PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2021

PROPERTY AND EQUIPMENT

Schedule of details of property and equipment

			Production &
	Leasehold		development		Computer		Computer		Office
	improvements		equipment		hardware		software		equipment		Total
COST
Balance as at January 1, 2019	$	169,938	$	1,488,958	$	543,922	$	653,072	$	316,085	$	3,171,975
Additions during the year		—		203,169		—		40,332		—		243,501
Balance at December 31, 2019	$	169,938	$	1,692,127	$	543,922	$	693,404	$	316,085	$	3,415,476
Additions during the year		—		202,329		106,149		33,289		—		341,767
Disposals during the year		—		(88,285)		—		—		—		(88,285)
Balance as at December 31, 2020	$	169,938	$	1,806,171	$	650,071	$	726,693	$	316,085	$	3,668,958
Additions during the year		—		110,987		—		53,094		—		164,081
Disposals during the year		—		(40,661)		—		—		—		(40,661)
Write downs for obsolescence		(111,390)		(1,799,123)		—		—		—		(1,910,513)
Balance as at December 31, 2021	$	58,548	$	77,374	$	650,071	$	779,787	$	316,085	$	1,881,865
ACCUMULATED DEPRECIATION
Balance at January 1, 2019	$	89,855	$	951,605	$	433,443	$	646,072	$	237,372	$	2,358,347
Depreciation for the year		18,132		184,429		33,144		40,371		15,744		291,820
Disposals during the year		—		(2,664)		—		—		—		(2,664)
Balance at December 31, 2019	$	107,987	$	1,133,370	$	466,587	$	686,443	$	253,116	$	2,647,503
Depreciation for the year		25,636		184,973		33,815		37,477		12,593		294,494
Disposals during the year		—		(76,319)		—		—		—		(76,319)
Balance at December 31, 2020	$	133,623	$	1,242,024	$	500,402	$	723,920	$	265,709	$	2,865,678
Depreciation for the year		12,818		85,415		44,900		36,424		10,076		189,633
Disposals during the year		—		(38,596)		—		—		—		(38,596)
Write downs for obsolescence		(87,893)		(1,228,998)		—		—		—		(1,316,891)
Balance at December 31, 2021	$	58,548	$	59,845	$	545,302	$	760,344	$	275,785	$	1,699,824
CARRYING AMOUNTS
As at December 31, 2019	$	61,951	$	558,757	$	77,335	$	6,961	$	62,969	$	767,973
As at December 31, 2020	$	36,315	$	564,147	$	149,669	$	2,773	$	50,376	$	803,280
As at December 31, 2021	$	—	$	17,529	$	104,769	$	19,443	$	40,300	$	182,041