Leases (Tables)

12 Months Ended

Dec. 31, 2021

Text Block [Abstract]

Summary of Change in Carrying Amount of Company's Right of Use Assets

a) Right-of-use assets

The following table presents the change in carrying amount of the Company’s right-of-use assets:

	Office			Equipment and Vehicles			Total
Balance at January 1, 2019	$	285,086		$	–		$	285,086
Acquired right-of-use assets (Note 17)		4,207,837			95,378			4,303,215
Additions to right-of-use assets		–			183,617			183,617
Depreciation charge for the year		(433,617	)		(48,360	)		(481,977	)
Impairment charge for the year		(78,764	)		–			(78,764	)
Effect of movement in exchange rates		(4,369	)		–			(4,369	)
Balance at January 1, 2020	$	3,976,173		$	230,635		$	4,206,808
Acquired right-of-use assets (Note 17)		509,290			–			509,290
Additions to right-of-use assets		84,413			6,158			90,571
Depreciation charge for the year		(780,767	)		(145,661	)		(926,429	)
Impact of lease modification		(221,590	)		–			(221,590	)
Effect of movement in exchange rates		2,648			(582	)		2,067
Balance at December 31, 2020	$	3,570,167		$	90,550		$	3,660,717
Depreciation charge for the year		(748,058	)		(80,198	)		(828,256	)
Impact of lease modification		(1,924,504	)		–			(1,924,504	)
Effect of movement in exchange rates		8,122			(51	)		8,071
Balance at December 31, 2021	$	905,727		$	10,301		$	916,028

Summary of Amounts Recognized in Consolidated Statements of Loss and Comprehensive Loss

b) Amounts recognized in consolidated statements of loss and comprehensive loss

	Year ended December 31,
	2021		2020		2019
Accretion of lease liabilities included in finance costs	$	137,272	$	350,792	$	168,571
Depreciation of right-of-use assets 1		828,256		926,429		481,977
Expense related to variable lease payments 2		825,212		824,062		–
Expense related to short-term leases 2		4,550		–		–
	$	1,795,290	$	2,101,283	$	650,548

1  Included in depreciation and amortization expense.

 2 Included in rent expense within general and administrative expense.

Summary of Amounts Recognized in Consolidated Statements of Cash Flows

c) Amounts recognized in consolidated statements of cash flows

	Year ended December 31,
	2021		2020		2019
Total cash outflows included in operating activities	$	137,272	$	350,792	$	168,571
Total cash outflows included in financing activities	$	1,095,327	$	814,072	$	422,783