Company: VPLM
Filing Date: 2025-12-23
Form Type: 10-K
Source: 0001493152-25-029094
Chunk: 352

Company: Voip-pal.com Inc
Filing Date: 2025-12-23
Form: 10-K
Item: Item 6
Chunk 352
---
 is as follows:

 SCHEDULE OF RECONCILIATION OF INCOME TAXES EXPENSES

    2025  
    2024 
  
    Loss for the year 
    $(6,227,153) 
    $(10,172,194)
  
    Expected income tax (recovery) 
    $(1,308,000) 
    $(2,136,000)
  
    Change in statutory, foreign tax, foreign exchange rates and other 
     (1,000) 
     - 
  
    Permanent Difference 
     (3,000) 
     1,548,000 
  
    Adjustment to prior years provision versus statutory tax returns and expiry of non-capital losses 
     3,243,000  
     (4,216,000)
  
    Change in unrecognized deductible temporary differences 
     (1,931,000) 
     4,804,000 
  
    Total income tax expense (recovery) 
    $-  
    $- 

The
significant components of the Company’s temporary differences, unused tax credits and unused tax losses that have not been included
on the consolidated statement of financial position are as follows:

 SCHEDULE OF UNUSED TAX CREDIT AND TAX LOSSES

    2025  
    Expiry Date Range 
    2024  
    Expiry Date Range
  
    Intangible assets 
    $7,095,000  
    No expiry date 
    $9,510,000  
    No expiry date
  
    Non-capital losses available for future period 
    $84,718,000  
    No expiry date 
    $91,501,000  
    No expiry date

Tax
attributes are subject to review, and potential adjustment, by tax authorities.

NOTE
14. CONTINGENT LIABILITIES

Patent
Litigation

The
Company is party to patent and patent-related litigation cases as follows:

    i.
    VoIP-Pal.com Inc. v. Amazon.com,
    Inc. et al. Case No. 6-20-cv-00272 in the U.S. District Court, Western District of Texas.

In
April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Amazon.com, Inc. and
certain related entities, alleging infringement of U.S. Patent No. 10,218,606. On September 5,