NOTE 17 CONVERTIBLE DEBENTURES (Tables)

12 Months Ended

Dec. 31, 2020

NOTE 17 CONVERTIBLE DEBENTURES

Disclosure of detailed information about convertible debentures

	2020			2019			2018
	$			$			$
Balance, beginning of period		427,320			274,466			1,835,225
Proceeds from Issuance of convertible debentures		-			753,491			442,437
Amount allocated to conversion option		-			(753,491	)		(172,386	)
Amount converted to units		(732,796	)		-			(2,129,728	)
Unrealized foreign exchange (gain) loss		(23,378	)		5,564			-
Interest expense		16,008			45,112			57,397
Accretion expense		312,846			102,178			241,521
Balance, end of period		-			427,320			274,466

Conversion feature

	2020			2019			2018
	$			$			$
Balance, beginning of period		2,795			22,565			1,038,562
Amount allocated to conversion option		-			753,491			172,386
Amount converted to units		-			(189,735	)		(298,247	)
Gain on change in fair value of conversion feature		(2,795	)		(583,526	)		(890,136	)
Balance, end of period		-			2,795			22,565

Fair value of the conversion feature

Grant Date	Expected Life (years)	Unit Price		Expected Volatility			Expected dividend yield			Risk-Free Rate			Fair Value
December 31, 2019	0.25 -0.34	$	0.03(C$0.04)		100.0	%		0	%		1.71	%	$	2,795