Other Expenses

12 Months Ended

Dec. 31, 2022

Other Expenses [Abstract]

Other (Loss) Income [Text Block]

17. Other Expenses

		2022			2021
(a) Gain on forgiveness of convertible promissory notes	$	-		$	420,216
(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 customer lists		-			(7,027	)
(f) Settlement payment		(250,000	)		-
(g) Other revenue-carbon credits		131,020			-
(h) Gain on extinguishment of convertible promissory notes		4,274,820			-
(i) Loss on revaluation of convertible promissory notes		(8,323,370	)		(1,018,825	)
	$	(4,167,530	)	$	(1,067,272	)

(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 and on the settlement of the May 2019 Investor Note, the July 2019 Investor Note and the October 2019 Investor Note, $223,819, including accrued and related costs.

(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 customer lists in the amount of $48,374 (C$60,619).

(e) During the year ended December 31, 2021, the Company recorded an impairment loss on its customer lists of $7,027 (C$8,806).

(f) Accrued a settlement payment for the release of services of a party for an underwriting offering dated March 23, 2022 and amended May 23, 2022.

(g) Proceeds on the sale of carbon credits on the Greenhouse Gas Clean Projects® Registry, including the harmonized sales tax, in total $142,105 (C$192,476).

(h) Gain on extinguishment of convertible promissory notes.

(i) Loss on revaluation of convertible promissory notes.