Exhibit 99.5 Additional Information





Item 16A.



The Audit committee financial expert is Dean Comand.



Item 7A



In addition to the major shareholders disclosed
in the 2018 Management Proxy Circular which is attached as Exhibit 99.4 of this Annual Report on Form 20-F and incorporated herein
by reference, to the best of the Company’s knowledge, the following table sets forth certain information regarding beneficial
ownership of our common shares as of October 31, 2018 and for the previous three years by each person who is known by the Company
to own beneficially more than 5% of our common shares.



|Name, Principal Position and Address                                                                                   | Number of
        Common Shares Beneficially Owned
        October 2016
        (%) | Number of
        Common Shares Beneficially Owned
        October 2017
        (%) | Number of
        Common Shares Beneficially Owned
        October 2018
        (%)
|---------------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------- | -----------------------------------------------------------------------------------
|Goodman & Company, Investment Counsel
        Inc.,(1)
        2100-1 Adelaide Street East,
        Ontario, Canada    | 45,714,286(1a)
        43,516,714 (1b)
        (19.3%)                              | 45,714,286(1a)
        43,516,714 (1b)
        (19.3%)                              | 45,714,286(1a)
        43,516,714 (1b)
        (18.2%)                             
|VR Capital Group Ltd., (2)
        Dubai International Financial Centre,
        Gate Village 4, Suite 402, Dubai, UAE | 30,658,713
        (6.6%)                                                           | 30,658,713
        (6.6%)                                                           | 30,658,713
        (6.2%)                                                          
|JP Morgan Chase & Co., (3)
        270 Park Avenue, New York,
        NY10017                                          | 36,309,600(3a)
        (10.2%)                                                      | 33,428,200(3b)
        (7.0%)                                                       | 11,278,000(3c)
        (2.4%)                                                      

| | (1) | Based on:
| | --- | ---------

| | a. | Schedule 13G/A filed on March 7, 2017 by Goodman & Company, Investment Counsel Inc., on behalf
of CMP 2016 Resource Limited Partnership.
| | -- | ----------------------------------------------------------------------------------------------------------------------------------------

| | b. | Schedule 13G filed on March 7, 2017 by Goodman & Company, Investment Counsel Inc., on behalf
of Dundee Global Resource Class.
| | -- | -----------------------------------------------------------------------------------------------------------------------------

| | (2) | Based on:
| | --- | ---------

| | a. | Schedule 13G/A filed on February 14, 2018 on behalf of (i) VR Global Partners, L.P. (the “Fund”),
a Cayman Islands exempted limited partnership, (ii) VR Advisory Services Ltd (“VR”), a Cayman Islands exempted company,
as the general partner of the Fund, (iii) VR Capital Participation Ltd. (“VRCP”), a Cayman Islands exempted company,
as the sole shareholder of VR, (iv) VR Capital Group Ltd. (“VRCG”), a Cayman Islands exempted company, as the sole
shareholder of VRCP, (v) VR Capital Holdings Ltd. (“VRCH”), a Cayman Islands exempted company, as the sole shareholder
of VRCG and (vi) Richard Deitz, the principal of VR, VRCP, VRCG, VRCH. All shares of Common Stock are held by the Fund and VRCG.
| | -- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (3) | Based on:
| | --- | ---------

| | a. | Schedule 13G/A filed on January 15, 2016 by JP Morgan Chase & Co. for itself and its wholly-owned
subsidiary, JPMorgan Asset Management (UK) Limited.
| | -- | -----------------------------------------------------------------------------------------------------------------------------------------------------

| | b. | Schedule 13G/A filed on January 18, 2017 by JP Morgan Chase & Co. for itself and its wholly-owned
subsidiary, JPMorgan Asset Management (UK) Limited.
| | -- | -----------------------------------------------------------------------------------------------------------------------------------------------------

| | c. | Schedule 13G/A filed on November 7, 2017 by JP Morgan Chase & Co. for itself and its wholly-owned
subsidiary, JPMorgan Asset Management (UK) Limited.
| | -- | -----------------------------------------------------------------------------------------------------------------------------------------------------



The company’s major shareholders
do not have different voting rights that other shareholders.





Item 10E



MATERIAL UNITED STATES FEDERAL INCOME
TAX CONSIDERATIONS



The following is a general summary of certain
material U.S. federal income tax considerations applicable to a U.S. Holder (as defined below) arising from and relating to the
acquisition, ownership, and disposition of Common Shares.



This summary is for general information
purposes only and does not purport to be a complete analysis or listing of all potential U.S. federal income tax considerations
that may apply to a U.S. Holder arising from and relating to the acquisition, ownership, and disposition of Common Shares. In addition,
this summary does not take into account the individual facts and circumstances of any particular U.S. Holder that may affect the
U.S. federal income tax consequences to such U.S. Holder, including specific tax consequences to a U.S. Holder under an applicable
tax treaty. Accordingly, this summary is not intended to be, and should not be construed as, legal or U.S. federal income tax advice
with respect to any U.S. Holder. This summary does not address the U.S. federal alternative minimum, U.S. federal estate and gift,
U.S. state and local, and foreign tax consequences to U.S. Holders of the acquisition, ownership, and disposition of Common Shares.
Except as specifically set forth below, this summary does not discuss applicable tax reporting requirements. Each U.S. Holder should
consult its own tax advisor regarding the U.S. federal, U.S. federal alternative minimum, U.S. federal estate and gift, U.S. state
and local, and foreign tax consequences relating to the acquisition, ownership and disposition of Common Shares.











No legal opinion from U.S. legal counsel
or ruling from the Internal Revenue Service (the “IRS”) has been requested, or will be obtained, regarding the U.S.
federal income tax consequences of the acquisition, ownership, and disposition of Common Shares. This summary is not binding on
the IRS, and the IRS is not precluded from taking a position that is different from, and contrary to, the positions taken in this
summary. In addition, because the authorities on which this summary is based are subject to various interpretations, the IRS and
the U.S. courts could disagree with one or more of the positions taken in this summary.



Scope of this Summary



Authorities



This summary is based on the Internal Revenue
Code of 1986, as amended (the “Code”), Treasury Regulations (whether final, temporary, or proposed), published rulings
of the IRS, published administrative positions of the IRS, the Convention Between Canada and the United States with Respect to
Taxes on Income and on Capital, signed September 26, 1980, as amended (the “Canada-U.S. Tax Convention”), and U.S.
court decisions that are applicable and, in each case, as in effect and available, as of the date of this document. Any of the
authorities on which this summary is based could be changed in a material and adverse manner at any time, and any such change could
be applied on a retroactive or prospective basis which could affect the U.S. federal income tax considerations described in this
summary. This summary does not discuss the potential effects, whether adverse or beneficial, of any proposed legislation that,
if enacted, could be applied on a retroactive or prospective basis.



U.S. Holders



For purposes of this summary, the term
"U.S. Holder" means a beneficial owner of Common Shares that is for U.S. federal income tax purposes:



| | • | an individual who is a citizen or resident of the United States;
| | - | ----------------------------------------------------------------

| | • | a corporation (or other entity taxable as a corporation for U.S. federal income tax purposes) organized
under the laws of the U.S., any state thereof or the District of Columbia;
| | - | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | • | an estate whose income is subject to U.S. federal income taxation regardless of its source; or
| | - | ----------------------------------------------------------------------------------------------

| | • | a trust that (1) is subject to the primary supervision of a court within the U.S. and the control
of one or more U.S. persons for all substantial decisions or (2) has a valid election in effect under applicable Treasury Regulations
to be treated as a U.S. person.
| | - | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



Non-U.S. Holders



For purposes of this summary, a “non-U.S.
Holder” is a beneficial owner of Common Shares that is not a U.S. Holder or is a partnership. This summary does not address
the U.S. federal income tax consequences to non-U.S. Holders arising from and relating to the acquisition, ownership, and disposition
of Common Shares. Accordingly, a non-U.S. Holder should consult its own tax advisor regarding the U.S. federal, U.S. federal alternative
minimum, U.S. federal estate and gift, U.S. state and local, and foreign tax consequences (including the potential application
of and operation of any income tax treaties) relating to the acquisition, ownership, and disposition of Common Shares.











U.S. Holders Subject to Special U.S.
Federal Income Tax Rules Not Addressed



This summary does not address the U.S.
federal income tax considerations applicable to U.S. Holders that are subject to special provisions under the Code, including,
but not limited to, U.S. Holders that: (a) are tax-exempt organizations, qualified retirement plans, individual retirement accounts,
or other tax-deferred accounts; (b) are financial institutions, underwriters, insurance companies, real estate investment trusts,
or regulated investment companies; (c) are broker-dealers, dealers, or traders in securities or currencies that elect to apply
a mark-to-market accounting method; (d) have a “functional currency” other than the U.S. dollar; (e) own Common Shares
as part of a straddle, hedging transaction, conversion transaction, constructive sale, or other arrangement involving more than
one position; (f) acquired Common Shares in connection with the exercise of employee stock options or otherwise as compensation
for services; (g) hold Common Shares other than as a capital asset within the meaning of Section 1221 of the Code (generally, property
held for investment purposes); or (h) own or have owned (directly, indirectly, or by attribution) 10% or more of the total combined
voting power of the outstanding shares of the Company. This summary also does not address the U.S. federal income tax considerations
applicable to U.S. Holders who are: (a) U.S. expatriates or former long-term residents of the U.S.; (b) persons that have been,
are, or will be a resident or deemed to be a resident in Canada for purposes of the Income Tax Act (Canada) (the “Tax Act”);
(c) persons that use or hold, will use or hold, or that are or will be deemed to use or hold Common Shares in connection with carrying
on a business in Canada; (d) persons whose Common Shares constitute “taxable Canadian property” under the Tax Act;
or (e) persons that have a permanent establishment in Canada for the purposes of the Canada-U.S. Tax Convention. U.S. Holders that
are subject to special provisions under the Code, including, but not limited to, U.S. Holders described immediately above, should
consult their own tax advisors regarding the U.S. federal, U.S. federal alternative minimum, U.S. federal estate and gift, U.S.
state and local, and foreign tax consequences relating to the acquisition, ownership and disposition of Common Shares.



If an entity or arrangement that is classified
as a partnership (or “pass-through” entity) for U.S. federal income tax purposes holds Common Shares, the U.S. federal
income tax consequences to such partnership and the partners (or owners) of such partnership generally will depend on the activities
of the partnership and the status of such partners (or owners). This summary does not address the tax consequences to any such
partnership or partner (or owner). Partners (or owners) of entities or arrangements that are classified as partnerships for U.S.
federal income tax purposes should consult their own tax advisors regarding the U.S. federal income tax consequences arising from
and relating to the acquisition, ownership, and disposition of Common Shares.



Ownership and Disposition of Common
Shares



The following discussion is subject to
the rules described below under the heading “Passive Foreign Investment Company Rules.”



Distributions on Common Shares



Subject to the PFIC (as defined below)
rules discussed below, a U.S. Holder that receives a distribution, including a constructive distribution, with respect to a Common
Share will be required to include the amount of such distribution in gross income as a dividend (without reduction for any Canadian
income tax withheld from such distribution) to the extent of the current or accumulated “earnings and profits” of the
Company, as computed for U.S. federal income tax purposes. A dividend generally will be taxed to a U.S. Holder at ordinary income
tax rates if the Company is a PFIC. To the extent that a distribution exceeds the current and accumulated “earnings and profits”
of the Company, such distribution will be treated first as a tax-free return of capital to the extent of a U.S. Holder's tax basis
in the Common Shares and thereafter as gain from the sale or exchange of such Common Shares. (See “Sale or Other Taxable
Disposition of Common Shares” below.) However, the Company may not maintain the calculations of earnings and profits in accordance
with U.S. federal income tax principles, and each U.S. Holder should therefore assume that any distribution by the Company with
respect to the Common Shares will constitute ordinary dividend income. Dividends received on Common Shares generally will not be
eligible for the “dividends received deduction.” Subject to applicable limitations and provided the Company is eligible
for the benefits of the Canada-U.S. Tax Convention or the Common Shares are readily tradable on a U.S. securities market, dividends
paid by the Company to non-corporate U.S. Holders, including individuals, generally will be eligible for the preferential tax rates
applicable to long-term capital gains for dividends, provided certain holding period and other conditions are satisfied, including
that the Company not be classified as a PFIC in the tax year of distribution or in the preceding tax year. The dividend rules are
complex, and each U.S. Holder should consult its own tax advisors regarding the application of such rules.











Sale or Other Taxable Disposition of
Common Shares



Subject to the PFIC rules discussed below,
upon the sale or other taxable disposition of Common Shares, a U.S. Holder generally will recognize capital gain or loss in an
amount equal to the difference between the amount of cash plus the fair market value of any property received and such U.S. Holder’s
tax basis in such Common Shares sold or otherwise disposed of. Subject to the PFIC rules discussed below, gain or loss recognized
on such sale or other disposition generally will be long-term capital gain or loss if, at the time of the sale or other disposition,
the Common Shares have been held for more than one year.



Preferential tax rates apply to long-term
capital gain of a U.S. Holder that is an individual, estate, or trust. There are currently no preferential tax rates for long-term
capital gain of a U.S. Holder that is a corporation. Deductions for capital losses are subject to significant limitations under
the Code.



Passive Foreign Investment Company Rules



If the Company were to constitute a “passive
foreign investment company” (“PFIC”) for any year during a U.S. Holder’s holding period, then certain potentially
adverse rules would affect the U.S. federal income tax consequences to a U.S. Holder resulting from the acquisition, ownership
and disposition of its Common Shares. The Company believes that it was not a PFIC for its tax year ended March 31, 2016. The determination
of whether any corporation was, or will be, a PFIC for a tax year depends, in part, on the application of complex U.S. federal
income tax rules, which are subject to differing interpretations. In addition, whether the Company will be a PFIC for any future
tax year depends on the assets and income of the Company over the course of each such tax year, and, as a result, cannot be predicted
with certainty as of the date of this document. There can be no assurance that the IRS will not challenge any determination made
by the Company concerning its PFIC status. Each U.S. Holder should consult its own tax advisors regarding the PFIC status of the
Company.



In any year in which the Company is classified
as a PFIC, a U.S. Holder will be required to file an annual report with the IRS containing such information as Treasury Regulations
and/or other IRS guidance may require. In addition to penalties, a failure to satisfy such reporting requirements may result in
an extension of the time period during which the IRS can assess a tax. U.S. Holders should consult their own tax advisors regarding
the requirements of filing such information returns under these rules, including the requirement to file an IRS Form 8621 annually.



The Company generally will be a PFIC if,
after the application of certain “look-through” rules with respect to subsidiaries in which the Company holds at least
25% of the value of such subsidiary, for a tax year, (a) 75% or more of the gross income of the Company for such tax year is passive
income (the “income test”) or (b) 50% or more of the value of the Company’s assets either produce passive income
or are held for the production of passive income (the “asset test”), based on the quarterly average of the fair market
value of such assets. “Gross income” generally includes all sales revenues less the cost of goods sold, plus income
from investments and from incidental or outside operations or sources, and “passive income” generally includes, for
example, dividends, interest, certain rents and royalties, certain gains from the sale of stock and securities, and certain gains
from commodities transactions. Royalties are generally treated as active income if such royalties are derived from licensing property
that the licensor has developed, created, or produced, or has acquired and added substantial value to, but only so long as the
licensor is regularly engaged in the development, creation or production of, or in the acquisition of and addition of substantial
value to, property of such kind.



If the Company were a PFIC in any tax year
during which a U.S. Holder held its Common Shares, such U.S. Holder generally would be subject to special rules with respect to
“excess distributions” made by the Company on the Common Shares and with respect to gain from the disposition of Common
Shares. An “excess distribution” generally is defined as the excess of distributions with respect to the Common Shares
received by a U.S Holder in any tax year over 125% of the average annual distributions such U.S. Holder has received from the Company
during the shorter of the three preceding tax years, or such U.S. Holder’s holding period for the Common Shares. Generally,
a U.S. Holder would be required to allocate any excess distribution or gain from the disposition of the Common Shares ratably over
its holding period for the Common Shares. Such amounts allocated to the year of the disposition or excess distribution would be
taxed as ordinary income, and amounts allocated to prior tax years would be taxed as ordinary income at the highest tax rate in
effect for each such year and an interest charge at a rate applicable to underpayments of tax would apply.











While there are U.S. federal income tax
elections that sometimes can be made to mitigate these adverse tax consequences (including the “QEF Election” under
Section 1295 of the Code and the “Mark-to-Market Election” under Section 1296 of the Code), such elections are available
in limited circumstances and must be made in a timely manner.



U.S. Holders should be aware that, for
each tax year, if any, that the Company is a PFIC, the Company can provide no assurances that it will satisfy the record keeping
requirements or make available to U.S. Holders the information such U.S. Holders require to make a QEF Election with respect to
the Company or any subsidiary that also is classified as a PFIC. U.S. Holders should consult their own tax advisors regarding the
potential application of the PFIC rules to the ownership and disposition of Common Shares, and the availability of certain U.S.
tax elections under the PFIC rules.



Additional Considerations



Additional Tax on Passive Income



Individuals, estates and certain trusts
whose income exceeds certain thresholds will be required to pay a 3.8% Medicare surtax on “net investment income” including,
among other things, dividends and net gain from disposition of property (other than property held in certain trades or businesses).
Special rules apply to PFICs. U.S. Holders should consult their own tax advisors regarding the effect, if any, of this tax on their
ownership and disposition of Common Shares.



Receipt of Foreign Currency



The amount of any distribution paid to
a U.S. Holder in foreign currency, or on the sale, exchange or other taxable disposition of Common Shares, generally will be equal
to the U.S. dollar value of such foreign currency based on the exchange rate applicable on the date of receipt (regardless of whether
such foreign currency is converted into U.S. dollars at that time). A U.S. Holder will have a basis in the foreign currency equal
to its U.S. dollar value on the date of receipt. Any U.S. Holder who converts or otherwise disposes of the foreign currency after
the date of receipt may have a foreign currency exchange gain or loss that would be treated as ordinary income or loss, and generally
will be U.S. source income or loss for foreign tax credit purposes. Different rules apply to U.S. Holders who use the accrual method
of tax accounting. Each U.S. Holder should consult its own U.S. tax advisors regarding the U.S. federal income tax consequences
of receiving, owning, and disposing of foreign currency.



Foreign Tax Credit



Subject to the PFIC rules discussed above,
a U.S. Holder that pays (whether directly or through withholding) Canadian income tax with respect to dividends paid on the Common
Shares generally will be entitled, at the election of such U.S. Holder, to receive either a deduction or a credit for such Canadian
income tax paid. Generally, a credit will reduce a U.S. Holder’s U.S. federal income tax liability on a dollar-for-dollar
basis, whereas a deduction will reduce a U.S. Holder’s income subject to U.S. federal income tax. This election is made on
a year-by-year basis and applies to all foreign taxes paid (whether directly or through withholding) by a U.S. Holder during a
year.



Complex limitations apply to the foreign
tax credit, including the general limitation that the credit cannot exceed the proportionate share of a U.S. Holder’s U.S.
federal income tax liability that such U.S. Holder’s “foreign source” taxable income bears to such U.S. Holder’s
worldwide taxable income. In applying this limitation, a U.S. Holder’s various items of income and deduction must be classified,
under complex rules, as either “foreign source” or “U.S. source.” Generally, dividends paid by a foreign
corporation should be treated as foreign source for this purpose, and gains recognized on the sale of stock of a foreign corporation
by a U.S. Holder should be treated as U.S. source for this purpose, except as otherwise provided in an applicable income tax treaty,
and if an election is properly made under the Code. However, the amount of a distribution with respect to the Common Shares that
is treated as a “dividend” may be lower for U.S. federal income tax purposes than it is for Canadian federal income
tax purposes, resulting in a reduced foreign tax credit allowance to a U.S. Holder. In addition, this limitation is calculated
separately with respect to specific categories of income. The foreign tax credit rules are complex, and each U.S. Holder should
consult its own U.S. tax advisors regarding the foreign tax credit rules.











Backup Withholding and Information Reporting



Under U.S. federal income tax law, certain
categories of U.S. Holders must file information returns with respect to their investment in, or involvement in, a foreign corporation.
For example, U.S. return disclosure obligations (and related penalties) are imposed on individuals who are U.S. Holders that hold
certain specified foreign financial assets in excess of certain threshold amounts. The definition of specified foreign financial
assets includes not only financial accounts maintained in foreign financial institutions, but also, unless held in accounts maintained
by a financial institution, any stock or security issued by a non-U.S. person, any financial instrument or contract held for investment
that has an issuer or counterparty other than a U.S. person and any interest in a foreign entity. U.S. Holders may be subject to
these reporting requirements unless their Common Shares are held in an account at certain financial institutions. Penalties for
failure to file certain of these information returns are substantial. U.S. Holders should consult with their own tax advisors regarding
the requirements of filing information returns including the requirement to file an IRS Form 8938.



Payments made within the U.S. or by a U.S.
payor or U.S. middleman, of dividends on, and proceeds arising from the sale or other taxable disposition of, Common Shares will
generally be subject to information reporting and backup withholding tax, at the rate of 28%, if a U.S. Holder (a) fails to furnish
such U.S. Holder’s correct U.S. taxpayer identification number (generally on IRS Form W-9), (b) furnishes an incorrect U.S.
taxpayer identification number, (c) is notified by the IRS that such U.S. Holder has previously failed to properly report items
subject to backup withholding tax, or (d) fails to certify, under penalty of perjury, that such U.S. Holder has furnished its correct
U.S. taxpayer identification number and that the IRS has not notified such U.S. Holder that it is subject to backup withholding
tax. However, certain exempt persons generally are excluded from these information reporting and backup withholding rules. Any
amounts withheld under the U.S. backup withholding tax rules generally will be allowed as a credit against a U.S. Holder’s
U.S. federal income tax liability, if any, or will be refunded, if such U.S. Holder furnishes required information to the IRS in
a timely manner.



The discussion of reporting requirements
set forth above is not intended to constitute a complete description of all reporting requirements that may apply to a U.S. Holder.
A failure to satisfy certain reporting requirements may result in an extension of the time period during which the IRS can assess
a tax, and under certain circumstances, such an extension may apply to assessments of amounts unrelated to any unsatisfied reporting
requirement. Each U.S. Holder should consult its own tax advisors regarding the information reporting and backup withholding rules.









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