Thunder Bay Thunder Ltd. ("TBT") was incorporated on September 1, 2021 as a wholly-owned subsidiary of North Shore Brewing Inc. ("NSB"), a private company with its headquarters in Sault Ste. Marie. NSB, which is owned solely by Owen Crumb, is a very profitable beverage producing company seeking to expand its market throughout northwestern Ontario. TBT is to be run in a cost-efficient manner with the primary business objective being a marketing platform, helping to facilitate NSB's growth. Any profits earned by TBT are to be considered a bonus. Graham Crumb, Owen's son, was appointed President and General Manager of TBT. On September 2, 2021, TBT paid the $100,000 expansion fee and "Thunder Bay Thunder" ("The Thunder") became the 12th team in the professional Can-Am Lacrosse League ("CALL") for the 2022 season. The fee gives TBT the sole right to operate the team in the league for an indefinite period of time and to retain all profits arising from operations. Following Graham's appointment, you CPA joined the accounting