Document:

EX-10.2

Exhibit 10.2

PROMISSORY NOTE

	 	 	 	 	 
	$	50,000.00	 	 	October 27, 2015

Miami, FL

FOR VALUE RECEIVED, the undersigned, Non-Invasive Monitoring Systems, Inc., a Florida
corporation with its principal place of business at 4400 Biscayne Blvd., Miami, FL 33137 (“Maker”),
promises to pay to the order of JANE HSIAO of 4400 Biscayne Blvd., 15th Floor Miami, FL
33137 (“Payee”), at such place as may be designated in writing by Payee, the principal sum of FIFTY
THOUSAND AND 00/XX ($50,000.00) (this “Note”).

1. The principal amount of the loan evidenced hereby, together with any accrued and unpaid
interest, and any and all unpaid costs, fees and expenses accrued, shall be due and payable on July
31, 2017 (the “Maturity Date”).

2. All amounts outstanding from time to time hereunder shall bear interest at the rate of
eleven percent (11%) per annum until such amounts are paid.

3. This Note may be prepaid in whole or in part without penalty or premium. All payments of
principal shall be made in lawful money of the United States which shall be legal tender in payment
of all debts, public and private, at the time of payment.

4. The Maker agrees to pay all costs of collection incurred in enforcing this Note, including
attorneys’ fees and costs at both trial and appellate levels and in any bankruptcy action. In the
event any legal proceedings are instituted in connection with, or for the enforcement of, this
Note, Payee shall be entitled to recover its costs of suit, including attorneys’ fees and costs, at
both trial and appellate levels and in any bankruptcy action.

5. Each maker, endorser and guarantor or any person, firm or corporation becoming liable under
this Note hereby consents to any extension or renewal of this Note or any part hereof, without
notice, and agrees that they will remain liable under this Note during any extension or renewal
hereof, until the debts represented hereby are paid in full.

6. All persons now or at any time liable for payment of this Note hereby waive presentment,
protest, notice of protest and dishonor. The Maker expressly consents to any extension or renewal,
in whole or in part, and all delays in time of payment or other performance which Payee may grant
at any time and from time to time without limitation and without any notice or further consent of
the undersigned. The remedies of Payee as provided herein shall be cumulative and concurrent and
may be pursued singularly, successively or together, at the sole discretion of Payee, and may be
exercised as often as the occasion therefor shall arise.

7. This Note is to be governed by and construed in accordance with the applicable laws of the
State of Florida. Any action brought upon the enforcement of this Note is hereby authorized to be
instituted and prosecuted in the state and federal courts located in Miami-Dade County, Florida, at
the election of Payee.

8. This Note may not be changed orally, but only by an agreement in writing, signed by the
party against whom enforcement of any waiver, change, modification or discharge is sought. This
Note shall not be assignable or transferable by Maker without the express written consent of Payee.

9. No delay on the part of Payee in exercising any right or remedy hereunder shall operate as
a waiver of such right or remedy. No single or partial exercise of a right or remedy shall
preclude other or further exercise of that or any other right or remedy. The failure of Payee to
insist upon strict performance of any term of this Note, or to exercise any right or remedy
hereunder, shall not be construed as a waiver or relinquishment by the Payee for the future use of
that term, right or remedy. No waiver of any right of the Payee is effective unless in writing
executed by the Payee.

10. The unenforceability or invalidity of any provision of this Note as to any person or
circumstances shall not render that provision or those provisions unenforceable or invalid as to
any other provisions or circumstances, and all provisions hereof, in all other respects, shall
remain valid and enforceable.

IN WITNESS WHEREOF, the undersigned has executed this Note on the date specified below.

DATE: OCTOBER 27, 2015

MAKER:

NON-INVASIVE MONITORING SYSTEMS, INC.

By:  /s/ James J. Martin

Name: James J. Martin

Its: Chief Financial OfficerEX-10.30

 Exhibit 10.30 

August 12, 2015 
 Marc Caira (“you”) 

You are a holder of stock options (“Options”) and related Stock Appreciation Rights (“SARs”) originally issued by Tim Hortons
Inc. (“THI”) pursuant to one or more Nonqualified Stock Option Award Agreements with THI (the “Award Agreement(s)”). As a result of the transaction between THI and Burger King Worldwide, Inc. (the
“Transaction”), each of your outstanding Options (and its tandem SAR), whether vested or unvested, that was not surrendered in connection with the Transaction was exchanged for an Option with a tandem SAR to acquire from Restaurant
Brands International Inc. (“RBI”) a number of common shares of RBI (“Shares”) equal to the product of the number of THI common shares subject to such Option and 2.4106, subject to rounding, and RBI assumed
THI’s obligations under the Award Agreement(s). Your Options and tandem SARs are set forth on Exhibit A. 
 As a holder of Options and tandem SARs, you
are being asked to agree to the amendments to the terms of your Award Agreement(s) as set forth in this letter agreement. If you consent to the terms hereof, please execute a copy of this letter where indicated below. If you do not consent to such
terms, the terms of your Options and tandem SARs will remain unchanged. If you consent to the terms hereof, the amendments to the terms of your Award Agreements(s) will be effective as of September 1, 2015, regardless of the date that you sign
this letter agreement. 
 Unless defined in this letter agreement, capitalized terms used herein shall have the meanings ascribed to them in the Award
Agreement(s). 
 The proposed amendments to your Award Agreement(s) are as follows: 

 

	 	(1)	You hereby agree to voluntarily relinquish your right to exercise your tandem SARs, and all of your tandem SARs will be cancelled, effective upon your execution of this letter agreement. You agree and acknowledge that
you have not and will not receive any cash payment or other consideration in connection with the voluntary relinquishment and cancellation of your tandem SARs. 

  

	 	(2)	 Notwithstanding anything in the Award Agreements to the contrary, upon exercise of all or a portion of the vested amount of your Award, you may do a
cashless exercise through Solium and receive a cash settlement equal to the product of (i) the difference between the Fair Market Value of a Share on the date of exercise of the Option and

	 	
the Option Price; multiplied by (ii) the number of Shares as to which the Option is being exercised, less applicable withholding taxes. The brokerage and transaction fees associated with the
cashless exercise of the modified options will be paid by THI. 

 Except as set forth in this letter agreement, the terms and conditions of
your Award Agreement(s) shall remain unchanged and in full force and effect. You will take or authorize such other actions and execute such other documents as RBI determines to be reasonable or appropriate to implement the provisions of this letter
agreement. 
 Investing in Shares involves risk. Before executing this letter agreement, you should talk to your personal financial or tax advisor having
regard to your own particular situation. In addition, it is important that you read the Annual Report on Form 10-K of RBI that was filed with the Securities and Exchange Commission (“SEC”) on March 2, 2015, the Quarterly
Reports on Form 10-Q of RBI that were filed with the SEC on May 5, 2015 and on July 31, 2015, and other information that RBI has filed with the SEC. 

Please sign a copy of this letter agreement where indicated below to evidence your agreement to the terms and conditions hereof, and return a copy to Frank
Folino by August 20, 2015. If you have any questions regarding this matter, please contact Frank Folino at (905) 339-6111 or Jose Mora at (305) 378-7803. 

 

			
	Sincerely,
	
	Restaurant Brands International Inc.
		
	By:	 	/s/ Jessica Sisk-Roehle
		 	

 Agreed to and acknowledged as of this 13th day of August,
2015 by: 
  
 /s/Marc Caira 

Marc Caira 

 Exhibit A 

List Options and SARs 
  

							
	 Grant Date
	  	 Grant Name
	  	 Grant Price
	  	 Outstanding Options with

Tandem SARs

				
	 15-May-2014
	  	2014 Option/SAR	  	CAD $24.93	  	200,000EX-10.31

 Exhibit 10.31 

CONFIRMATION OF TAX EQUALIZATION 

July 1, 2015 
 Personal & Confidential 

Elias Diaz-Sese 
 Burger King AsiaPac, Pte. 

Dear Elias: 
 This letter confirms that you will be provided tax
equalization in accordance with Exhibit “A”, on all options to purchase shares of common stock in Restaurant Brands International Inc. represented by the option award agreements described in Exhibit “B” (the “Options”),
all of which Options were granted to you during the course of your employment with Burger King AsiaPac, Pte. (“BKAP”). 
 We are providing tax
equalization as a result of your joining the TDL Group Corp. in Canada as the Tim Hortons Brand President (“TDL”). TDL is an Affiliate of BKAP, as such term is defined in the applicable option award agreements. 

For purposes of the equalization described in this letter, the “home” country is the United States of America (the “US”), since
your base salary and any bonuses paid are currently equalized to such country. Through your termination date with BKAP, your “host” country is deemed to be Singapore, after which date, your host country will be Canada. 

Pursuant to Singapore law, upon the termination of your employment with BKAP, you will be deemed to have exercised all of the Options, and you must pay local
taxes on the deemed gain (the “Deemed Exercise”). As part of the equalization described in this letter, BKAP shall pay any taxes due as a result of the Deemed Exercise upon your exit from Singapore. 

Your burden in respect of the foregoing will remain at a similar level as if you were employed in the US. This will be achieved by (a) upon the exercise
of any of the Options, TDL (or an affiliate thereof, as applicable) withholding from your compensation or the exercise proceeds a hypothetical tax equivalent to the amount of tax which would have been due from you had you been located in the US from
the date of issuance through the date of exercise, and (b) TDL (or an affiliate thereof, as applicable) paying the actual taxes due on the exercise of the Options. 

 You agree that upon your actual exercise of the Options, should the gain be less than the gain reported to the
Inland Revenue Authority of Singapore at the time of the Deemed Exercise, then any and all associated tax credits or refunds (collectively, the “Refunds”) shall belong to BKAP. You agree to cooperate with BKAP in applying for any such
Refunds, including but not limited to completing all necessary paperwork, assigning to BKAP your rights in and to such Refunds and designating BKAP or any of its designated affiliates as your attorney in fact to apply for such Refunds. 

This letter, including Exhibit “A”, and all of your obligations hereunder shall survive the termination of your employment with BKAP and TDL. 

Please sign a copy of this letter where indicated below to evidence your agreement to the terms and conditions set forth in this letter. If you should have
any questions regarding this matter, please do not hesitate to contact me. 
  

			
	Sincerely,
	
	/s/ Heitor Goncalves
	 Heitor Goncalves
 Chief People
Officer

			
	
	Agreed and Accepted, this ___ day of July, 2015
	
	/s/ Elias Diaz-Sese
	Elias Diaz-Sese

 Acknowledgment 

Burger King AsiaPac, Pte. hereby acknowledges and agrees to the terms and conditions set forth in the foregoing letter, effective as of the date set forth
above. 
  

			
	Burger King AsiaPac, Pte.
		
	By:	 	/s/ David Shear
	Name:	 	David Shear
	Title:	 	President, APAC

 Exhibit “A” 

Tax Equalization 
 Methodology

 BKAP and/or TDL (as applicable, the “Company”) designated tax consultant will determine the appropriate method to
ensure the employee and the Company pay their fair share of the taxes incurred during the assignment. The employee’s share of the tax burden is called “hypothetical tax”. 

Hypothetical Tax: Calculation and Process 

Hypothetical tax is, as stated earlier, the portion of the overall tax liability for which the employee is responsible. 

Calculation 
 All
employees will have their hypothetical tax calculated based on the employee’s “normal” residency within the home country for both income and social taxes considering the relevant filing status and position (for example, marital status
and number of dependents, etc.). This includes any applicable local government jurisdictions (such as state, province, canton, city, municipality, etc.). 

Withholding 
 Hypothetical
tax will be retained from the employee’s compensation when paid. The Company and the designated tax consultant will determine the appropriate withholding rate on such items. 

Final Settlement 

Tax Equalization Calculation 

As previously stated, the tax equalization settlements are prepared using relevant data, in order to: 

 

	 	n	Calculate and reconcile the employee’s final hypothetical tax responsibility; and 

  

	 	n	Allocate all actual host-country taxes (and any home-country taxes, if applicable) between the employee and the Company. 

Tax equalization calculations are prepared by the Company-designated tax consultant to ensure consistency and proper application of Company
policy. The Company-designated tax consultant will send the Company a copy of the summary tax data from the equalization for processing at the time the equalization is mailed or delivered to the employee. 

The tax equalization settlement usually results in an amount due to/from the employee. 

Any payments due to the Company from the employee must be settled within 30 days of the later of: 

 

	 	n	Receipt of the tax equalization calculation; or 

  

	 	n	Receipt of any refund due to the employee by the home and/or host country taxing authorities. 

The Company also reserves the right to deduct outstanding balances from bonus or termination payments in order to collect unpaid equalization
balances. 
 Upon receipt of the completed tax returns, the employee is expected to pay any balance due. Conversely, if the actual returns
generate a refund, the employee will collect the refund or, at BKAP’s option, designate 

 
BKAP (or an entity designated by BKAP) as employee’s attorney in fact to collect the refund. Both balances due and refunds owed will be included as part of the tax equalization settlement
(see above). 
 The Company may, at its discretion, make direct payments to the taxing authorities on behalf of the employee for taxes owed
when the tax is Company’s responsibility, as determined by the tax equalization settlement. 
 Tax Credits 

Any tax credits for taxes paid by the Company, which reduced the employee’s income tax liability before, during, or subsequent to an
assignment, are owned/utilized by the Company. The Company determines whether to keep the employee in the tax equalization program if the expatriate has carryover tax credits that may be used in the future. 

 Exhibit “B” 

 

									
	Grant Data
	Grant
Date	  	# Options	  	Grant
Price	  	Vesting
Date	  	Expiration
Date
	02/21/12	  	68,214	  	$3.54	  	12/31/16	  	02/20/22
	03/01/12	  	452,765	  	$3.97	  	03/01/17	  	02/28/22
	03/01/13	  	250,000	  	$18.25	  	03/01/18	  	02/28/23
	03/01/13	  	32,401	  	$18.25	  	12/31/17	  	02/28/23
	03/07/14	  	21,282	  	$27.28	  	12/31/18	  	03/06/24
	03/07/14	  	21,281	  	$27.28	  	12/31/18	  	03/06/24
	03/07/14	  	180,000	  	$27.28	  	03/07/19	  	03/06/24

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