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Supplemental Cash Flow Information (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2022

Dec. 31, 2021

Changes in non-cash working

capital

For the three months ended March 31,		2022			2021
Trade and other receivables decrease (increase)	$	660,336		$	(775,128	)
Long-term receivables (increase)		(735,779	)		(3,332	)
Prepaid expenses and other assets decrease (increase)		478,464			(36,106	)
Trade payables and accrued liabilities increase		5,016,881			166,407
Deferred revenue increase		1,933,620			606,650
Increase (decrease) in working capital	$	7,353,522		$	(41,509	)

a) Changes in non-cash working capital



	2021		2020		2019

Trade and other receivables ( increase )		$ (3,342,737)		$ (2,006,780)		$ (169,896)

Long-term receivables decrease (increase)		1,682,646		(924,625)		(3,662,207)

Prepaid expenses and other assets decrease ( increase )		(591,737)		(1,119,123)		150,991

Trade payables and accrued liabilities (decrease) increase		(782,561)		2,513,477		1,102,361

Deferred revenue increase		1,045,868		632,839		447,511

Decrease in working capital		$ (1,988,521)		$ (904,212)		$ (2,131,240)

Non-cash investing and financing

activities

For the three months ended March 31,		2022		2021
Non-cash accretion of interest included in finance costs 1	$	739,729	$	759,709
Addition of right-of-use assets (Note 6)	$	6,322,509	$	—
Addition to lease liabilities (Note 6)	$	6,221,749	$	—
Non-cash broker warrants compensation	$	—	$	360,108

Associated with convertible

debentures.

c) Non-cash investing and financing activities


For the years ended December 31,		2021		2020		2019

Value of shares issued in business combination		$	–	$	8,186,620	$	13,320,000

Value of shares issued on conversion of 2021 Debentures	14(b)	$	14,436,728	$	–	$	–

Value of share issued on conversion of 2019 Debentures		$	–	$	50,000	$	–

Value of shares issued on AirFusion asset acquisition		$	–	$	820,000	$	–

Settlement of liabilities through issuance of common shares or RSUs		$	–	$	143,002	$	84,252

Non-cash accretion of interest included in finance cost		$	3,015,294	$	2,145,706	$	909,158

Non-cash broker warrants compensation	19 (b)	$	294,894	$	–	$	–

Non-cash underwriter warrants compensation	1 9 (b)	$	162,947	$	–	$	–

Non-cash warrants consideration associated with credit facility		$	195,066	$	–	$	–

Shares issued to extinguish the loan from Flow Capital		$	–	$	–	$	606,495

Addition to right-of-use assets		$	–	$	599,861	$	468,703

Addition to lease liabilities		$	–	$	599,861	$	586,000

Changes in liabilities arising from financing

activities

For the three months ended March 31,		2022			2021
Balance of loans, borrowings and PPP loans, beginning of period	$	13,215,601		$	14,102,718
New advances		3,233,250			2,151,212
Repayments of principal		(3,273,055	)		(2,641,604	)
Repayments of interest		(355,085	)		(190,684	)
Liability related items
Finance fees paid		170,530			12,981
Non-cash related items
Accretion of interest and debt issuance costs		206,849			230,392
Benefit from below market interest rate		—			(117,482	)
Foreign exchange and other		(71,915	)		(86,499	)
Balance of loans, borrowings and PPP loans, end of period	$	13,126,175		$	13,461,034



	2021		2020		2019

Balance of loans, borrowings and PPP loans, beginning of year		$ 14,102,718		$ 13,973,055		$ 78,285

New advances		10,664,916		8,726,766		16,539,700

Repayments of principal		(9,781,554)		(9,011,638)		(6,787,528)

Repayments of interest		(757,950)		(642,809)		(500,413)

Liability assumed		–		–		2,904,355

Liability related items

Assumption of loans in business combination		–		371,609		1,339,546

Forgiveness of PPP Loans		(1,835,237)		(124,507)		–

Finance fees paid		(191,310)		–

Non-cash related items

Accretion of interest and debt issuance costs		869,567		959,058		445,762

Loss on debt modification		138,908		–		–

Foreign exchange and other		5,543		(148,816)		(46,652)

Balance of loans, borrowings and PPP loans, end of year		$ 13,215,601		$ 14,102,718		$ 13,973,055