SEGMENTED, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY (Tables)

6 Months Ended

Jun. 30, 2023

Segment Reporting [Abstract]

SCHEDULE OF REPORTABLE SEGMENTS

	EWCP			TPA			Total
Revenue	$	220,602		$	10,100,689		$	10,331,291
Interest expense		-			115,498			115,498
Depreciation and amortization		4,440			381,951			386,390
Income tax expense		11,657			342,715			354,372
Segment profit (loss)		(41,262	)		851,127			809,865
Segment assets		3,257,019			49,544,894			52,801,913
Expenditures for segment assets		-			(3,571,133	)		(3,571,133	)

Three months ended June 30, 2022:

	EWCP			TPA			Total
Revenue	$	189,569		$	10,975,574		$	11,165,143
Interest expense		-			52,139			52,139
Depreciation and amortization		9,202			230,588			239,790
Income tax expense		11,306			531,496			542,802
Segment profit (loss)		(84,564	)		1,747,019			1,662,455
Segment assets		2,386,338			45,168,719			47,555,057
Expenditures for segment assets		-			(245,383	)		(245,383	)

Six months ended June 30, 2023:

	EWCP			TPA			Total
Revenue	$	301,262		$	19,877,546		$	20,178,808
Interest expense		-			250,368			250,368
Depreciation and amortization		8,719			742,855			751,574
Income tax expense		12,571			641,578			654,149
Segment profit (loss)		(192,990	)		1,887,224			1,694,234
Segment assets		3,257,019			49,544,894			52,801,913
Expenditures for segment assets		-			(3,784,193	)		(3,784,193	)

Six months ended June 30, 2022:

	EWCP			TPA			Total
Revenue	$	236,822		$	21,711,601		$	21,948,423
Interest expense		-			109,757			109,757
Depreciation and amortization		18,446			453,832			472,278
Income tax expense		11,306			1,243,942			1,255,248
Segment profit (loss)		(208,737	)		3,404,251			3,195,514
Segment assets		2,386,338			45,168,719			47,555,057
Expenditures for segment assets		-			(422,067	)		(422,067	)

SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA

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

	Six months ended June 30, 2023		Six months ended June 30, 2022
Canada	$	313,058	$	279,517
United States and abroad		19,865,750		21,668,906
Total	$	20,178,808	$	21,948,423

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

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

	June 30, 2023		December 31, 2022
Canada	$	151,300	$	150,890
United States		17,706,417		14,699,896
Total	$	17,857,717	$	14,850,786