CAPITAL STOCK

12 Months Ended

Dec. 31, 2023

Equity [Abstract]

CAPITAL STOCK

16. CAPITAL STOCK

During the year ended December 31, 2023, 8,000 shares were issued upon the exercise of employee stock options (2022 – 54,500) and nil shares were issued upon the exercise of consultant stock options (2022 – 16,514).

During the year ended December 31, 2023, the Company issued 1,272 shares to a consultant for services rendered, resulting in an expense of $4,070 on the consolidated statements of income and comprehensive income for the year ended December 31, 2023 (2022 - $nil).

In the year ended December 31, 2023, the Company announced a special dividend of $0.05 per share that was paid on May 16, 2023 to shareholders (2022 - $nil).