SEC Info - Alexco Resource Corp. - ‘40-F’ for 12/31/21

Alexco Resource Corp. – ‘40-F’ for 12/31/21 – ‘EX-99.8’

On: Monday, 3/21/22, at 7:00am ET · For: 12/31/21 · Accession #: 1410578-22-434 · File #: 1-33621

As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 3/21/22 Alexco Resource Corp. 40-F 12/31/21 115:14M Toppan Merrill/FA2

Document/Exhibit Description Pages Size 1: 40-F Annual Report by a Canadian Issuer HTML 136K 2: EX-99.1 Miscellaneous Exhibit HTML 522K 11: EX-99.10 Miscellaneous Exhibit HTML 32K 12: EX-99.11 Miscellaneous Exhibit HTML 32K 13: EX-99.12 Miscellaneous Exhibit HTML 32K 14: EX-99.13 Miscellaneous Exhibit HTML 32K 15: EX-99.14 Miscellaneous Exhibit HTML 32K 16: EX-99.15 Miscellaneous Exhibit HTML 31K 17: EX-99.16 Miscellaneous Exhibit HTML 31K 3: EX-99.2 Miscellaneous Exhibit HTML 1.21M 4: EX-99.3 Miscellaneous Exhibit HTML 317K 5: EX-99.4 Miscellaneous Exhibit HTML 33K 6: EX-99.5 Miscellaneous Exhibit HTML 34K 7: EX-99.6 Miscellaneous Exhibit HTML 31K 8: EX-99.7 Miscellaneous Exhibit HTML 31K 9: EX-99.8 Miscellaneous Exhibit HTML 30K 10: EX-99.9 Miscellaneous Exhibit HTML 32K 23: R1 Document And Entity Information HTML 103K 24: R2 Consolidated Balance Sheets HTML 88K 25: R3 Consolidated Statements of Loss and Comprehensive HTML 107K Loss 26: R4 Consolidated Statements of Cash Flows HTML 122K 27: R5 Consolidated Statements of Shareholders' Equity HTML 72K 28: R6 Description of Business, Nature of Operations, and HTML 32K Covid-19 Impacts 29: R7 Basis of Preparation and Statement of Compliance HTML 31K 30: R8 Summary of Significant Accounting Policies HTML 73K 31: R9 New Accounting Standards HTML 32K 32: R10 Critical Judgements and Major Sources of HTML 42K Estimation Uncertainty 33: R11 Investments HTML 31K 34: R12 Inventories HTML 44K 35: R13 Mineral Properties, Plant and Equipment HTML 226K 36: R14 Embedded Derivative Asset HTML 60K 37: R15 Accounts Payable and Accrued Liabilities HTML 42K 38: R16 Lease Liabilities HTML 65K 39: R17 Revolving Credit Facility HTML 31K 40: R18 Decommissioning and Rehabilitation Provision HTML 56K 41: R19 Capital and Reserves HTML 158K 42: R20 Revenue HTML 59K 43: R21 Cost of Sales HTML 56K 44: R22 General and Administrative Expenses by Nature of HTML 49K Expense 45: R23 Gain on Sale of Net Smelter Return Royalty HTML 31K 46: R24 Income Tax Expense HTML 193K 47: R25 Financial Instruments HTML 136K 48: R26 Capital Management HTML 32K 49: R27 Supplemental Cash Flow Information HTML 46K 50: R28 Segmented Information HTML 152K 51: R29 Key Management Compensation HTML 42K 52: R30 Commitments HTML 30K 53: R31 Subsequent Events HTML 32K 54: R32 Summary of Significant Accounting Policies HTML 104K (Policies) 55: R33 Summary of Significant Accounting Policies HTML 33K (Tables) 56: R34 Inventories (Tables) HTML 43K 57: R35 Mineral Properties, Plant and Equipment (Tables) HTML 220K 58: R36 Embedded Derivative Asset (Tables) HTML 53K 59: R37 Accounts Payable and Accrued Liabilities (Tables) HTML 42K 60: R38 Lease Liabilities (Tables) HTML 65K 61: R39 Decommissioning and Rehabilitation Provision HTML 54K (Tables) 62: R40 Capital and Reserves (Tables) HTML 150K 63: R41 Revenue (Tables) HTML 59K 64: R42 Cost of Sales (Tables) HTML 55K 65: R43 General and Administrative Expenses by Nature of HTML 49K Expense (Tables) 66: R44 Income Tax Expense (Tables) HTML 198K 67: R45 Financial Instruments (Tables) HTML 134K 68: R46 Supplemental Cash Flow Information (Tables) HTML 46K 69: R47 Segmented Information (Tables) HTML 150K 70: R48 Key Management Compensation (Tables) HTML 42K 71: R49 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 46K Property, Plant and Equipment and Impairment (Details) 72: R50 Summary of Significant Accounting Policies HTML 31K (Details) 73: R51 Investments - (Details) HTML 33K 74: R52 Inventories (Details) HTML 39K 75: R53 Mineral Properties, Plant and Equipment (Details) HTML 92K 76: R54 Mineral Properties, Plant and Equipment - HTML 33K Additional Information (Details) 77: R55 MINERAL PROPERTIES, PLANT AND EQUIPMENT - Mineral HTML 73K Properties (Details) 78: R56 Embedded Derivative Asset (Details) HTML 40K 79: R57 Embedded Derivative Asset - Additional Information HTML 101K (Details) 80: R58 Accounts Payable and Accrued Liabilities (Details) HTML 35K 81: R59 LEASE LIABILITIES - Additional Information HTML 33K (Details) 82: R60 LEASE LIABILITIES - Lease liabilities (Details) HTML 44K 83: R61 LEASE LIABILITIES - Undiscounted lease payments HTML 37K (Details) 84: R62 Revolving Credit Facility (Details) HTML 44K 85: R63 Decommissioning and Rehabilitation Provision HTML 41K (Details) 86: R64 Decommissioning and Rehabilitation Provision - HTML 42K Additional Information (Details) 87: R65 CAPITAL AND RESERVES - Incentive share options HTML 56K outstanding (Details) 88: R66 CAPITAL AND RESERVES - Incentive share options HTML 91K outstanding and exercisable (Details) 89: R67 CAPITAL AND RESERVES - Changes in RSUs outstanding HTML 52K (Details) 90: R68 CAPITAL AND RESERVES - Additional Information HTML 145K (Details) 91: R69 Revenue (Details) HTML 47K 92: R70 Cost of Sales (Details) HTML 45K 93: R71 General and Administrative Expenses by Nature of HTML 49K Expense (Details) 94: R72 Gain on Sale of Net Smelter Return Royalty HTML 33K (Details) 95: R73 INCOME TAX EXPENSE - Major Components of Income HTML 62K Tax Expense (Details) 96: R74 Income Tax Expense (Details) HTML 30K 97: R75 Income Tax Expense - Net deferred tax liabilities HTML 71K (Details) 98: R76 INCOME TAX EXPENSE - Carry forward loss (Details) HTML 35K 99: R77 INCOME TAX EXPENSE - Capital losses (Details) HTML 49K 100: R78 Financial Instruments (Details) HTML 39K 101: R79 Financial Instruments - 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Exhibit 99.8

Consent of Independent Registered Public Accounting Firm

We hereby consent to the incorporation by reference in this Annual Report on Form 40-F for the year ended December 31, 2021 of Alexco Resource Corp. of our report dated March 21, 2022, relating to the consolidated financial statements and the effectiveness of internal control over financial reporting, which appears in the Exhibit incorporated by reference in this Annual Report.

We also consent to reference to us under the heading “Interests of Experts,” which appears in the Annual Information Form included in the Exhibit incorporated by reference in this Annual Report on Form 40-F, which is incorporated by reference in such Registration Statement.

/s/PricewaterhouseCoopers LLP

Chartered Professional Accountants

Vancouver, Canada

March 21, 2022

PricewaterhouseCoopers LLP

PricewaterhouseCoopers Place, 250 Howe Street, Suite 1400, Vancouver, British Columbia, Canada V6C 3S7 T: +1 604 806 7000, F: +1 604 806 7806, www.pwc.com/ca

“PwC” refers to PricewaterhouseCoopers LLP, an Ontario limited liability partnership.

This ‘40-F’ Filing

Date

Other Filings

Filed on:

3/21/22

6-K

For Period end:

12/31/21

List all Filings

As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 4/08/22 Alexco Resource Corp. F-10/A 2:409K Toppan Merrill/FA 3/28/22 Alexco Resource Corp. F-10 3/25/22 12:508K Toppan Merrill/FA

Alexco Resource Corp. – ‘40-F’ for 12/31/21 – ‘EX-99.8’

On: Monday, 3/21/22, at 7:00am ET · For: 12/31/21 · Accession #: 1410578-22-434 · File #: 1-33621

Previous ‘40-F’: ‘40-F’ on 3/11/21 for 12/31/20 · Latest ‘40-F’: This Filing · 2 References:

Annual Report by a Canadian Issuer — Form 40-F — SEA’34

Filing Table of Contents

‘EX-99.8’ — Miscellaneous Exhibit

This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

Dates Referenced Herein and Documents Incorporated by Reference

2 Subsequent Filings that Reference this Filing

Alexco Resource Corp. – ‘40-F’ for 12/31/21 – ‘EX-99.8’

On: Monday, 3/21/22, at 7:00am ET · For: 12/31/21 · Accession #: 1410578-22-434 · File #: 1-33621

Previous ‘40-F’: ‘40-F’ on 3/11/21 for 12/31/20 · Latest ‘40-F’: This Filing · 2 References: By: Alexco Resource Corp. – ‘F-10/A’ on 4/8/22 By: Alexco Resource Corp. – ‘F-10’ on 3/28/22

Annual Report by a Canadian Issuer — Form 40-F — SEA’34Filing Table of Contents

‘EX-99.8’ — Miscellaneous Exhibit

This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

Dates Referenced Herein and Documents Incorporated by Reference

2 Subsequent Filings that Reference this Filing

Previous ‘40-F’: ‘40-F’ on 3/11/21 for 12/31/20 · Latest ‘40-F’: This Filing · 2 References:

Annual Report by a Canadian Issuer — Form 40-F — SEA’34

Filing Table of Contents