INCOME TAXES (Tables)

12 Months Ended

Mar. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of loss before Income Tax, Domestic and Foreign

	March 31,
	2022			2021
		$			$
Loss before income taxes arising in UK		(11,716,916	)		(5,030,204	)
Loss before income taxes arising in U.S.		(2,520,145	)		(1,564,224	)
Total loss before income tax benefit		(14,237,061	)		(6,594,428	)

Reconciliation of effective tax rate

	March 31,
	2022				2021
		$				$
Loss before income taxes		(14,237,061	)			(6,594,428	)
Expected tax benefit		(2,989,783	)	(21%)		(1,384,830	)	(21%)
Foreign tax differential		234,338		2%		100,604		2%
Enhanced research and development		(463,591	)	(3%)		(259,861	)	(4%)
Prior year true-up of NOL’s		2,401,930		17%		—		—
Other		74,579		1%		20,226		—
Change in valuation allowance		742,527		5%		1,523,861		23%
R&D credit received		350,256		2%		335,832		5%
Actual income tax benefit		350,256		2%		335,832		5%

Schedule of deferred income tax assets

	March 31,
	2022			2021
		$			$
Net operating tax loss carried forward		6,671,000			5,204,000
Research and development enhancement		335,000			1,057,000
Other items		(335,000	)		(333,000	)
Valuation allowance		(6,671,000	)		(5,928,000	)
Net deferred tax assets		—			—