ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

12 Months Ended

Dec. 31, 2020

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

14.    ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

	December 31,		December 31,		December 31,
	2020		2019		2018
Current accounts payable and accrued liabilities
Trade payables	$	3,705,626	$	3,993,203	$	898,711
Accrued liabilities		1,421,433		2,163,886		1,117,673
Accrued vacation		335,681		211,168		142,730
Accrued employee termination expenses		—		13,887		373,171
Other accounts payable		535,124		320,306		190,496
Share appreciation rights liability		59,036		—		—
Collaboration, license, and settlement agreements provision		1,186,600		1,092,006		1,887,779
Total current accounts payable and accrued liabilities	$	7,243,500	$	7,794,456	$	4,610,560
Non-current accrued liabilities
Non-current collaboration, license and settlement agreements provision		—		1,186,601		2,241,979
	$	—	$	1,186,601	$	2,241,979
Total accounts payable and accrued liabilities	$	7,243,500	$	8,981,057	$	6,852,539

Included in accounts payable and accrued liabilities are $470,349 related to settlement charges as part of a collaboration agreement and $716,251 related to a settlement provision (see Note 24). This represents the calculated net present value of the amounts set out per the agreement with payments due over the next year.