SEGMENTED, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY (Tables)

9 Months Ended

Sep. 30, 2022

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 September 30, 2022:
		EWCP		TPA			Total
Revenue	$	179,007	$	11,506,100		$	11,685,107
Interest expense		-		80,609			80,609
Depreciation and amortization		9,091		330,508			339,599
Income tax expense		24,035		325,146			349,181
Segment profit (loss)		69,376		1,038,755			1,108,131
Segment assets		2,345,580		46,462,283			48,807,863
Expenditures for segment assets		-		(233,862	)		(233,862	)

Three months ended September 30, 2021:
		EWCP			TPA			Total
Revenue	$	97,307		$	9,117,160		$	9,214,467
Interest expense		-			41,749			41,749
Depreciation and amortization		10,052			220,681			230,733
Income tax expense		-			864,510			864,510
Segment profit (loss)		(273,239	)		1,435,863			1,162,624
Segment assets		1,880,310			37,670,960			39,551,270
Expenditures for segment assets		-			(158,231	)		(158,231	)

Nine months ended September 30, 2022:
		EWCP			TPA			Total
Revenue	$	415,830		$	33,217,700		$	33,633,530
Interest expense		-			190,366			190,366
Depreciation and amortization		27,537			784,340			811,877
Income tax expense		35,341			1,569,088			1,604,429
Segment profit (loss)		(139,362	)		4,443,007			4,303,645
Segment assets		2,345,580			46,462,283			48,807,863
Expenditures for segment assets		-			(647,232	)		(647,232	)

Nine months ended September 30, 2021:
		EWCP			TPA			Total
Revenue	$	336,152		$	25,038,463		$	25,374,615
Interest expense		-			155,078			155,078
Depreciation and amortization		30,238			680,345			710,583
Income tax expense		-			1,828,693			1,828,693
Segment profit (loss)		(443,375	)		4,233,331			3,789,956
Segment assets		1,880,310			37,670,960			39,551,270
Expenditures for segment assets		-			(610,957	)		(610,957	)

SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA

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

	Nine months ended September 30, 2022		Nine months ended September 30, 2021
Canada	$	449,106	$	350,004
United States and abroad		33,184,424		25,024,611
Total	$	33,633,530	$	25,374,615

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:

	September 30, 2022		December 31, 2021
Canada	$	151,831	$	191,752
United States		13,842,730		10,105,202
Total	$	13,944,561	$	10,296,954