SEGMENTED, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY (Tables)

9 Months Ended

Sep. 30, 2023

Segment Reporting [Abstract]

SCHEDULE OF REPORTABLE SEGMENTS

	EWCP			BCPA			Total
Revenue	$	144,794		$	8,575,827		$	8,720,621
Interest expense		-			119,599			119,599
Depreciation and amortization		4,380			459,217			463,597
Income tax expense		12,770			206,942			219,712
Segment profit (loss)		(22,105	)		(696,056	)		(718,161	)
Segment assets		3,697,284			49,397,348			53,094,632
Expenditures for segment assets		-			(542,014	)		(542,014	)

Three months ended September 30, 2022:

	EWCP		BCPA			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	)

Nine months ended September 30, 2023:

	EWCP			BCPA			Total
Revenue	$	446,056		$	28,453,373		$	28,899,429
Interest expense		-			369,967			369,967
Depreciation and amortization		13,099			1,202,072			1,215,171
Income tax expense		25,341			848,520			873,861
Segment profit (loss)		(215,095	)		1,191,168			976,073
Segment assets		3,697,284			49,397,348			53,094,632
Expenditures for segment assets		-			(4,326,208	)		(4,326,208	)

Nine months ended September 30, 2022:

	EWCP			BCPA			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	)

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, 2023		Nine months ended September 30, 2022
Canada	$	413,265	$	449,106
United States and abroad		28,486,164		33,184,424
Total	$	28,899,429	$	33,633,530

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:

	September 30, 2023		December 31, 2022
Canada	$	143,811	$	150,890
United States		17,779,273		14,699,896
Total	$	17,923,084	$	14,850,786