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Big Tree Receives Favourable Assessment Report on Generating Carbon Credits in the Ogoki Crown Forest

Corporate Updates

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Big Tree Receives Favourable Assessment Report on Generating Carbon Credits in the Ogoki

Crown Forest

NEWS RELEASE FOR IMMEDIATE RELEASE

SEPTEMBER 27, 2023 TSXV Symbol: BIGT

Toronto, Ontario, September 27, 2023 – Big Tree Carbon Inc. (the “Company” or “Big Tree ”)

(TSXV:BIGT) is pleased to announce that, further to its press release of June 6, 2023, R&B Cormier Inc.

(“Cormier”) has prepared two reports with an effective date of September 14, 2023 with the first entitled

“Assessment for Generating Carbon Credits in Ontario’s Ogoki Crown Forest” (the “Assessment

Report”) and the second entitled “Opportunities: Green Energy & Non-Timber Forest Products in

Ontario’s Ogoki Crown Forest” (the “Opportunities Report ”). The Assessment Report provides an

assessment of carbon sequestration potential of the Ogoki Crown Forest Management Unit for purposes

of generating carbon offsets in both compliance and voluntary market scenarios.

Based on the author’s goals of maximizing quality carbon credits and environmental stewardship in the

long-term, the Assessment Report provides four possible scenarios for the development of carbon credits

whereby the Ogoki Crown Forest Management Unit could generate between $6.6 million and $9.4

million per year in revenues based upon 2023 market prices for carbon credits. The Assessment Report

recommends the following two scenarios, each taken from a conservative standpoint for estimation and

cognizant of existing wood supply agreements:

1) Federal (ECCC) draft Improved Forest Management protocol (“IFM”):

~204,000 net Carbon Dioxide Equivalent credits (“CO2e”) /year – Compliance market based

upon an estimated selling price of $45.50/metric tonne(“MT”) (being a 30% discount from

the current Canadian regulated price on carbon of $65/MT) for $9.3 million in revenue less

expenses for a net of $8.5 million per year

2) Verra / Verified Carbon Standard (“VCS”) Canadian IFM protocol:

~540,000 net CO2e credits/year – V oluntary market based on an estimated selling price of

$15.00/MT for $8.1 million in revenue less expenses for a net of $7.3 million per year

Big Tree’s wholly-owned subsidiary, Big Tree Carbon Corp., has partnered with Agoke Development

Limited Partnership (“ADLP”) to develop the carbon credit potential of the Ogoki Crown Forest. ADLP

is a limited partnership managed by Agoke Development Corporation (“ADC”), the limited partners of

which comprise the Aroland First Nation, the Eabametoong First Nation and the Marten Falls First Nation

(collectively, the “ADLP First Nations ”) within whose traditional territories the Ogoki Crown Forest is

located. The benefits derived by the ADLP First Nations from the monetization of the carbon credits, net

of expenses, will be split as to 75% to ADLP and 25% to Big Tree for a 5-10 year term from the date the

first emission reduction benefits available for sale are generated by the project (reference is made to the

press release dated November 8, 2021).

The Assessment Report recommends pursuing co-benefit certification of any developed project to ensure

that generated Verified Carbon Units (“VCU”) achieve a rigorous “quality” standard which would attract

a purchase premium at auction. The Assessment Report has identified forest stands best suited to

generation of carbon offsets, delivered project development estimations of costs for registering offsets in

both compliance and voluntary market scenarios, and delivered project operation costs and

audit/verification costs on an annual basis. The Assessment Report baseline conditions included current

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conditions within the Ogoki Crown Forest, including planned harvest blocks and fibre commitments

during the 2023-28 plan period.

ADC signed a ground-breaking forestry agreement with the Ministry of Natural Resources and Forestry

(MNR&F) to take on forest management of the Ogoki Forest’s Sustainable Forestry License (SFL). (See

www.agokedevcorp.ca). The Ogoki Forest is one of 42 Crown Forest management units in Ontario, and

one of 18 in Northwestern Ontario.

In June 2018, ADC signed a joint venture agreement with the Nakina Sawmill, with the sawmill being a

principal consumer of fibre from the Ogoki Forest Management Unit. Big Tree acknowledges that this

relationship is very significant to ADC and the partner First Nations, and is reflected in the methodology

for the Assessment Report.

Big Tree acknowledges that the Province of Ontario does not have a policy to guide the consideration of

carbon offset projects involving Crown resources, nor has it proposed to develop an offset policy in the

short term. While this is currently the most significant impairment to realizing the revenue from this

project, there are, however, precedents in other provincial jurisdictions in Canada that can represent a

win-win for the ADLP First Nations, the Crown, Big Tree and emitters that have need of high-quality

carbon offset credits.

Big Tree and the Crown have an obligation under clause 92 of the Truth and Reconciliation Commission

of Canada: Calls to Action (the “TRC Report ”) and particularly clause 92.ii. of the TRC Report to

ensure “that Aboriginal communities gain long-term sustainable benefits from economic development

projects.” Chris Angeconeb, President and CEO of Big Tree stated: “Big Tree and ADLP will be

consulting with the Ontario Government to establish protocols to facilitate this project. This project offers a

perfect opportunity to provide the ADLP First Nations with long-term sustainable benefits. With the

cooperation of the Ontario Government, the substantial revenue generated from this project could be split

equitably between the Crown, ADLP and Big Tree”.

Please note that the project is contingent upon and cannot proceed until agreement is reached with the

Government of Ontario

The Assessment Report and the Opportunities Report are available on the Company’s website at

www.bigtreecarbon.ca.

ABOUT R&B CORMIER INC.

R&B Cormier Inc. is a Natural Resource Contracting and Consulting firm based in Sault Ste. Marie,

Ontario, Canada. The Contracting division supplies satellite, radar and airborne imagery, operational field

services, and three dimensional land mapping. The Consulting division specializes in wood supply and

biomass analysis, including timber and non-timber product research. (See www.rbcormier.com)

ABOUT BIG TREE CARBON INC.

Big Tree Carbon Inc. is an indigenous led publicly-traded natural asset development company based in

Ontario, Canada. The Company maintains several legacy mineral exploration properties in Northwestern

Ontario as active exploration holdings, including the Ranger Lake, Richardson Lake, and Bridget Lake

properties. The Company is currently developing two First Nations forest carbon offset project

development partnerships for the Lac Seul First Nation “Lac Seul Community Forest Project” and the

Ogoki Forest. Subsidiary corporation Wiigwaasaatig Energy Inc. is a contributor to the Company’s

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sustainable forest optimization approach, focusing on renewable electrical generation and biofuel

processing in partnership with proximal indigenous communities.

FOR FURTHER INFORMATION PLEASE CONTACT:

Big Tree Carbon Inc.

Christopher Angeconeb Ian Brodie-Brown

President and C.E.O. Director of Business Development

[email protected] [email protected]

Forward Looking Statement:

Some of the statements contained herein may be forward-looking statements which involve known and

unknown risks and uncertainties. Without limitation, statements regarding potential mineralization and

resources, exploration results, and future plans and objectives of the Company are forward looking

statements that involve various risks. The following are important factors that could cause the

Company’s actual results to differ materially from those expressed or implied by such forward looking

statements: changes in the world-wide price of mineral commodities, general market conditions, risks

inherent in mineral exploration, risks associated with development, construction and mining operations,

the uncertainty of future profitability and the uncertainty of access to additional capital. There can be no

assurance that forward-looking statements will prove to be accurate as actual results and future events

may differ materially from those anticipated in such statements. Big Tree undertakes no obligation to

update such forward-looking statements if circumstances or management’s estimates or opinions should

change. The reader is cautioned not to place undue reliance on such forward-looking statements.

Neither TSX Venture Exchange nor its Regulation Services Provider (as that term is defined in the

policies of the TSX Venture Exchange) accepts responsibility for the adequacy or accuracy of this release.