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States News Wire Services Golden Tag to Acquire LA Parrilla Silver MINE Complex from First Majestic Silver

Mergers & Acquisitions

NEWS RELEASE

NOT FOR DISSEMINATION IN THE UNITED STATES OR FOR DISTRIBUTION TO UNITED

STATES NEWS WIRE SERVICES

GOLDEN TAG TO ACQUIRE LA PARRILLA SILVER MINE COMPLEX FROM FIRST

MAJESTIC SILVER

Toronto, Ontario , December 7, 202 2: Golden Tag Resources Ltd. (“ Golden Tag ” or the

"Company") (TSX.V: GOG) (OTCQB: GTAGF) is pleased to announce that the Company has

entered into a definitive Asset Purchase Agreement dated December 7, 2022 (the "Purchase

Agreement" or “APA”) with First Majestic Silver Corp (“ First Majestic” or “FMS”) to acquire a

100% interest in the 69,478 hectares La Parrilla Silver Mine Complex (“La Parrilla”) in the locality

of San Jose de la Parrilla, Durango, Mexico (the “Transaction”).

Highlights:

• La Parrilla is a fully permitted former producing mine complex consisting of five underground

high-grade silver mines, and an open pit

• Demonstrated history of replacing resources – operated continuously from 2004 until

September 2019 when it was placed on care and maintenance due to low silver prices

• Under FMS ownership the mill produced 34.3 million (“M”) ounces1 of (“oz”) silver equivalent

(“Ag.Eq”), with average annual production of approximately 3.1 M oz of Ag.Eq1, 2

• Excellent infrastructure inclusive of a 2,000 tonne per day (“tpd”) processing facility (1,000

tpd flotation and 1,000 tpd cyanidation circuits), dry stack filter plant with approximately 9

years3 of tailings capacity available , numerous buildings including a dor é refinery, and a

partial underground mining fleet4

• New labour and Ejido agreements in place

• Historical Measured and Indicated Mineral Resources of approximately 9.95 M oz Ag.Eq

and Inferred Mineral Resources of approximately 12.51 M oz Ag.Eq5, 6 (see Table 2)

• Located only 45 minutes from Durango City, paved highway to site

• Large underexplored land package totaling 69,478 ha

• Debt-free transaction with upfront consideration of US$ 20M in equity, and deferred

payments totaling US$13.5M for a total acquisition price of US$33.5M

• Requirement to raise a minimum of CAD$9M in equity concurrent with the acquisition, with

participation of US$2.7M from First Majestic

• Support received from key existing shareholders representing 54 million shares

• First Majestic to become strategic and largest shareholder of Golden Tag , inclusive of

standard support agreements in place until May 2024

Greg McKenzie, President & CEO commented “We are honoured to partner with First Majestic in

the acquisition of La Parrilla, their first producing silver mine, which has produced 34.3 million oz

1 Per historic operating data filed by FMS on an annual basis at www.SEDAR.com

2 Average annual production calculated from 2010 – 2018, the last year of full-scale commercial operations

3 Approximately 6.5 million tonnes of tailings capacity at full run rate of 2,000 tpd

4 Subject to certain maintenance and rehabilitation expenditures that have yet to be determined in size and

scope

of Ag.Eq under their ownership. Over the past two years we have evaluated several opportunities

for growth in the silver space and La Parrilla is a great opportunity. The mine complex is fully

permitted, located only 45 minutes on paved roads from Durango and, only a few hours from our

existing San Diego project.

This is a transformative acquisition for Golden Tag and we strongly believe in the upside resource

growth potential of this long-life prolific asset. Our short-term objective is to commence exploration

within and near mine workings in order to expand the resource base, to support our ultimate goal

& vision of placing the asset back into production.

We would like to thank our key shareholders for their support on this transaction and look forward

to working with First Majestic to complete the acquisition.”

Figure 1 – Clockwise from top -left 1. Rosari os Portal ; 2. Ag-Pb-Zn vein mineralization,

Quebradillas Cuerpo 460 (1700 elevation); 3. Quebradillas Open Pit

Overview of the La Parrilla Complex

The property is located in Durango State, Mexico, approximately 76 kilometres southeast of the

capital city of Durango and is comprised of 41 contiguous mining concessions, in good standing,

covering 69,478 hectares. The property was acquired by First Majestic in 2004 and became their

first silver mine in 2005. When placed on care and maintenance in September 2019, the complex

hosted five underground mines surrounding the mill including Rosarios, La Rosa, San Jose,

Quebradillas and San Marcos, as well as the Quebradillas open pit (See Figure 1). From 2010-

2019 La Parrilla produced approximately 29.6 million oz Ag.Eq as outlined in Table 1 below.

Table 1 – Historical Production at La Parrilla from 2010 - 20191

The metallurgical processing plant at La Parrilla (see Figure 2) consists of parallel 1,000 tpd

flotation and 1,000 tpd cyanidation leach circuits to treat both oxide and sulfide ores, for a total

capacity of 2,000 tpd, using a conventional flowsheet. Both ore types are polymetallic containing

silver as their principal economic component as well as significant amounts of lead and zinc, and

minor amounts of gold. Oxide ore is processed by cyanide leaching to produce doré bars while

sulphide ore is processed by differential flotation to produce a silver -rich lead concentrate and a

zinc concentrate.

Figure 2 – View of the La Parrilla Mill Complex

During 2018, the last year of open pit operations, metallurgical recoveries in the cyanidation circuit

were 74% for silver and 81% for gold, and metallurgical recoveries in the flotation circuit were

76% for silver, 73% for lead and 55% for zinc. Tailings from both circuits are filtered separately

before being dry ‐stacked in the tailings storage facility , which currently holds approximately 6.5

million tonnes of capacity, sufficient for nine years of operations at a throughput rate of 2,000 tpd.

Production 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019*

Ore processed/ tonnes milled 303,869 362,947 679,788 788,335 711,915 667,702 610,509 543,985 491,637 167,535

Average silver grade (g/t) 209 200 170 162 158 145 140 130 108 139

Recovery (%) 76% 77% 78% 76% 79% 78% 81% 76% 76% 75%

Total silver ounces produced 1,548,832 1,793,728 2,876,810 3,115,997 2,876,452 2,434,095 2,220,874 1,730,383 1,340,385 557,603

Gold ounces produced 413 344 923 1,051 982 1,161 1,009 1,014 963 0

Pounds of lead produced 4,280,167 7,888,943 13,240,889 18,503,451 21,259,559 10,441,510 10,648,161 6,544,745 6,550,602 4,659,549

Pounds of zinc produced 363,288 178,767 4,952,899 6,723,878 12,619,352 17,524,223 10,577,434 3,944,232 5,695,657 3,691,100

Total production - ounces silver equivalent 1,813,788 2,057,172 3,487,392 4,219,374 4,673,186 4,036,398 3,388,434 2,517,199 2,323,056 1,120,490

Underground development (m) 7,545 13,242 20,606 12,004 8,981 7,371 9,416 12,313 11,443 6,660

Diamond drilling (m) 1,581 14,447 26,204 10,974 5,789 9,750 15,326 28,839 30,713 24,440

*Care and maintenance procedures began in September 2019

Table 2 – La Parrilla Historic Mineral Resources5, 6

Cautionary Statement : Mineral Resources that are not Mineral Reserves do not have

demonstrated economic viability. The resource estimate stated in Table 2 is as reported by First

Majestic with an effective date of December 31, 2020. Golden Tag is not treating these estimates

as current Mineral Resources because a Qualified Person on behalf of Golden Tag has not

performed sufficient work5 to classify these estimates as current resources5, 6.

Notes for Historic Mineral Resources Estimates:

5. These figures are historic in nature, have not been verified by Golden Tag and while

relevant as the most recent mineral resource estimates for La Parrilla, should not be relied

upon. A thorough review by Golden Tag’s "Qualified Person" of all historic data, along with

additional exploration and validation work to confirm results and estimation parameters,

would be required in order to produce a current mineral resource estimate for the La

Parrilla Mine Complex. No more recent estimates or data are available to Golden Tag.

6. First Majestic reported that its La Parrilla mineral resource estimates were:

a. classified in accordance with the 2014 Canadian Institute of Mining, Metallurgy and

Petroleum (CIM) Definition Standards on Mineral Resources and Mineral Reserves

b. The Historic Mineral Resource estimates were updated to December 31, 2020 and

were compliant with NI 43 -101 at that time . The estimates were prepared by FMS

Internal QP’s, who have appropriate relevant qualifications, and experience in geology

and resou rce estimation, The information provided was compiled by David Rowe,

CPG and reviewed by Ramon Mendoza Reyes, P.Eng., both Internal QP’s for FMS.

c. Sample data was collected through a cut-off date of December 31, 2020

d. cut-off grades and cut -off values used to report Historic Mineral Resources are

different for all FMS mines. The cut-off grades, values and economic parameters are

listed in the applicable section describing each mine section of the FMS AIF

Category / Area Mineral Type Tonnage

kt Ag (g/t) Au (g/t) Pb (%) Zn (%) Ag-Eq (g/t) Ag (k Oz) Au (k Oz) Pb (M lb) Zn (M lb) Ag-Eq (k Oz)

Measured Quebradillas (UG) Sulphides 15 193 - 1.27 1.27 250 90 - 0.4 0.4 120

Total Measured (UG) Sulphides 15 193 - 1.27 1.27 250 90 - 0.4 0.4 120

Indicated Rosarios (UG) Sulphides 519 179 0.08 1.71 1.33 257 2,980 1.4 19.6 15.2 4,290

Indicated Quebradillas (UG) Sulphides 321 177 0.08 2.59 2.70 303 1,820 0.8 18.3 19.0 3,120

Indicated San Marcos (UG) Sulphides 188 260 0.04 0.57 0.56 289 1,570 0.2 2.4 2.3 1,750

Total Indicated (UG) Sulphides 1,028 193 0.07 1.78 1.62 277 6,370 2.4 40.3 36.6 9,160

Indicated Rosarios (UG) Oxides 23 300 0.04 - - 304 220 - - - 220

Indicated San Marcos (UG) Oxides 53 256 0.12 - - 266 440 0.2 - - 450

Total Indicated (UG) Oxides 76 270 0.09 - - 278 660 0.2 - - 670

Total Indicated (UG) Oxides + Sulphides 1,104 182 0.07 1.67 1.52 261 7,030 2.6 40.3 36.6 9,830

Total Measured & Indicated (UG)Oxides + Sulphides 1,119 198 0.07 1.65 1.50 277 7,120 2.6 40.7 37.0 9,950

Category / Area Mineral Type Tonnage

Inferred kt Ag (g/t) Au (g/t) Pb (%) Zn (%) Ag-Eq (g/t) Ag (k Oz) Au (k Oz) Pb (M lb) Zn (M lb) Ag-Eq (k Oz)

Inferred Rosarios (UG) Sulphides 265 154 0.16 1.85 1.48 245 1,310 1.4 10.8 8.6 2,090

Inferred Quebradillas (UG) Sulphides 578 214 0.08 1.85 2.65 319 3,970 1.6 23.6 33.8 5,920

Inferred San Marcos (UG) Sulphides 185 304 0.03 0.25 0.22 317 1,810 0.2 1.0 0.9 1,890

Total Inferred (UG) Sulphides 1,028 215 0.09 1.56 1.91 299 7,090 3.2 35.4 43.3 9,900

Inferred Rosarios (UG) Oxides 280 198 0.08 - - 205 1,780 0.7 - - 1,840

Inferred Quebradillas (UG) Oxides 43 196 0.14 - - 208 270 0.2 - - 290

Inferred San Marcos (UG) Oxides 70 211 0.04 - - 214 480 0.1 - - 480

Total Inferred (UG) Oxides 393 200 0.08 - - 207 2,530 1.0 - - 2,610

Total Inferred (UG) Oxides + Sulphides 1,421 211 0.09 1.13 1.38 274 9,620 4.2 35.4 43.3 12,510

Grades Metal Content

Grades Metal Content

e. Metal prices considered for Historic Mineral Resource s estimates on December 31,

2020 were $22.50/oz Ag, $1,850/oz Au, $0.90/lb Pb and $1.05/lb Zn

f. Silver-equivalent grade is estimated considering: metal price assumptions,

metallurgical recovery for the corresponding mineral type/mineral process and the

metal payable of the corresponding contract of each mine

g. Tonnage is expressed in thousands of tonnes, metal content is expressed in

thousands of ounces. The totals may not add up due to rounding

Please refer to the FMS Annual Information Form for The Year Ended December 31, 2021

dated March 31, 2022 available on at www.SEDAR.com.

Transaction Summary

The Company will acquire 100% of the assets of the La Parrilla Silver Mine Complex from First

Majestic and the remaining employees associated directly with the Complex. In consideration,

Golden Tag will pay to First Majestic the following:

• 143,673,684 common shares of Golden Tag (“Consideration Shares”), or US$20M at a

deemed price of C$0.19 per Golden Tag share;

• Deferred payments totaling US$13.5M, comprised of the following:

I. US$2.7M on the earlier of 18 months post-closing, or upon receipt of certain

approvals from the Mexican government;

II. US$5.75M when either (a) 5 million ounces of Ag .Eq reserves are declared from

the La Parrilla claims, or (b) 22 million ounces of Ag.Eq of measured and indicated

resources are declared, from the La Parrilla claims;

III. US$5.05M when a new zone is discovered on the La Parrilla claims inclusive of a

NI 43-101 resource of 12.5 million ounces of Ag.Eq;

Both II and III are payable in cash or common shares, at the election of Golden Tag.

• FMS may distribute shares held in excess of a 19.9% issued and outstanding Golden Tag

holding (on a non-diluted basis) pro-rata to its shareholders (“Excess Shares”).

• After closing, FMS will have a participation right to maintain its pro-rata interest in Golden

Tag (to a maximum of 19.9%) in any future Golden Tag share issu ances, subject to

customary exceptions.

• The Consideration Shares held by FMS will be subject to the following contractual resale

restrictions, in addition to any securities laws resale restrictions:

I. 25% subject to a 6-month resale restriction;

II. 25% subject to a 12-month resale restriction;

III. 25% subject to a 18-month resale restriction;

IV. 25% subject to a 24-month resale restriction.

• The resale restrictions above will not apply to the Excess Shares and will be subject to

customary carve-outs in the event of a takeover bid or merger or acquisition transaction

involving the common shares of Golden Tag.

• Shareholders, along with certain directors and officers of Golden Tag holding a total of

54M shares (representing approximately 25% of the Golden Tag’s issued and outstanding

shares), have entered into voting and support agreements with Golden Tag pursuant to

which they have agreed, among other things, to support the Transaction (which creates a

new control person of Golden Tag) and to vote their Golden Tag shares in favour of the

Transaction.

• FMS has also entered into a standard and customary voting support agreement with

Golden Tag for a period that is the longer of (i) May 24, 2024 , or (ii) First Majestic’s

ownership percentage of Golden Tag is greater than or equal to 19.9%.

Closing of the Transaction is expected to occur in H1 2023, and is subject to certain conditions

including, but not limited to: (i) the approval of Golden Tag shareholders as a result of the

Transaction creating a new control person ; (ii) the completion by the Company of a Private

Placement for minimum gross proc eeds of C$9,000,000, as described below; (iii) the receipt of

all necessary consents, approvals and authorizations (including the TSX Venture Exchange (the

“TSXV”) and the Mexican Antitrust Commission ) for the Transaction; and (iv) other conditions

which are customary for a transaction of this type.

The Company has engaged SRK Consulting (Canada) Inc. to prepare an independent National

Instrument 43-101 resource report on La Parrilla.

There are no finder’s fee payable in connection with the Transaction; First Majestic and the

Company are arm’s length parties from each other and the Transaction is an Arm’s Length

Transaction (as such term is defined under the corporate finance manual of the TSXV).

Financing for the Acquisition

Concurrent with or prior to the closing of the Transaction, Golden Tag will complete a private

placement to raise gross aggregate proceeds of C$9 million (the "Private Placement"), inclusive

of US$2.7M subscribed for by First Majestic. Further details regarding the Private Placement will

be announced once final terms of the Private Placement have been determined.

Change of Name

On the closing of the Transaction, subject to regulatory approval, the Company will undertake a

rebranding initiative. Further details will follow.

Financial Advisors and Legal Counsel

Golden Tag is represented by McMillan LLP as legal counsel. First Majestic is being advised by

National Bank as financial advisor and Bennett Jones LLP as legal counsel.

Qualified Person

The scientific and technical information in this document has been reviewed and approved by

Bruce Robbins, P.Geo., a Qualified Person as defined by National Instrument 43-101.

About Golden Tag Resources

Golden Tag Resources Ltd. is a Toronto based mineral resource exploration company. The

Company holds a 100% interest, subject to a 2% NSR, in the San Diego Project, in Durango,

Mexico. The San Diego property is among the largest undeveloped silver assets in Mexico and is

located within the prolific Velardeña Mining District. Velardeña hosts several mines having

produced silver, zinc, lead and gold for over 100 years. For more information regarding the San

Diego property please visit our website at www.goldentag.ca.

For additional information, please contact:

Greg McKenzie, President & CEO

Ph: 416-504-2024

[email protected]

Cautionary Statement:

Neither the TSXV nor its Regulation Services Provider (as that term is defined in the policies of

the TSXV) accepts responsibility for the adequacy or accuracy of this news release. Certain

statements in this news release are forward -looking and involve a number of risks and

uncertainties. Such forward -looking statements are within the meaning of the phrase ‘forward -

looking information’ in the Canadian Securities Administrators’ National Instrument 51 -102 –

Continuous Disclosure Obligations. Forward -looking statements are not comprised of historical

facts. Forward-looking statements include estimates and statements that describe the Company’s

future plans, objectives or goals, including words to the effect that the Company or management

expects a stated cond ition or result to occur. Forward -looking statements may be identified by

such terms as “believes”, “anticipates”, “expects”, “estimates”, “may”, “could”, “would”, “will”, or

“plan”. Since forward -looking statements are based on assumptions and address fut ure events

and conditions, by their very nature they involve inherent risks and uncertainties. Although these

statements are based on information currently available to the Company, the Company provides

no assurance that actual results will meet management ’s expectations. Risks, uncertainties and

other factors involved with forward -looking information could cause actual events, results,

performance, prospects and opportunities to differ materially from those expressed or implied by

such forward-looking information. Forward-looking information in this news release includes, but

is not limited to, the completion of the acquisition of the La Parrilla Mine Complex on the terms

set out in the definitive Asset Purchase Agreement, the completion of the Private Plac ement on

terms anticipated by the Company (or at all), First Majestic’s distribution of the Excess Shares,

the Company’s plans to prepare a technical report on La Parrilla, to initiate a rebranding process

& change the name of the Company, the ability to o btain requisite corporate and regulatory

approvals, including but not limited to the approval from the TSXV for the Transaction and the

Private Placement, obtain applicable and customary approvals from the Mexican government, the

Company's plans and expectations for La Parrilla, the ability of the Company, upon closing of the

Transaction, to incorporate La Parrilla into the business of the Company, and the ability to

eventually place the asset back into production.

In making the forward-looking statements included in this news release, the Company has applied

several material assumptions, including that the Company´s financial condition and development

plans do not change because of unforeseen events, that future metal prices and the demand and

market outlook for metals will remain stable or improve , management’s ability to execute its

business strategy, the receipt of all necessary approvals, the Company’s and First Majestic’s

satisfaction of all closing conditions with respect to APA, the closing of the Private Placement,

and no unexpected or adverse regulatory changes with respect to La Parrilla . Forward-looking

statements and information are subject to various known and unknown risks and uncertainties,

many of which are beyond the ability of the Company to control or predict, that may cause the

Company´s actual results, performance or achievements to be materially different from those

expressed or implied thereby, and are developed based on assumptions about such risks,

uncertainties and other factors set out herein, including, but not limited to, the risk that the

Company is not able to complete the acquisition of La Parrilla on the terms set out in the definitive

Asset Purchase Agreement (or at all), the risk that the Company is unable to complete the Private

Placement on the terms anticipated by the Company (or at all), the risk that the Company is

unable to obtain requisite corporate and regulatory approvals, including but not limited to the

approval of the TSXV , the Mexican g overnment, and shareholder approval, the risk that the

Company will be unable to incorporate La Parrilla into the business of the Company, the risk that

the Company is unable to achieve its goal of placing La Parrilla back into production, the risk that

the assumptions referred to above prove not to be valid or reliable, market conditions and volatility

and global economic conditions including increased volitivity and potentially negative capital

raising conditions resulting from the continued or escalation of the COVID-19 pandemic, risk of

delay and/or cessation in planned work or changes in the Company´s financial condition and

development plans; risks associated with the interpretation of data (including in respect of third

party mineralized material) reg arding the geology, grade and continuity of mineral deposits, the

uncertainty of the geology, grade and continuity of mineral deposits and the risk of unexpected

variations in mineral resources, grade and/or recovery rates; risks related to gold, silver and other

commodity price fluctuations; employee relations; relationships with and claims by local

communities and indigenous populations; availability and increasing costs associated with mining

inputs and labour, the speculative nature of mineral explorati on and development, including the

risks of obtaining necessary licenses and permits and the presence of laws and regulations that

may impose restrictions on mining; risks relating to environmental regulation and liability; the

possibility that results will not be consistent with the Company´s expectations.

Such forward-looking information represents management´s best judgment based on information

currently available. No forward -looking statement can be guaranteed, and actual future results

may vary materially. Accordingly, readers are advised not to place undue reliance on forward -

looking statements or information.

TSX Venture Exchange Inc. has in no way passed upon the merits of the Transaction and has

neither approved nor disapproved the contents of this press release.