SELLING GENERAL AND ADMINISTRATION EXPENSES

3 Months Ended

Apr. 30, 2022

SELLING, GENERAL AND ADMINISTRATION EXPENSES

5. SELLING, GENERAL AND ADMINISTRATION EXPENSES

The Company qualified in Fiscal 2021 for the Canada Emergency Wage Subsidy and the Canada Emergency Rent Subsidy under the COVID-19 Economic Response Plan of the Government of Canada. During the period ended April 30, 2022, the Company recognized payroll and rent subsidies of $nil (May 1, 2021 - $1.1 million).

	For the three-months ended
	April 30,		May 1,
	2022		2021
	$		$
Wages, salaries and employee benefits		3,408		3,377
Marketing expenses		2,297		1,204
IT ongoing expenses		1,409		1,314
Software implementation costs		755		863
Credit card fees		402		536
Director & officer and other insurance		347		260
Professional and consulting fees		395		465
Depreciation of property and equipment		76		388
Amortization of intangible assets		140		403
Amortization right-of-use asset		650		159
Stock-based compensation		310		182
Other selling, general and administration		617		1,107
Sub-total		10,806		10,258
Government emergency wage and rent subsidy		—		(1,064	)
		10,806		9,194