ACCOUNTS RECEIVABLE

12 Months Ended

Dec. 31, 2021

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE

7.     ACCOUNTS RECEIVABLE

	December 31,		December 31,		December 31,
	2021		2020		2019
Trade accounts receivable	$	720,332	$	322,201	$	597,505
Other accounts receivable		111,605		116,905		118,191
Income tax receivable		537,518		547,951		—
	$	1,369,455	$	987,057	$	715,696

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

	December 31,		December 31,		December 31,
	2021		2020		2019
Not past due	$	588,853	$	195,545	$	472,257
Past due 0 - 30 days		46,618		—		14,139
30 - 60 days		—		35,114		20,000
60 - 90 days		—		11,543		—
90 - 120 days		20,000		—		—
Over 120 days		87,055		100,000		114,676
Loss allowance		(22,194)		(20,001)		(23,567)
	$	720,332	$	322,201	$	597,505

All of the Company’s trade and other receivables have been reviewed for impairment. During the year ended December 31, 2021, the Company wrote off $nil, respectively of accounts receivable (the years ended December 31, 2020 and 2019: $nil, and $64,600).