NOTE 23 INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2020

NOTE 23 INCOME TAXES

Disclosure of detailed information about income tax

	Years ended December 31,
	2020			2019			2018
	$			$			$
Loss before taxes		(17,066,311	)		(4,301,663	)		(3,789,918	)
Combined Canadian federal and provincial income tax rates		27	%		27	%		27	%
Expected income tax recovery		(4,607,900	)		(1,161,450	)		(1,023,280	)
Items that cause an increase (decrease):
Effect of different tax rates in foreign jurisdiction		24,800			82,490			35,690
Non-deductible expenses less other permanent differences		217,225			(367,360	)		294,780
Loss on change in fair value of warrant liability		3,209,435			-			-
Tax rate changes		(74,050	)		8,700			152,650
Share issuance costs and other		(1,910	)		(36,010	)		1,690
Change in tax benefits not recognized		1,232,400			1,473,630			538,470
Income tax recovery		-			-			-

Disclosure of deferred taxes

	As at December 31,
	2020			2019
	$			$
Deferred tax assets:
Non-capital losses		19,890,140			11,870,240
Property and equipment		(1,007,630	)		31,080
Intangible assets		674,140			485,390
Right-of-use assets net of lease liability		13,530			25,060
Accrued fees and compensation		-			264,360
Share issue costs		308,660			340,880
Capital losses carried forward		5,420			5,420
Unrealized foreign exchange loss		1,880			1,880
Goodwill		2,216,710			2,266,520
Deferred tax assets, net		22,102,850			15,290,830