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Fair Value Measurements (Tables)
12 Months Ended
Jan. 31, 2022
Schedule of fair value measurements assets and liabilities

 

 

As at January 31, 2022

 

 

 

Level 1 

$

 

 

Level 2 

$

 

 

Level 3 

$

 

 

 

 

 

 

 

 

 

 

 

Cash

 

 

173,513

 

 

 

–

 

 

 

–

 

Amounts receivable

 

 

–

 

 

 

324,993

 

 

 

–

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total financial assets

 

 

173,513

 

 

 

324,993

 

 

 

–

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Accounts payable and accrued liabilities

 

 

–

 

 

 

3,341,261

 

 

 

–

 

Due to related parties

 

 

–

 

 

 

144,867

 

 

 

–

 

Financial guarantee liability

 

 

–

 

 

 

–

 

 

 

1,083,295

 

Convertible debentures

 

 

–

 

 

 

237,880

 

 

 

–

 

Loans payable

 

 

–

 

 

 

74,559

 

 

 

–

 

Warrant liabilities

 

 

–

 

 

 

–

 

 

 

353

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total financial liabilities

 

 

–

 

 

 

3,798,567

 

 

 

1,083,648

 

 

 

As at January 31, 2021

 

 

 

Level 1 

$

 

 

Level 2 

$

 

 

Level 3 

$

 

 

 

 

 

 

 

 

 

 

 

Cash

 

 

154,722

 

 

 

–

 

 

 

–

 

Amounts receivable

 

 

–

 

 

 

520,122

 

 

 

–

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total financial assets

 

 

154,722

 

 

 

520,122

 

 

 

–

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Accounts payable and accrued liabilities

 

 

–

 

 

 

4,503,217

 

 

 

–

 

Due to related parties

 

 

–

 

 

 

661,660

 

 

 

–

 

Financial guarantee liability

 

 

–

 

 

 

182,200

 

 

 

–

 

Convertible debentures

 

 

–

 

 

 

500,000

 

 

 

–

 

Warrant liabilities

 

 

–

 

 

 

–

 

 

 

131,603

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total financial liabilities

 

 

–

 

 

 

5,847,077

 

 

 

131,603