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