Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Disclosure Of Income Tax Text Block Abstract

Schedule of reconciliation of income taxes at statutory rates

	2022			2021			2020
Loss for the year	$	(15,299,251	)	$	(23,625,542	)	$	(13,591,117	)
Expected income tax (recovery)		(3,085,891	)		(6,379,000	)		(3,670,000	)
Change in statutory, foreign tax, foreign exchange rates and other		825,208			560,000			(117,000	)
Permanent differences		863,183			1,098,000			134,000
Share issuance cost		-			-			(1,248,000	)
Impact of convertible debenture		(3,154,750	)		(24,000	)		17,000
Prior year adjustment		(147,786	)		(12,000	)		208,000
Expiry of non-capital losses		-			-
Change in unrecognized deductible		4,700,036			4,757,000			4,676,000
Total income tax expense (recovery)	$	-		$	-		$	-
Current income tax	$	-		$	-		$	-
Deferred income tax		-			-			-
Total	$	-		$	-		$	-

Schedule of deferred tax assets and liabilities

	December 31, 2022			December 31, 2021			December 31, 2020
Deferred tax assets (liabilities)
ROU assets and lease liabilities	$	(11,000	)	$	(21,000	)	$	(9,000	)
Intangible assets		(132,000	)		(527,000	)		(141,000	)
Convertible debenture		-			(717,000	)		(87,000	)
Warrant liability		(820,000	)		-			-
Non-capital losses		963,000			1,265,000			237,000
Net deferred tax liability	$	-		$	-		$	-

Schedule of temporary differences unused tax credits and unused tax losses

	2022		Expiry date		2021		Expiry date		2020		Expiry date
Receivables	$	-		None	$	775,000		None	$	775,000		None
Property, plant and equipment and intangibles		2,522,000		None		3,284,000		None		2,216,000		None
Financing cost		4,262,000		2041 to 2045		5,106,000		2040 to 2044		5,948,000		2039 to 2043
Inventory		1,614,000		None		1,989,000		None		1,373,000		None
Allowance for doubtful accounts		-		None		715,000		None		714,000		None
Warrant liability		3,036,000		None		2,177,000		None		-		None
Allowable capital losses		37,000		None		39,000		None		39,000		None
Non-capital losses available for future periods
- Canada		38,258,000		2026 to 2042		25,285,000		2026 to 2041		18,553,000		2026 to 2040
- Israel		23,600,000		None		18,117,000		None		11,938,000		None
- United States		-		None		35,000		None		-		None
Total non-capital losses	$	61,858,000				43,437,000				30,491,000