RIGHT OF USE ASSET (Tables)

12 Months Ended

Dec. 31, 2021

RIGHT OF USE ASSET

Summary of right of use assets

COST	Total
Balance at January 1, 2019 on adoption of IFRS 16	$	1,407,704
Impairment of right-of-use asset		(231,773)
Impairment reversal		156,366
Sublease		(274,964)
Balance as at December 31, 2019	$	1,057,333
Addition and lease modification		478,281
Balance as at December 31, 2020 and 2021	$	1,535,614
ACCUMULATED DEPRECIATION
Balance at January 1, 2019 on adoption of IFRS 16		—
Depreciation for the year		336,860
Balance at December 31, 2019	$	336,860
Depreciation for the year		368,203
Balance as at December 31, 2020	$	705,063
Depreciation for the year		374,212
Balance as at December 31, 2021	$	1,079,275
NET BOOK VALUE
As at December 31, 2019	$	720,473
As at December 31, 2020	$	830,551
As at December 31, 2021	$	456,339