NOTE 20 EQUITY (Tables)

12 Months Ended

Dec. 31, 2020

NOTE 20 EQUITY

Common shares issued as a result of warrant exercises

Issue date	Number of warrants exercise and shares issued		Weighted average exercise price ($C)		Weighted average exercise price		Cash received		Warrant liability transferred to share capital		Share capital
December 8, 2020		1,000,000		0.12		0.0937		93,691		121,464		215,156
December 8, 2020		909,090		0.16		0.1249		113,565		97,647		211,212
December 9, 2020		9,125,000		0.10		0.0781		712,724		958,652		1,671,375
December 9, 2020		7,364,515		0.12		0.0937		690,262		675,387		1,365,648
December 9, 2020		5,512,264		0.16		0.1250		688,872		308,191		997,063
December 10, 2020		2,000,000		0.10		0.0785		157,060		267,897		424,957
December 10, 2020		4,736,634		0.12		0.0942		446,361		607,619		1,053,980
December 10, 2020		5,828,618		0.16		0.1256		732,353		484,975		1,217,328
December 10, 2020		431,075		0.19		0.1492		64,319		20,324		84,643
December 14, 2020		2,064,515		0.12		0.0941		194,201		407,762		601,963
December 14, 2020		2,192,728		0.16		0.1254		275,015		367,169		642,184
December 15, 2020		5,300,000		0.16		0.1258		666,562		672,239		1,338,801
December 17, 2020		2,063,637		0.16		0.1258		259,618		194,262		453,880
December 22, 2020		1,700,000		0.16		0.1240		210,722		187,746		398,468
December 28, 2020		61,950		0.16		0.1249		7,740		5,364		13,104
Total		50,290,026		0.13		0.1056		5,313,064		5,376,697		10,689,762

Share option transactions

	Number of share options			Weighted average exercise price ($C)
Outstanding, December 31, 2017		3,300,000			0.10
Granted		4,300,000			0.37
Outstanding, December 31, 2018		7,600,000			0.25
Cancelled		(4,850,000	)		0.27
Granted		7,700,000			0.14
Outstanding, December 31, 2019		10,450,000			0.16
Granted		6,967,761			0.07
Exercised		(7,583,333	)		0.14
Outstanding, December 31, 2020		9,834,428			0.08
Exercisable, December 31, 2020		9,084,428			0.08

Share options outstanding and exercisable

Exercise price (C$)		Weighted average exercise price (C$)		Weighted average life of options (years)		Number of options outstanding		Number of options exercisable
	0.10		0.10		2.68		2,316,667		2,316,667
	0.02		0.02		2.40		900,000		900,000
	0.26		0.26		2.80		250,000		250,000
	0.14		0.14		1.46		700,000		700,000
	0.05		0.05		2.49		2,749,666		2,374,666
	0.08		0.08		0.79		1,500,000		1,500,000
	0.06		0.06		4.54		1,150,000		775,000
	0.21		0.21		4.98		18,095		18,095
	0.12		0.12		0.23		250,000		250,000
Total							9,834,428		9,084,428

Disclosure of detailed information about share options assumptions

				Years ended December 31,
	2020			2019			2018
Risk-free interest rate	0.20%-1.57%				1.34%		2.19%-2.37%
Expected life	1 - 5 years			3 - 5 years			5 years
Expected volatility		100	%		100	%		100	%
Forfeiture rate		0.0	%		0.0	%		0.0	%
Dividend rate		0.0	%		0.0	%		0.0	%

Agent purchase warrant transactions

	Number of agent share purchase warrants			Weighted average exercise price ($C)
Outstanding, December 31, 2017		-			-
Granted		627,378			0.31
Outstanding, December 31, 2018		627,378			0.31
Granted		877,440			0.16
Outstanding, December 31, 2019		1,504,818			0.24
Granted		1,916,000			0.12
Exercised		(489,850	)		0.16
Expired		(627,068	)		0.31
Outstanding, December 31, 2020		2,303,900			0.13

Disclosure of detailed information about agent share purchase warrants

Expiry date	Number of warrants		Weighted average exercise price ($C)		Weighted average remaining life (in years)
April 2, 2021		363,900		0.16		0.25
May 3, 2021		60,000		0.16		0.34
April 16, 2022		60,000		0.10		1.29
July 15, 2022		60,000		0.12		1.54
November 9, 2022		1,760,000		0.12		1.86
		2,303,900		0.13		1.54

Disclosure of detailed information about fair value of share purchase warrants

				Years ended December 31,
	2020			2019			2018
Risk-free interest rate	0.24% - 0.34%			1.56% – 1.67%				1.87%
Expected life	2 years			2 years			2 years
Expected volatility		100	%		100	%		100	%
Forfeiture rate		0.0	%		0.0	%		0.0	%
Dividend rate		0.0	%		0.0	%		0.0	%