Property and Equipment

6 Months Ended

Sep. 30, 2021

Property, Plant and Equipment [Abstract]

Property and Equipment

5. Property and Equipment

	Cost $		Accumulated amortization $			September 30, 2021 Net carrying value $		March 31, 2021 Net carrying value $
Building		1,013,513		(131,356	)		882,157		904,897
Furniture and equipment		301,683		(131,496	)		170,187		186,186
Computer equipment		16,994		(9,865	)		7,129		10,040
Leasehold improvements		109,849		(77,176	)		32,673		45,944
Testing equipment- Scrubber system		118,776		(38,916	)		79,860		82,761
Total		1,560,815		(388,809	)		1,172,006		1,229,828

For the three and six months ended September 30, 2021, the Company recorded $49,777 (2020 – $49,208) and $99,543 (2020 – $96,650) in depreciation expense on property and equipment.