Company: ITMSF
Filing Date: 2025-09-16
Form Type: F-10
Source: 0001493152-25-013556
Chunk: 31

Company: INTERMAP TECHNOLOGIES CORP
Filing Date: 2025-09-16
Form: F-10
Chunk 31
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 holder of a Unit will have the rights and obligations of a holder of each included Security. A unit agreement, if any, under which a Unit is issued may provide that the Securities included in the Unit may not be held or transferred separately, at any time or at any time before a specified date.

The particular terms and provisions of Units offered by any Prospectus Supplement, and the extent to which the general terms and provisions described below may apply to them, will be described in the Prospectus Supplement filed in respect of such Units. This description will include, where applicable:

| (a) | the                                                                                          
 designation and terms of the Units and of the Securities comprising the Units, including     
 whether and under what circumstances those Securities may be held or transferred separately; |

| (b) | the                                                          
 number of Units offered and the offering price of the Units; |

| (c) | the                                                                      
 currency or currency unit in which the Units are offered or denominated; |

| (d) | any                                                                                          
 provisions for the issuance, payment, settlement, exercise, conversion, transfer or exchange 
 of the Units or of the Securities comprising the Units;                                      |

| (e) | whether                                                          
 the Units will be issued in fully registered or global form; and |

| (f) | any                                               
 other material terms and conditions of the Units. |

| 16 |

The Corporation reserves the right to include in a Prospectus Supplement specific terms and provisions pertaining to the Units in respect of which the Prospectus Supplement is filed that are not within the variables and parameters set forth in this Prospectus, provided that any Units will not be specified derivatives or asset-backed securities.

To the extent that any terms or provisions or other information pertaining to the Units described in a Prospectus Supplement differ from any of the terms or provisions or other information described in this Prospectus, the description set forth in this Prospectus shall be deemed to have been superseded by the description set forth in the Prospectus Supplement with respect to those Units.

<div align='center'>CERTAIN INCOME TAX CONSIDERATIONS</div>

The applicable Prospectus Supplement may describe certain Canadian federal income tax consequences which may be applicable to a purchaser of Securities offered thereunder. The applicable Prospectus Supplement may also describe certain U.S. federal income tax consequences, including relating to the acquisition, ownership and disposition of any of our securities offered thereunder by an initial investor who is a U.S. person (within the meaning of the U.S. Internal Revenue Code of 1986