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Impact Development Group — Regulatory Filings 2026
May 20, 2026
48077_rns_2026-05-20_56e732e9-1500-45e1-8497-fc5f9149858d.pdf
Regulatory Filings
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Form 51-102F3
Material Change Report Under National Instrument 51-102
Item 1. NAME AND ADDRESS OF COMPANY
Impact Development Group Inc. (the “Company”)
2700-40 Temperance Street, Toronto, Ontario, M5H 0B4
Item 2. DATE OF MATERIAL CHANGE
May 15, 2026
Item 3. NEWS RELEASE
A news release with respect to the material change referred to herein was disseminated through Newsfile on May 15, 2026, and filed on the System for Electronic Document Analysis and Retrieval (SEDAR).
Item 4. SUMMARY OF MATERIAL CHANGE
The Company announced that it is adopting semi-annual financial reporting (“SAR”) under Coordinated Blanket Order 51-933 Exemptions to Permit Semi-Annual Reporting for Certain Venture Issuers (“CBO 51-933”).
Item 5. FULL DESCRIPTION OF MATERIAL CHANGE
On May 15, 2026, the Company announced that it has elected to rely on the exemptions provided under CBO 51-933 to transition to a SAR framework.
The Company confirms it currently meets the eligibility criteria under CBO 51-933 as it is a venture issuer with its shares listed on an exchange, has annual revenues of less than $10 million, has a disclosure record of more than 12 months, and has filed all required periodic and timely continuous disclosure documents.
The Company intends to rely on the exemption in respect of the three-month interim period ended March 31, 2026, and accordingly does not intend to file interim financial reports and related Management’s Discussion & Analysis (“MD&A”) for its first and third interim periods of each financial year, provided it continues to satisfy the conditions of CBO 51-933.
The Company will continue to file audited annual financial statements and six-month interim financial reports and related MD&A each financial year, as well as comply with all other continuous disclosure obligations under applicable securities legislation, including timely disclosure of material changes.
Item 6. RELIANCE ON SUBSECTION 7.1(2) OF NATIONAL INSTRUMENT 51-102
Not applicable.
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Item 7. OMITTED INFORMATION
Not applicable.
Item 8. EXECUTIVE OFFICER
Tom Wenz, Chief Executive Officer and Director
Telephone: (702) 329-8038
Email: [email protected]
Item 9. DATE OF REPORT
May 20, 2026
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