NOTE 7: PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2019

Disclosure of detailed information about property, plant and equipment [abstract]

Property and equipment

	Right of use Empower clinics			Right of use Sun Valley clinics		Right of use CBD extraction facility		Furniture and equipment			Leasehold improvements			Total
Cost
Balance, December 31, 2016	$	—		$	—	$	—	$	15,000		$	—		$	15,000
Expenditures		—			—		—		11,598			20,000			31,598
Balance, December 31, 2017		—			—		—		26,598			20,000			46,598
Expenditures		—			—		—		1,762			98,465			100,227
Balance, December 31, 2018		—			—		—		28,360			118,465			146,825
Adoption of IFRS 16		324,972			—		—		—			—			324,972
Acquisition of Sun Valley		—			431,544		—		32,952			91,859			556,355
Additions during the year		23,006			—		402,533		3,828			—			429,367
Impairment		(79,125	)		—		—		(2,610	)		(114,517	)		(196,252	)
Write off		(245,847	)		—		—		(25,750	)		(3,949	)		(275,546	)
Balance, December 31, 2019	$	23,006		$	431,544	$	402,533	$	36,780		$	91,858		$	985,721

Accumulated amortization
Balance, December 31, 2016	$	—		$	—		$	—		$	(6,602	)	$	—		$	(6,602	)
Amortization		—			—			—			(3,868	)		—			(3,868	)
Balance, December 31, 2017		—			—			—			(10,470	)		—			(10,470	)
Amortization		—			—			—			(9,295	)		—			(9,295	)
Balance, December 31, 2018		—			—			—			(19,765	)		—			(19,765	)
Adoption of IFRS 16		(196,479	)		—			—			—			—			(196,479	)
Amortization		(57,991	)		(107,265	)		(31,307	)		(13,164	)		(37,873	)		(247,600	)
Write off		245,847			—			—			25,750			3,949			275,546
Balance, December 31, 2019	$	(8,623	)	$	(107,265	)	$	(31,307	)	$	(7,179	)	$	(33,924	)	$	(188,298	)

Carrying amount
Balance, December 31, 2017	$	—	$	—	$	—	$	16,128	$	20,000	$	36,128
Balance, December 31, 2018		—		—		—		8,595		118,465		127,060
Balance, December 31, 2019	$	14,383	$	324,279	$	371,226	$	29,601	$	57,934	$	797,423

Impairment

	As at December 31, 2019
	Chicago lease			Spokane lease			Total
Cost	$	255,859		$	69,113		$	324,972
Less: Accumulated depreciation		(184,787	)		(61,060	)		(245,847	)
Impairment	$	71,072		$	8,053		$	79,125