		2021		2020
Customer lists-limited life-C$nil (net of accumulated amortization of $13,027) (C$16,515) (2020-$10,809 (C$13,763) (net of accumulated amortization of $9,078 (C$11,559))	$	-	$	10,809
Trademarks-indefinite life-C$nil (2020-C$43,135)		-		33,878
Environmental compliance approvals (the "ECAs") -indefinite life- C$nil (2020-C$182,700)		-		143,493
	$	-	$	188,180

During the year ended December 31, 2021, the Company incurred fees in connection with various trademarks in the United States and Canada, in the amount $13,791 (C$17,483) (2020-$21,723; C$27,658). On December 31, 2021, the Company recorded an impairment loss on its trademarks in the amount of $48,373 (C$60,618).

On September 15, 2017, the Company acquired the ECAs, having an indefinite life, on the purchase of certain assets from BDO Canada Limited ("BDO") under an asset purchase agreement (the "APA"). On December 31, 2021, the Company recorded an impairment loss on these ECAs of $145,795 (C$182,700).

Effective May 24, 2019, the Company acquired customer lists of $22,608 (C$30,400) relating to certain municipal contracts. These customer lists are being amortized over terms ranging from forty-five to sixty-six months. During the year ended December 31, 2021, amortization of $3,955 (C$4,956) (2020-$7,618; C$9,971), disclosed under office and administration in the consolidated statements of operations and comprehensive loss and under amortization of intangible assets in the statements of cash flows. On December 31, 2021, the Company recorded an impairment loss of $7,027 (C$8,806) (2020-$3,789; C$5,079) on the customer lists.

As described in long-lived assets net, note 9, on August 17 2021, the Company acquired certain assets in Hamilton, Ontario, Canada, (the "Hamilton Property"), consisting of land, a vacant building and ECAs. The ECAs acquired totaled $309,792 (C$391,051) The fair value of the ECAs was valued using a replacement cost valuation approach and incorporated a margin on cost and an entrepreneurial margin of approximately 11% and 20% respectively. The purchase consideration of the Hamilton Property was allocated ratable on assets acquired as detailed under note 9 below. On December 31, 2021, the Company recorded an impairment loss on these ECAs, in the amount of $312,058 (C$391,051)

At December 31, 2021, the Company assessed whether its intangible assets were impaired and determined based on the current negative cash flows and the absence of any independent appraisals of its intangible assets, concluded that an impairment loss was required to be recognized. The total of the impairment loss, as described above, was $513,253 (C$643,175). The impairment loss is recorded under note 19, other (loss) income, in the consolidated statements of operations and comprehensive loss.