SEGMENTED, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2022

Dec. 31, 2021

Segment Reporting [Abstract]

SCHEDULE OF REPORTABLE SEGMENTS

The Company’s reportable segments are strategic business units that offer different, but synergistic products and services. They are managed separately because each business requires different technology and marketing strategies.

Three months ended March 31, 2022:
	EWCP			TPA			Total
Revenue	$	47,253		$	10,736,027		$	10,783,280
Interest expense		-			57,618			57,618
Depreciation and amortization		9,244			223,244			232,488
Income tax expense		-			712,446			712,446
Segment profit (loss)		(124,175	)		1,657,234			1,533,059
Segment assets		1,879,593			43,237,198			45,116,791
Expenditures for segment assets		-			(176,684	)		(176,684	)

Three months ended March 31, 2021:
	EWCP			TPA			Total
Revenue	$	71,351		$	7,553,346		$	7,624,697
Interest expense		-			62,274			62,274
Depreciation and amortization		9,977			222,988			232,965
Income tax expense		-			485,456			485,456
Segment profit (loss)		(219,256	)		1,669,827			1,450,571
Segment assets		2,360,199			34,299,895			36,660,094
Expenditures for segment assets		-			(96,136	)		(96,136	)

Year ended December 31, 2021:

	EWCP			BCPA		Consolidated
Sales	$	420,811		$	33,995,524	$	34,416,335
Interest expense		-			199,930		199,930
Depreciation		40,247			925,688		965,935
Current and deferred income tax expense		24,384			2,361,298		2,385,682
Segment profit		(368,994	)		3,818,156		3,449,162
Segment assets		1,929,537			37,621,733		39,551,270
Expenditures for segment assets		-			782,219		782,219

Year ended December 31, 2020:

	EWCP			BCPA		Consolidated
Sales	$	334,423		$	31,073,031	$	31,407,454
Interest expense		54			260,603		260,657
Depreciation		41,969			809,703		851,672
Current and deferred income tax expense		121,164			1,486,277		1,607,441
Segment profit		(536,220	)		3,513,270		2,977,050
Segment assets		2,111,501			32,975,887		35,087,388
Expenditures for segment assets		-			1,071,108		1,071,108

SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA

The sales generated in the United States and Canada are as follows:

	Three months ended March 31, 2022		Three months ended March 31, 2021
Canada	$	177,899	$	107,253
United States and abroad		10,605,381		7,517,444
Total	$	10,783,280	$	7,624,697

Sales by territory are shown below:

	2021		2020
Canada	$	525,900	$	562,626
United States and abroad		33,890,435		30,844,828
Total	$	34,416,335	$	31,407,454

SCHEDULE OF LONG-LIVED ASSETS ARE LOCATED IN CANADA AND UNITED STATES

The Company’s long-lived assets (property, equipment, intangibles, goodwill, leaseholds, patents and right of use assets) are located in Canada and the United States as follows:

	March 31, 2022		December 31, 2021
Canada	$	185,036	$	191,752
United States		10,042,568		10,105,202
Total	$	10,227,604	$	10,296,954

The Company’s long-lived assets (property, equipment, intangibles, goodwill, leaseholds, patents and right of use assets) are located in Canada and the United States as follows:

	2021		2020
Canada	$	191,752	$	445,663
United States		10,105,202		10,519,903
Total	$	10,296,954	$	10,965,566