Convertible Debentures (Tables)

12 Months Ended

Dec. 31, 2021

Convertible Debentures [Abstract]

Schedule of convertible debentures

	Dec 23/21			June 23/21			Dec 28/20			Nov 2/23
	$7.866MM			$1.58MM			$4.6MM			$6.0MM USD			Total
Balance  December 31, 2019	4,049,349			0			1,047,661			-			5,097,010
Interest and accretion expense		1,536,081			91,149			116,890			-			1,744,120
Interest paid or accrued		(715,763	)		(58,889	)		(56,551	)		-			(831,203	)
Rollover to the 10% convertible debenture		-			-			(186,359	)		-			(186,359	)
Issuance of the 10% convertible debenture		-			1,113,657			-			-			1,113,657
Repayment of 10.5% convertible debenture		-			-			(890,794	)		-			(890,794	)
Foreign exchange adjustment		186,165			-			(30,847	)		-			155,318
Convert $75,000 debentures into share capital		(40,980	)		-			-			-			(40,980	)
Balance December 31, 2020		5,014,852			1,145,917			-			-			6,160,769
Interest and accretion expense		1,893,494			-			-			-			1,893,494
Interest paid or accrued		(746,145	)		-			-			-			(746,145	)
Issuance of the $6MM debenture		-			-			-			4,395,881			4,395,881
Repayment of 10% convertible debenture		-			(1,145,917	)		-			-			(1,145,917	)
Repayment of the 12% debenture		(6,162,201	)		-			-			-			(6,162,201	)
Unamortized fair value difference-opening		-			-			-			(1,341,948	)		(1,341,948	)
Amortization of fair value difference		-			-						111,830			111,830
Change in fair value of debenture		-			-			-			177,530			177,530
Balance Dec 31, 2021		-			-			-			3,343,293			3,343,293
Current portion of debenture		-			-			-			(1,421,911	)		(1,421,911	)
Long term portion of debenture		-			-			-			1,921,382			1,921,382

Summary of detailed information about borrowings

The unamortized fair value difference at December 31, 2021, and related activity during the year is as follows:

Balance, December 31, 2020	$	-
Fair value difference on issuance		1,341,948
Recognized in profit or loss		(111,830	)
Balance, December 31, 2021	$	1,230,118

The balance of the promissory notes is as follows:

	Promissory Note
Balance, December 31, 2020	$	-
Fair value on initial recognition		4,395,881
Change in fair value		177,530
Unamortized day one fair value difference		(1,230,118	)
Balance, December 31, 2021	$	3,343,293
Current portion		(1,421,911	)
Long term portion	$	1,921,382