(a) General and administration

The components of general and administration expenses are as follows:

	Notes		2023		2022		2021
General and administration		$	70,584	$	59,938	$	86,186
Rent and occupancy	8 (b)		17,663		50,907		15,536
Office insurance			1,930		1,696		753
Investor relations, listing and filing fees			52,756		64,769		53,029
Telephone			5,683		8,056		-
		$	148,616	$	185,366	$	155,504

(i) Rent subsidy

The Government of Canada announced the Canada Emergency Rent Subsidy (CERS) to support eligible businesses by covering part of their commercial rent or property expenses. For the year ended October 31, 2023, the Company recognized $nil (2022 - $nil, 2021 - $38,440 CDN ($30,613 USD)) of rent subsidy under this program, which has been recorded as a reduction of rent and occupancy expenses in the consolidated statements of operations and comprehensive loss. This program ran from September 27, 2020 to October 23, 2021.

(b) Professional, other fees and salaries

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

		2023		2022		2021
Professional fees	$	144,244	$	110,933	$	107,554
Consulting fees		67,664		69,563		132,793
Salaries and benefits		398,144		467,214		184,138
	$	610,052	$	647,710	$	424,485

(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 business can receive a subsidy for a portion of their employees' wages. For the year ended October 31, 2023, the Company recognized $nil (2022 - $nil, 2021 - $167,388 CDN ($133,699 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 concluded on October 23, 2021.