Intangible assets and goodwill (Tables)

12 Months Ended

Dec. 31, 2022

Intangible assets and goodwill

Schedule of reconciliation of intangible assets and goodwill

	Management		Covenants not
	services agreements		to complete		Software		Total
Cost
Balance, December 31, 2020	$	6,020,000	$	310,000	$	—	$	6,330,000
Additions (note 5(a))		3,850,000		550,000		—		4,400,000
Balance, December 30, 2021		9,870,000		860,000		—		10,730,000
Additions through business combinations (note 5(b))		15,850,000		—		363,424		16,213,424
Impairment loss (note 7(c))		(5,831,916)		(461,029)		—		(6,292,945)
Balance, December 31, 2022	$	19,888,084	$	398,971	$	363,424	$	20,650,479
Accumulated depreciation
Balance, December 31, 2020	$	507,240	$	78,361	$	—	$	585,601
Amortization		465,500		89,500		—		555,000
Balance, December 31, 2021		972,740		167,861		—		1,140,601
Amortization		1,146,567		172,000		39,646		1,358,213
Balance, December 31, 2022	$	2,119,307	$	339,861	$	39,646	$	2,498,814
Net book value
Balance, December 31, 2021	$	8,897,260	$	692,139	$	—	$	9,589,399
Balance, December 31, 2022		17,768,777		59,110		323,778		18,151,665

	Total
Cost
Balance, December 31, 2020	$	3,707,650
Additions (note 5(a))		3,042,457
Balance, December 31, 2021		6,750,107
Additions (note 5(b))		15,328,219
Balance, December 31, 2022	$	22,078,326
Impairment
Balance, December 31, 2020	$	—
Impairment		—
Balance, December 31, 2021		—
Impairment (note 7 (c))		(14,384,215)
Balance, December 31, 2022	$	(14,384,215)
Net book value
Balance, December 31, 2021	$	6,750,107
Balance, December 31, 2022		7,694,111