Ann: WCN Raises A$14.4m at an Average 29% Premium to Market Close, page-27

Well I like you see no ulterior motive ,  it looks like Canadian govt  unlike Oz realizes explorers do not suddenly start making money to reclaim tax losses  :

"While the corporation loses the ability to deduct the CEE or CDE renounced to the FTS investors, the net present value of those deductions may be quite small if the corporation is unlikely to have enough taxable income to utilize these deductions in the near future. In this way, FTS represent one of very few ways in which one taxpayer is permitted to monetize or sell the benefit of its tax deductions in favour of an arm’s-length person."


https://www.miningtaxcanada.com/flow-through-shares/