ACCOUNTS RECEIVABLE

12 Months Ended

Dec. 31, 2020

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE

7.     ACCOUNTS RECEIVABLE

	December 31,		December 31,		December 31,
	2020		2019		2018
Trade accounts receivable	$	322,201	$	597,505	$	637,421
Other accounts receivable		116,905		118,191		9,722
Income tax receivable		547,951		—		—
	$	987,057	$	715,696	$	647,143

All amounts are short-term. The aging analysis of trade receivables is as follows:

	December 31,		December 31,		December 31,
	2020		2019		2018
Not past due	$	195,545	$	472,257	$	361,469
Past due 0 - 30 days		—		14,139		18,614
30 - 60 days		35,114		20,000		—
60 - 90 days		11,543		—		54,428
90 – 120 days		—		—		—
Over 120 days		100,000		114,676		238,600
Loss allowance		(20,001)		(23,567)		(35,690)
	$	322,201	$	597,505	$	637,421

All the Company's trade and other receivables have been reviewed for impairment.  During the year ended December 31, 2020, the Company wrote off $nil, respectively of accounts receivable (the years ended December 31, 2019 and 2018: $64,600, and $489,449).