Other Income / Expense (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2022

Dec. 31, 2021

Text Block [Abstract]

Summary of finance cost

a) Finance Costs

	Three months ended March 31,
		2022		2021
Interest on loans and borrowings (Note 8)	$	396,703	$	247,364
Interest on convertible debentures		1,328,046		1,512,636
Interest on lease liabilities		83,049		79,675
Transaction costs expensed		18,929		367,504
Other finance costs		31,910		28,748
Total finance costs	$	1,858,637	$	2,235,927

	Year Ended December 31,
	2021		2020		2019
Interest on loans and borrowings (Note 12)	$	1,179,234	$	1,272,512	$	918,682
Interest on convertible debentures (Note 14)		5,740,346		4,410,206		2,130,247
Interest on lease liabilities (Note 8)		137,245		350,792		168,571
Transaction costs expensed 1		1,471,219		–		–
Other finance costs		90,750		–		–
Total finance costs	$	8,618,794	$	6,033,510	$	3,217,500

Summary of gains losses on change in fair value of derivatives

b) Fair value gain (loss) on derivatives

	Three months ended March 31,
		2022			2021
Gain on warrant liability remeasurement (Note 11) 1	$	(2,493,270	)	$	—
Gain on embedded derivatives 2		—			(56,275	)
Deferred charge loss 2		—			1,620,424
Total fair value (gain) loss on derivatives	$	(2,493,270	)	$	1,564,149

1 Change in fair value unrealized.

2 Associated with the 2021 Debentures (Note 10(b)).

Year Ended December 31,

	2021
Gain on embedded derivatives 1	$	(784,261	)
Deferred charge loss 1		1,615,102
Loss on substantial modification and conversion 1		8,571,881
Gain on warrant liability remeasurement (Note 15) 2		(3,362,601	)
Total	$	6,040,121

Summary of other income

c) Other income

		Three months ended March 31,
		2022			2021
Government assistance 1	$	(379,646	)	$	(1,176,374	)
Government loan forgiveness		—			(117,312	)
Derecognition of contingent consideration		—			(581,117	)
Other		(18,622	)		(35,503	)
Total other income	$	(398,268	)	$	(1,910,306	)

1       Majority of government grants from the Canadian Government for wage and rental subsidies.

	Year Ended December 31,
	2021		2020		2019
Government assistance 1	$	(4,201,822)	$	(2,775,677)	$	–
US Government loan forgiveness 2 (Note 16)		(1,825,237)		(124,507)		–
Derecognition of contingent consideration (Note 18)		(1,010,024)		–		–
Other		(89,014)		(32,158)		(167,913)
Total other income	$	(7,126,097)	$	(2,932,342)	$	(167,913)

1  Majority represents amounts received from the Canadian Government for wage and rental subsidies associated with COVID-19. The amount of government assistance available is dependent on the programs in place and the Company’s eligibility for these programs.