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Interim Condensed Consolidated Statements of Cash Flows - USD ($)
9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Cash flows from operating activities    
Net loss $ (2,524,304) $ (1,507,507)
Deferred taxes recovery (0) (197,420)
Land option expired 0 59,128
Adjustments for:    
Depreciation 391,396 367,734
Amortization of intangible assets 2,971 6,171
Non-cash professional fees on conversion of debt 550 4,883
Non-cash interest expense on conversion of debt (53,354) 0
Amortization of financing fees 371,916 141,686
Change in business combination consideration 0 88,107
Stock-based compensation 231,005 0
Gain on forgiveness of convertible promissory notes and accrued interest (359,460) 0
Gain on disposal of long-lived assets (45,349) 0
Changes in non-cash working capital:    
Trade receivables 119,604 (114,934)
Government remittances receivable (31,712) 29,870
Other receivables 0 12,712
Inventory 3,278 5,174
Prepaid expenses and deposits 51,090 8,080
Deferred assets 3,963 0
Accounts payable 168,258 250,731
Government remittances payable 25,040 130,995
Accrued liabilities 612,545 278,529
Deferred revenue (4,876) (4,361)
Net cash used in operating activities (1,037,439) (440,422)
Cash flows from investing activities    
Purchase of intangible assets (315,305) (14,164)
Purchase of long-lived assets (1,622,492) (192,269)
Proceeds on disposal of long-lived assets 47,964 0
Net cash provided by (used in) investing activities (1,889,833) (206,433)
Cash flows from financing activities    
Advance 0 81,818
Repayments of advance (15,735) (24,013)
Advance of long-term debt 1,518,860 59,128
Repayment of long-term debt (47,850) (105,490)
Repayments of obligations under capital lease (108,729) (93,467)
Advances and penalties of convertible promissory notes 997,500 192,641
Repayment of convertible promissory notes (50,000) 0
Advances of loans payable to related parties 388,205 73,910
Repayment of loans payable to related parties (34,374) (25,869)
Proceeds on private placement (net of share issue costs) 303,486 0
Net cash provided by financing activities 2,951,363 158,658
Effect of exchange rate on cash 6,364 17,501
Increase (decrease) in cash 30,455 (470,696)
Cash and cash equivalents-beginning of period 6,457 7,926
Restricted cash-beginning of period 0 467,798
Cash and cash equivalents and restricted cash-beginning of period 6,457 475,724
Cash and cash equivalents end of period 36,912 5,028
Supplemental Cash Flow Disclosure:    
Interest paid $ 342,840 $ 463,717