NOTE 12 INTANGIBLE ASSETS AND GOODWILL (Tables)

12 Months Ended

Dec. 31, 2020

NOTE 12 INTANGIBLE ASSETS AND GOODWILL

Disclosure of detailed information about intangible assets

	Patient records			Brands, trademarks, licenses and domain names			Management software		Software			Total
	$			$			$		$			$
Cost
Balance, December 31, 2018		292,093			98,700			51,100		-			441,893
Additions		171,243			184,996			-		-			356,239
Impairment		(73,756	)		(20,001	)		-		-			(93,757	)
Balance, December 31, 2019		389,580			263,695			51,100		-			704,375
Additions		-			-			-		138,855			138,855
Acquisition of Kai Medical		-			245,000			-		-			245,000
Acquisition of LP&A		58,907			-			-		-			58,907
Impairment		(69,724	)		(131,996	)		-		(138,855	)		(340,575	)
Balance, December 31, 2020		378,763			376,699			51,100		-			806,562

Accumulated amortization
Balance, December 31, 2018	(220,476	)	(98,700	)	(51,100	)	-	(370,276	)
Amortization	(79,459	)	-		-		-	(79,459	)
Balance, December 31, 2019	(299,935	)	(98,700	)	(51,100	)	-	(449,735	)
Amortization	(52,920	)	-		-		-	(52,920	)
Balance, December 31, 2020	(352,855	)	(98,700	)	(51,100	)	-	(502,655	)

Carrying amount
Balance, December 31, 2019	89,645	164,995	-	-	254,640
Balance, December 31, 2020	25,908	277,999	-	-	303,907

Goodwill

	Total
	$
Balance, December 31, 2018		-
Additions		2,494,615
Impairment		(2,377,397	)
Balance, December 31, 2019		117,218
Additions		2,082,146
Impairment		(117,218	)
Balance, December 31, 2020		2,082,146