Financial Instruments and Financial Risk Management (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2022

Dec. 31, 2021

Text Block [Abstract]

Summary of detailed information about carrying values of financial assets and liabilities measured

The following represents the carrying values of the financial assets and liabilities of the Company and the associated measurement basis for each balance.

Financial assets	Measurement basis		March 31, 2022		December 31, 2021
Cash and cash equivalents	Amortized cost	$	1,873,021	$	4,588,057
Trade and other receivables 1	Amortized cost		13,463,718		14,329,781
Long-term receivables	Amortized cost		1,464,641		740,431
		$	16,801,380	$	19,658,269
Financial liabilities
Bank indebtedness	Amortized cost	$	4,710,549	$	3,460,109
Trade payables and accrued liabilities 1	Amortized cost		16,336,480		12,003,979
Loans and borrowings	Amortized cost		13,126,175		13,215,601
Lease liabilities	Amortized cost		7,227,845		1,045,472
2019 Debentures - host liability	Amortized cost		22,922,383		22,185,170
2021 Debentures - host liability	Amortized cost		70,542		69,034
2021 Debentures embedded derivative	FVTPL		40,869		41,506
Warrant liability - business acquisition	FVTPL		701,226		709,835
Warrant liabilities - derivatives (Note 11)	FVTPL		5,359,556		7,975,137
Business acquisition payable	FVTPL		1,389,094		1,398,972
		$	71,884,719	$	62,104,815

1       Excludes amounts for indirect taxes, income taxes and contract assets, where applicable.

The following represents the carrying values of the financial assets and liabilities of the Company and the associated measurement basis for each balance.

Financial assets	Measurement basis	December 31, 2021		December 31, 2020
Cash and cash equivalents	Amortized cost	$	4,588,057	$	1,110,889
Trade and other receivables 1	Amortized cost		14,329,781		11,224,017
Long-term receivables	Amortized cost		740,431		2,536,272
Derivative asset	FVTPL		—		131,400
		$	19,658,269	$	15,002,578
Financial liabilities
Bank indebtedness	Amortized cost	$	3,460,109	$	976,779
Trade payables and accrued liabilities 1	Amortized cost		12,003,979		12,693,256
Loans and borrowings	Amortized cost		13,215,601		13,152,300
Lease liabilities 2	Amortized cost		1,045,472		3,945,076
2019 Debentures - host liability 3	Amortized cost		22,185,170		19,534,988
2021 Debentures - host liability 3	Amortized cost		69,034		—
2021 Debentures embedded derivative	FVTPL		41,506		—
Warrant liability - business acquisition	FVTPL		709,835		710,924
Warrant liabilities - derivatives (Note 15)	FVTPL		7,975,137		—
Business acquisition payable	Amortized cost		1,398,972		2,439,529
Other liabilities	Amortized cost		—		6,236,415
		$	62,104,815	$	59,689,267

1  Excludes amounts for indirect taxes, income taxes and contract asset, where applicable. Note 27 describes credit risk associated with trade receivables including reconciliation of expected credit loss allowance.

2  Lease liabilities are not subject to classification in the fair value hierarchy.

3  2019 Debentures (Note 14(a)) and 2021 Debentures host liability (Note 14(b)).