral 
properties would require substantially more financial resources. In the past, the Corporation has been 
able to rely on its ability to raise financing in privately negotiated equity offerings. There is no assurance 
that  such  financing  will  be  available  when  required,  or  under  terms  that  are  favourable  to  the 
Corporation. The Corporation may also elect to advance the exploration and development of mineral 
properties through joint-venture participation.  

Working capital opening 
Operating expenses, excluding non-cash items  
Project management fees and interest income 
Flow-through private placement 
Private placement 
Share issue expenses 
Exploration budget paid by Midland 
Mining credits of preceding years 
Property maintenance 
Cash used  
Working capital ending 

6.  SELECTED ANNUAL INFORMATION  

Fiscal 21 
forecast 
$ 
10,966,000 
(1,832,000) 
225,000 
2,285,000 
96,000 
(150,000) 
(2,860,000) 
813,000 
(417,000) 
(1,675,000) 
9,291,000 

Project management fees 
Loss 
Loss per share, basic and diluted 

Fiscal 20 
$ 
23,754 
(1,345,977) 
(0.02) 

Fiscal 19 

$ 
33,684 
(1,142,784) 
(0.02) 

Fiscal 18 

$ 
109,548 
(807,530) 
(0.01) 

Total assets 

38,893,801 

38,615,831 

29,736,269 

2020 
$ 

As at September 30, 
2019 
$ 

2018 
$ 

- 32 - 

 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

7.  SUMMARY OF RESULTS PER QUARTERS 

For the eight most recent quarters: 

Project management 
  fees  
Net earnings (loss) 
Loss per share 
Total assets 

Project management 
  fees  
Net earnings (loss) 
Loss per share 
Total assets 

Q4-20 
$ 

Q3-19 
$ 

Q2-19 
$ 

Q1-19 
$ 

23,230 
(290,412) 
- 
38,615,831 

- 
(92,179) 
- 
38,105,912 

159 
(644,483) 
(0.01) 
38,247,363 

365 
(318,903) 
(0.01) 
39,141,336 

Q4-19 
$ 

Q3-19 
$ 

Q2-19 
$ 

Q1-19 
$ 

863 
(862,300) 
(0.01) 
38,615,831 

1,084 
483,606 
0.01 
39,668,731 

11,609 
(216,876) 
- 
33,371,418 

20,128 
(547,214) 
(0.01) 
32,934,533 

An important variance in Q3-19 can be explained by a $993,400 recovery of deferred income taxes 
(non-cash item) was recognized to record the amortization, in proportion of the work completed, of the 
premium related to flow-through shares renunciation following the December 2018 private placement. 

8.  FOURTH QUARTER 

The Corporation reported a loss of $290,412 for Q4-20 compared to a loss of $862,300 for Q4-19.  

The Corporation project management fees increased to $23,230 in Q4-20 ($863 in Q4-19) following 
the conclusion of the BHP Strategic Alliance in August 2020. 

Operating expenses decreased to $472,074 in Q4-20 compared to $984,877 in Q4-19: 

● 

●  Professional fees increased to $178,796 ($78,022 in Fiscal 19). Legal fees increased following 
the negotiations of several partnership agreements. Also, a mandate was given to an external 
firm to develop rules and procedures in health and safety in Fiscal 20. 
Impairment  of  exploration  and  evaluation  assets  (non-cash  items)  decreased  to  $1,899 
($661,964 in Fiscal 19). In addition, the Minister of Energy and Natural Resources of Quebec 
announced the postponement of the requirement to carry out field work to renew a claim, for a 
period of one year. See section 4 for the detailed explanations by properties.  

The  Corporation  incurred  $1,739,588  ($2,942,656  in  Q4-19)  in  exploration  expenses  of  which 
$287,761 ($8,835 in Q4-19) was recharged to the partners. The exploration expenses incurred in Q4-
20 were incurred mailing on Samson, Mythril and as part of the BHP Alliance whereas in Q4-19 they 
were mostly executed on Mythril and Willbob.  

The Corporation acquired or maintained properties for $26,915 net ($26,417 net in Q4-19) 

- 33 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

9.  RELATED PARTY TRANSACTIONS 

The  following  are  the  related  party  transactions  that  occurred  in  Fiscal  20,  in  the  normal  course  of 
operations: 

●  A firm in which René Branchaud (director and corporate secretary) is a partner charged legal 
fees amounting to $146,834 ($147,281 in Fiscal 19) of which $121,446 ($38,626 in Fiscal 19) 
was expensed and $25,388 ($108,655 in Fiscal 19) was recorded as share issue expenses; 
●  A company controlled by Ingrid Martin (chief financial officer) charged accounting fees totaling 
$126,292 ($138,976 in Fiscal 19) of which $41,879 ($57,113 in Fiscal 19) relates to her staff; 
●  As at September 30, 2020, the balance due to the related parties amounted to $9,448 ($5,067 

as at September 30, 2019). 

10.  EVENTS SUBSEQUENT TO YEAR END 

See section 2.2 on financing activities. 

11.  STOCK OPTION PLAN 

The purpose of the stock option plan is to serve as an incentive for the directors, officers and service 
providers  who  will  be  motivated  by  the  Corporation’s  success  as  well  as  to  promote  ownership  of 
common  shares  of  the  Corporation  by  these  people.  There  is  no  performance  indicator  relating  to 
profitability or risk attached to the plan. 

The  number  of  common  shares  granted  is  determined  by  the  Board  of  Directors.  The  number  of 
common  shares  reserved  for  issuance  under  the  Corporation's  fixed  number  stock  option  plan  is 
5,790,000.  The  exercise  price  of  any  option  granted  under  the  plan  shall  be  fixed  by  the  Board  of 
Directors at the time of grant and shall not be lower than the closing price on the day preceding the 
grant.  The term of the option will not exceed ten years from the date of grant. The options normally 
vest 1/6 per 3 months from the grant date, or otherwise as determined by the Board of Directors. 

12.  OFF-BALANCE SHEET ARRANGEMENTS 

The Corporation does not have any off-balance sheet arrangements. 

13.  COMMITMENT 

In February 2016, the Corporation extended the  lease for five years, from March 2017 to February 
2022. The rent is $31,432 for the first year and thereafter will be indexed annually at the highest of the 
increase of the consumer price index or 2.5%.  The Corporation has the option to renew the lease for 
an additional 3 year period under the same conditions. 

14.  CRITICAL ACCOUNTING ESTIMATES  

See note 4 of the Financial Statements.  

- 34 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

15.  NEW ACCOUNTING STANDARDS  

The most relevant standards, amendments and interpretations issued up to the date of the issuance 
of these financial statements are listed below.  

15.1  Accounting standards adopted in Fiscal 20      

IFRS 16 Leases 

On October 1, 2019, the Company adopted IFRS 16 Leases. IFRS 16 sets out the principles for the 
recognition, measurement, presentation and disclosure of leases and requires lessees to account for 
all leases under a single on-balance sheet model similar to the accounting for finance leases under 
IAS 17. IFRS 16 replaces IAS 17 Leases, and related interpretations. All leases result in the lessee 
obtaining  the  right  to  use  an  asset  at  the  start  of  the  lease  and  incurring  a  financing  obligation 
corresponding  to  the  lease  payments  to  be  made  over  time.  Accordingly,  for  lessees,  IFRS  16 
eliminates the classification of leases as either operating leases or finance leases as was required by 
IAS  17  and,  instead,  introduces  a  single  lessee  accounting  model. The  standard  includes  two 
recognition exemptions for lessees: leases of “low-value” assets; and short-term leases (i.e., leases 
with a lease term of 12 months or less). At the commencement date of a lease, a lessee will recognise 
a liability to make lease payments (i.e., the lease liability) and an asset representing the right to use 
the underlying asset during the  lease term (i.e., the right-of-use asset). Lessees will be required  to 
separately recognize the interest expense on the lease liability and the depreciation expense on the 
right-of-use asset.  

Lessees will be also required to remeasure the lease liability upon the occurrence of certain events 
(e.g., a change in the lease term, a change in future lease payments resulting from a change in an 
index or rate used to determine those payments). The lessee will generally recognize the amount of 
the  remeasurement  of  the  lease  liability  as  an  adjustment  to  the  right-of-use  asset.    IFRS  16  also 
requires more extensive disclosures than under IAS 17.  

Transition to IFRS 16  

The Corporation adopted IFRS 16 using the modified retrospective approach, which means it applied 
the standard from October 1, 2019, the cumulative impact of adoption is recognized as at October 1, 
2019 and comparatives are not restated. Since the Corporation recognized the right-of-use assets at 
the amount equal to the lease liabilities less any lease accruals, there is no impact on the deficit upon 
the adoption. 

The  Corporation  has  presently  only  one  lease  affected  by  IFRS  16  for  its  exploration  offices.  In 
February 2016, the Corporation extended the lease for five years, from March 2017 to February 2022. 
The  rent  is  $31,432  for  the  first  year  and  thereafter  will  be  indexed  annually  at  the  highest  of  the 
increase of the consumer price index or 2.5%. The Corporation has the option to renew the lease for 
an additional three year period under the same conditions. 

A right of use asset of $159,422 and an equivalent long term lease liability was recorded as of October 
1,  2019,  with  a  7%  incremental  borrowing  rate  and  considering  that  the  renewal  option  would  be 
exercised.. 

- 35 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

16.  FINANCIAL INSTRUMENTS  

See notes 2.5 and 13 of the Financial Statements. 

17.  RISK FACTORS  

The  following  discussions  review  a  number  of  important  risks  which  management  believes  could 
impact the Corporation’s business. There are other risks, not identified below, which currently, or may 
in the future exist in the Corporation’s operating environment. 

17.1  Exploration and Mining Risks 

The business of exploration for minerals and mining involves a high degree of risk. Few properties 
that are explored are ultimately developed into producing mines.  

Currently,  there  are  no  known  bodies  of  commercial  ore  on  the  mineral  properties  of  which  the 
Corporation  intends  to  acquire  an  interest  and  the  proposed  exploration  program  is  an  exploratory 
search for ore. Unusual or unexpected formations, formation pressures, fires, power outages, labor 
disruptions, flooding, cave-ins, landslides and the inability to obtain suitable or adequate machinery, 
equipment or labor are other risks involved in the conduct of exploration programs. The Corporation, 
from  time  to  time,  increases  its  internal  exploration  and  operating  expertise  with  due  advice  from 
consultants and others as required.  

The economics of developing gold and other mineral properties is affected by many factors including 
the cost of operations, variation of the grade of ore mined and fluctuations in the price of any minerals 
produced.  There  are  no  underground  or  surface  plants  or  equipment  on  the  Corporation’s  mineral 
properties. 

17.2  Titles to Property 

While the Corporation has diligently investigated title to the various properties in which it has interest, 
and  to  the  best  of  its  knowledge,  title  to  those  properties  are  in  good  standing,  this  should  not  be 
construed as a guarantee of title. The properties may be subject to prior unregistered agreements or 
transfer, or native or government land claims, and title may be affected by undetected defects. 

17.3  Permits and Licenses 

The Corporation’s operations may require licenses and permits from various governmental authorities. 
There  can  be  no  assurance  that  the  Corporation  will  be  able  to  obtain  all  necessary  licenses  and 
permits  that  may  be  required  to  carry  out  exploration,  development  and  mining  operations  at  its 
projects. 

17.4  Metal Prices 

Even  if  the  Corporation's  exploration  programs  are  successful,  factors  beyond  the  control  of  the 
Corporation  may  affect  marketability  of  any  minerals  discovered.  Metal  prices  have  historically 
fluctuated widely and are  affected by numerous factors beyond the Corporation's control,  including 
international, economic and political trends, expectations for inflation, currency exchange fluctuations, 
interest rates, global or regional consumption patterns, speculative activities and worldwide production 
levels. The effect of these factors cannot accurately be predicted. 

- 36 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

17.  RISK FACTORS (CONT’D)  

17.5  Competition 

The mining industry is intensely competitive in all its phases. The Corporation competes with many 
companies possessing greater financial resources and technical facilities than itself for the acquisition 
of mineral interests as well as for recruitment and retention of qualified employees. 

17.6  Environmental Regulations 

The  Corporation's  operations  are  subject  to  environmental  regulations  promulgated  by  government 
agencies from time to time. Environmental legislation provides for restrictions and prohibitions of spills, 
release  or  emission  of  various  substances  produced  in  association  with  certain  mining  industry 
operations, such as seepage from tailing disposal areas, which could result in environmental pollution.  

A breach of such legislation may result in imposition of fines and penalties. In addition, certain types 
of  operations  require  submissions  to  and  approval  of  environmental  impact  assessments. 
Environmental legislation is evolving in a manner, which means stricter standards, and enforcement, 
fines and penalties for non-compliance are more stringent. 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  Corporation  intends  to  fully  comply  with  all  environmental 
regulations. 

17.7  Conflicts of Interest 

Certain directors and officers of the Corporation are also directors, officers or shareholders of other 
companies that are similarly engaged in the business of acquiring, developing and exploiting natural 
resource  properties.  Such  associations  may  give  rise  to  conflicts  of  interest  from  time  to  time.  The 
directors or officers of the Corporation are required by law to act honestly and in good faith with a view 
to the best interests of the Corporation and to disclose any interest, which they may have in any project 
or opportunity of the Corporation. If a conflict of interest arises at a meeting of the board of directors, 
any director in a conflict will disclose his interest and abstain from voting on such matter. In determining 
whether or not the Corporation will participate in any project or opportunity, the directors will primarily 
consider the degree of risk to which the Corporation may be exposed and its financial position at that 
time. 

17.8  Stage of Exploration 

The Corporation's properties are in the exploration stage and to date none of them have a proven ore 
body. The Corporation does not have a history of earnings or return on investment, and there is no 
assurance  that  it  will  produce  revenue,  operate  profitably  or  provide  a  return  on  investment  in  the 
future. 

17.9  Industry Conditions 

Mining and milling operations are subject to government regulations. Operations may be affected in 
varying degrees by government regulations such as restrictions on production, price controls, tax and 
mining  duty  increases,  expropriation  of  property,  pollution  controls  or  changes  in  conditions  under 
which minerals may be mined, milled or marketed. The marketability of minerals may be affected by 
numerous  factors  beyond  the  control  of  the  Corporation,  such  as  government  regulations.  The 
Corporation  undertakes  exploration  in  areas  that  are  or  could  be  the  subject  of  native  land  claims. 
Such  claims  could  delay  work  or  increase  exploration  costs.  The  effect  of  these  factors  cannot  be 
accurately determined.  

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Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

17.  RISK FACTORS (CONT’D)  

17.10  Uninsured Hazard 

Hazards such as unusual geological conditions are involved in exploring for and developing mineral 
deposits. The Corporation may become subject to liability for pollution or other hazards, which cannot 
be insured against or against which the Corporation may elect not to insure because of high premium 
costs or other reasons. The payment of any such liability could result in the loss of Corporation assets 
or the insolvency of the Corporation.  

17.11  Capital Needs 

The  exploration,  development,  mining  and  processing  of  the  Corporation’s  properties  will  require 
substantial additional financing. The only current source of future funds available to the Corporation is 
the sale of additional equity capital. There is no assurance that such funding will be available to the 
Corporation  or  that  it  will  be  obtained  on  terms  favourable  to  the  Corporation  or  will  provide  the 
Corporation with sufficient funds to meet its objectives, which may adversely affect the Corporation’s 
business and financial position. Failure to obtain sufficient financing may result in delaying or indefinite 
postponement of exploration, development or production on any or all of the Corporation’s properties 
or even a loss of property interest.  

17.12  Key Employees 

Management  of the Corporation rests on a few key officers, the  loss of any of whom could  have  a 
detrimental effect on its operations.  

17.13  Canada Revenue Agency and provincial agencies 

No assurance can be made that Canada Revenue Agency and provincial agencies will agree with the 
Corporation's  characterization  of  expenditures  as  Canadian  exploration  expenses  or  Canadian 
development expense or the eligibility of such expenses as Canadian exploration expense under the 
Income Tax Act (Canada) or any provincial equivalent. 

17.14  Uncertainty due to COVID-19 

The duration and full financial effect of the COVID-19 pandemic is unknown at this time, as are the 
measures taken by governments, companies and others to attempt to reduce the spread of COVID-
19. Any estimate of the length and severity of these developments is therefore subject to significant 
uncertainty,  and  accordingly  estimates  of  the  extent  to  which  the  COVID-  19  may  materially  and 
adversely affect the Corporation's operations, financial results and condition in future periods are also 
subject to significant uncertainty. 

- 38 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Midland Exploration Inc. 
Management Discussion & Analysis 
For the year ended September 30, 2020 

18. FORWARD LOOKING INFORMATION

Some  statements  contained  in  this  MD&A,  specially  the  opinions,  the  projects,  the  objectives,  the 
strategies, the estimates, the intent and the expectations of Midland that are not historical data, are 
forward looking statements. Such statements can be recognized by the terms “forecast”, “anticipate”, 
“consider”,  “foresee”  and  other  terms  and  similar  expressions.  These  statements  are  based  on 
information available at the time they are made, on assumptions established by the management and 
on the  management expectation, acting  in good faith, concerning future  events  and concerning, by 
their nature, known and unknown risks and uncertainties mentioned herein (see the section 17 Risks 
factors). The real results for Midland could differ in an important way of those which state or that these 
forward  looking  statements  show  the  possibility  for.  Consequently,  it  is  recommended  not  to  trust 
unduly these statements.  These statements  do not reflect the  potential incidence of special events 
which could be announced or take place after the date of this MD&A. These statements speak only as 
of the date of this MD&A. Midland undertakes no obligation to publicly update or revise any forward-
looking statements, whether as a result of new information, future events or otherwise, other than as 
required by applicable law. 

December 3, 2020 

(s) Gino Roger 
Gino Roger 
President and CEO 

(s) Ingrid Martin 
Ingrid Martin 
CFO 

- 39 - 

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To the Shareholders of Midland Exploration Inc. 

Our opinion 

In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, 
the financial position of Midland Exploration Inc. and its subsidiary (the Corporation) as at 
September 30, 2020 and 2019, and its financial performance and its cash flows for the years then ended 
in accordance with International Financial Reporting Standards as issued by the International Accounting 
Standards Board (IFRS). 

What we have audited 
The Corporation’s consolidated financial statements comprise: 

"

"

"

"

"

the consolidated statements of financial position as at September 30, 2020 and 2019; 

the consolidated statements of comprehensive loss for the years then ended; 

the consolidated statements of changes in equity for the years then ended; 

the consolidated statements of cash flows for the years then ended; and 

the notes to consolidated financial statements, which include a summary of significant 
accounting policies. 

Basis for opinion 

We conducted our audit in accordance with Canadian generally accepted auditing standards. Our 
responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of 
the consolidated financial statements section of our report. 

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for 
our opinion. 

Independence 
We are independent of the Corporation in accordance with the ethical requirements that are relevant to 
our audit of the consolidated financial statements in Canada. We have fulfilled our other ethical 
responsibilities in accordance with these requirements. 

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