CAPITAL STOCK

9 Months Ended

Sep. 30, 2023

Equity [Abstract]

CAPITAL STOCK

14. CAPITAL STOCK.

During the nine months ended September 30, 2023, 8,000 shares were issued upon the exercise of employee stock options (2022 – 29,500).

During the nine months ended September 30 2023, the Company issued 1,272 shares to a consultant for services rendered, resulting in an expense of $4,070 on the unaudited interim condensed consolidated statements of operations and comprehensive income for the nine months ended September 30, 2023

In nine months ended September 30, 2023, the Company announced a special dividend of $0.05 per share that was paid on May 16, 2023 to shareholders.