Accountant tells rich Canadian investor, you have a $1 million...

Accountant tells rich Canadian investor, you have a $1 million dollar tax bill, investor goes ah crap how can i save some money? Put $1 million into a mining company in the critical minerals sector, this will allow you to claim that as a deduction.
investor: what do I do I then?
accountant: sell your shares by feedingand capping the shareprice at current levels, in MLS case, sell at or around 3c, or less if you want to save less. Even selling at 2.1c you are saving $500000.
investor: why would a company be involved in such a scheme that would result in the existing shareholders being diluted by non investors that are looking for easy tax saving?
accountant: the only reason any company would do this to existing shareholders is because they are desperate for cash and have no other way of raising.
investor: sweet, im happy to save half a million, dump this dog down to 2.1.