DIVERSIFIED ROYALTY CORP .  Notes toConsolidatedFinancial Statements  (Unaudited)  (Expressed in Canadian dollars)  Year ended December 31, 2014  14. General and administrativeexpenses:  2014  2013  Rent, supplies and administrative services $  283,814  $  142,957  Insurance  199,052  404,566  Exchange and filing fees  143,043  111,705  TSX graduation fee  168,525  -  Other  241,492  65,747  $ 1,035,926  $  724,975  Rent, supplies and administrative services in 2014includes $298,667 of expensesrelated to a  services agreement with Maxam(note 20). Rent, supplies and administrative expenses also  includes a recovery of $45,015 for capital taxes  in 2014. This agreement became effective  January  1, 2014 wherebyMaxam providedaccounting, tax and public company compliance services, head  office and infrastructure services and transaction support services to the Corporation  for $30,000  per month. The agreement was amended on October 1, 2014 and now only includes rent and  administrative services for $9,000 per month.  15. Operating expenses:  2014  2013  Wages and benefits  $  -  $  344,597  Occupancy costs  -  77,393  Goods and services  -  44,728  $  -  $  466,718  16. Professional fees:  2014  2013  Legal  $  387,150  $  195,062  Audit and tax  128,750  110,250  Consulting fees   45,156 90,716  $  561,056  $  396,028  26 