PROPERTY AND EQUIPMENT

9 Months Ended

May 31, 2022

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT [Text Block]

4. PROPERTY AND EQUIPMENT

		May 31, 2022
Property and Equipment		Cost		Accumulated Amortization			Net Book Value
Furniture and fixtures	$	141,159	$	(125,014	)	$	16,145
Computer hardware		328,621		(262,534	)		66,087
Computer software		687,042		(409,784	)		277,258
Leasehold improvements		-		-			-
Total property and equipment	$	1,156,822	$	(797,332	)	$	359,490
		August 31, 2021
Property and Equipment		Cost		Accumulated Amortization			Net Book Value
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
Total property and equipment	$	962,690	$	(819,203	)	$	143,487
		May 31, 2022
Intangible Assets		Cost		Accumulated Amortization			Net Book Value
Software under development	$	239,302	$	-		$	239,302
Patents, trademarks, and lists		478,696		(463,509	)		15,187
Total intangible assets	$	717,998	$	(463,509	)	$	254,489
		August 31, 2021
Intangible Assets		Cost		Accumulated Amortization			Net Book Value
Software under development	$	167,069	$	-		$	167,069
Patents, trademarks, and lists		441,178		(420,625	)		20,553
Total intangible assets	$	608,247	$	(420,625	)	$	187,622

Depreciation and amortization for the three and nine months ended May 31, 2022 was $36,313 and $90,059, respectively (three and nine months ended May 31, 2021 - $26,673 and $77,388, respectively).

On January 31, 2022, the Company terminated the lease for the 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) for the nine months ended May 31, 2022.