Company: VPLM
Filing Date: 2025-12-23
Form Type: 10-K
Source: 0001493152-25-029094
Chunk: 243

Company: Voip-pal.com Inc
Filing Date: 2025-12-23
Form: 10-K
Item: Item 3
Chunk 243
---
     (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, 2025, the Court granted the parties’
joint motion to dismiss. The case is closed.

    ii.
    VoIP-Pal.com, Inc. v. Verizon
    Comms., Inc. et al. Case No. 6-21-cv-672 in the U.S. District Court, Western District of Texas

On
September 25, 2021, the Company filed a lawsuit in the U.S. District Court, Western District of Texas, against Verizon and related entities
alleging infringement of U.S. Patent Nos. 8