Other (Loss) Income

12 Months Ended

Dec. 31, 2021

Other Income and Expenses [Abstract]

Other (Loss) Income [Text Block]

19. Other (Loss) Income

		2021			2020
(a) Gain on forgiveness of convertible promissory notes	$	420,216		$	320,134
(b) Gain on disposal of long-lived assets		44,591			-
(c) Impairment loss on ECAs		(457,853	)
(d) Impairment loss on trademarks		(48,374	)		-
(e) Impairment loss on goodwill		-			(75,605	)
(f) Land option expired		-			(59,688	)
(g) Impairment loss on customer lists		(7,027	)		(3,789	)
(h) Impairment loss on technology license		-			(775	)
(i) Loss on revaluation of convertible promissory notes		(1,018,825	)		-
	$	(1,067,272	)	$	180,277

(a) During the year ended December 31, 2021, the settlement of the March 2019 Investor Notes resulted in a forgiveness of $196,397, including accrued interest and related costs.1.  Refer to note 14(a), convertible promissory notes.

And, during the year ended December 31, 2021, the May 2019 Investor, the July 2019 Investor and the October 2019 Investor accepted in full 2,100,000 common shares of the Company representing payment in full of all obligations due and owing under their convertible promissory notes. This resulted in a gain on forgiveness of convertible promissory notes of $223,819, including accrued interest. Refer to note 14(b) (c) and (d), convertible promissory notes.

(b) During the year ended December 31, 2021, the Company disposed of certain long-lived assets for proceeds of $48,727 (C$61,062) and realized a gain on disposal of $44,591 (C$55,879).

(c) On December 31, 2021, the Company recorded an impairment loss on its ECAs in the amount of $457,853 (C$573,751).

(d) On December 31, 2021, the Company recorded an impairment loss on its intangibles in the amount of $48,374 (C$60,619).(e) On December 31, 2020, the Company recorded an impairment loss on goodwill.

(f) During the year ended December 31, 2020, the Company's land option on the 2019 business acquisition, expired.

(g) During the year ended December 31, 2021, the Company recorded an impairment loss on its customer lists of $7,027 (C$8,806) (2020-$3,789; C$5,078).

(h) During the year ended December 31, 2020, the Company recorded an impairment loss on its technology license of $775.

(i) Loss on revaluation of convertible promissory notes.