PROPERTY AND EQUIPMENT AND INTANGIBLES

6 Months Ended

Feb. 28, 2022

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT AND INTANGIBLES [Text Block]

4. PROPERTY AND EQUIPMENT AND INTANGIBLES

		Accumulated	Net book
	Cost	amortization	value
	$	$	$
February 28, 2022
Property and equipment
Furniture and fixtures	134,096	117,786	16,310
Computer hardware	306,066	242,240	63,826
Computer software	381,013	348,020	32,993
Leasehold improvement	-	-	-
	821,175	708,046	113,129
Intangibles
Software under development	319,387	14,310	305,077
Patents, trademarks, and lists	445,627	431,850	13,777
	765,014	446,160	318,854

		Accumulated	Net book
	Cost	amortization	value
August 31, 2021	$	$	$
Property and equipment
Furniture and fixtures	133,049	114,740	18,309
Computer hardware	293,930	231,180	62,750
Computer software	377,777	333,751	44,026
Leasehold improvements	157,934	139,532	18,402
	962,690	819,203	143,487
Intangibles
Software under development	167,069	-	167,069
Patents, trademarks, and lists	441,178	420,625	20,553
	608,247	420,625	187,622

Depreciation and amortization for the three and six-month periods ended February 28, 2022 was $26,574 and $53,746 respectively (2021: $26,400 and $50,715).

On January 31, 2022, the Company exited the lease of office space (Note 5). Accordingly, leasehold fixtures and fittings were disposed of and a loss of $9,035 was recognized in the statement of comprehensive income (loss).