Company: GAME
Filing Date: 2025-08-22
Form Type: PRER14A
Source: 0001641172-25-025153
Chunk: 26

Company: GameSquare Holdings, Inc.
Filing Date: 2025-08-22
Form: PRER14A
Chunk 26
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 in the defined categories of audit services, audit-related services and tax services up to specified amounts. Pre-approval may also be given as part of our Audit Committee’s approval of the scope of the engagement of the independent auditor or on an individual, explicit and case-by-case basis before the independent auditor is engaged to provide each service.

Auditor Fees

The following table presents fees for professional audit services rendered by Kreston GTA, our independent auditors, for the fiscal years ended December 31, 2024 and December 31, 2023, respectively:

|                       |     | Fiscal Year Ended December 31, |    2024 |     |   |    2023 |
|:----------------------|:----|:-------------------------------|--------:|:----|:--|--------:|
| Audit fees(1)         |     | $                              | 589,625 |     | $ | 920,903 |
| Audit-related fees(2) |     |                                |       — |     |   |       — |
| Tax fees(3)           |     |                                |       — |     |   |       — |
| Total fees            |     | $                              | 589,625 |     | $ | 920,903 |

| (1) | Consists                                                                                                                           
 of fees billed for professional services rendered in connection with the audit of our consolidated financial statements, including 
 audited financial statements presented in our Annual Report on Form 10-K for the fiscal years ended December 31, 2024 and December 
 31, 2023, review of the interim consolidated financial statements included in our Quarterly Reports and services normally provided 
 in connection with regulatory filings. In addition, 2023 audit fees included fees associated with the re-audit of three years of   
 historical financial statements of Engine Gaming and Media, Inc. under PCAOB auditing standards.                                   |

All of the services provided by Kreston GTA for the fiscal years ended December 31, 2024 and December 31, 2023, respectively, described above were pre-approved by our Audit Committee or our Board. Our Audit Committee determined that the rendering of services other than audit services by Kreston GTA were compatible with maintaining the principal accountant’s independence.

| 16 |

<div align='center'>PROPOSAL 3: ADVISORY VOTE TO APPROVE THE COMPENSATION OF OUR NAMED EXECUTIVE OFFICERS</div>

We are required by Section 14A of