Operating expenses

12 Months Ended

Oct. 31, 2020

Disclosure Of Operating Expenses [Abstract]

Operating expenses [Text Block]

16. Operating expenses

(a)    General and administrative

The components of general and administrative expenses are as follows:

		2020		2019		2018
General and administrative	$	49,702	$	56,720	$	63,936
Rent and occupancy		37,153		64,647		70,674
Office insurance		2,024		26,812		117,615
Investor relations, listing and filing fees		49,537		49,029		53,113
Loss on settlement of accounts payable		15,591		—		—
	$	154,007	$	197,208	$	305,338

(b) Professional, other fees and salaries

The components of professional, other fees and salaries expenses are as follows:

		2020		2019		2018
Professional fees	$	148,926	$	157,354	$	165,685
Consulting fees		138,123		53,845		316,815
Salaries and benefits		175,075		230,782		264,780
	$	462,124	$	441,981	$	747,280

(i) Wage subsidy

The Canada Emergency Wage Subsidy (CEWS) was announced by the Government of Canada on March 27, 2020 to enable companies negatively impacted by COVID-19 to re-hire workers. Under this program, qualifying businesses can receive up to 75% of their employees’ wages, with employers being encouraged to provide the remaining 25%.

For the year ended October 31, 2020, the Company recognized $85,455 CDN ($63,792 USD) of wage subsidy under this program, which has been recorded as a reduction of salaries expenses in the consolidated statements of operations and comprehensive loss. This program has been extended until March 2021.