Equipment

6 Months Ended

9 Months Ended

Dec. 31, 2020

Sep. 30, 2021

Property, Plant and Equipment [Abstract]

Equipment

4. Equipment

Equipment consists of the following:

	December 31,			June 30,
	2020			2020
Equipment	$	509,279		$	228,578
		509,279			228,578
Less accumulated depreciation		(73,552	)		(20,768	)
Equipment, net	$	435,727		$	207,810

The total depreciation expense during the six months ended December 31, 2020 was $52,784 (years ended June 30, 2020 and 2019 - $17,577 and $9,897, respectively).

3. Equipment

Equipment consists of the following:

	September 30, 2021			December 31, 2020
Equipment	$	603,972		$	509,279
Less accumulated depreciation		(172,513	)		(73,552	)
Equipment, net	$	431,459		$	435,727

The total depreciation expense during the three and nine months ended September 30, 2021 was $34,565 and $98,961, respectively (three and nine months ended September 30, 2020 - $14,392 and $16,673, respectively), which is included in operation and administration expenses on the condensed interim consolidated statements of income (loss) and comprehensive income (loss).