Loans And Borrowings (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2022

Dec. 31, 2021

Disclosure of detailed information about borrowings [abstract]

Disclosure of Detailed Information About Borrowings Explanatory

The carrying value of loans and borrowings by entities controlled by the Company are as follows. Note 17(b) includes the reconciliation of cash flows associated with borrowing activities.

	June 30, 2022		December 31, 2021
Term loan (a)		$              6,623,292		$                    9,275,683
Promissory notes (b)		19,342,593		—
Nations Interbanc facility 1		2,975,021		2,639,143
Debenture payable to Industry Canada		—		26,412
Loan payable to related party 2		349,980		335,860
Oracle financing		632,034		826,418
Other loans and financing		62,887		112,085
Total		$            29,985,807		$                  13,215,601
Current		$            10,399,574		$                  12,447,939
Non-current		$            19,586,233		$767,662
Total		$            29,985,807		$                  13,215,601

1 Nations advanced $5,433,688 under the factor and security agreement and was repaid $5,454,108 in the six months ended June 30, 2022 (six months ended June 30, 2021 - $4,842,450 advances and $6,020,883 repayments).

2 Loan which originally matured in January 2023 was repaid in full in August 2022.

The carrying value of loans and borrowings by entities controlled by the Company are as follows:

	December 31, 2021		December 31, 2020
Term loan	$	9,275,683	$	10,928,055
Nations Interbanc facility		2,639,143		1,137,360
Debenture payable to Industry Canada		26,412		76,227
Loan payable to related party 1		335,860		318,428
Oracle financing 2		826,418		427,250
Other loans and financing		112,085		264,980
Total 3	$	13,215,601	$	13,152,300
Current		12,447,939		3,431,251
Non-current		767,662		9,721,049
	$	13,215,601	$	13,152,300

1  Loan assumed as part of CSA Acquisition (Note 17(d)) which bears interest at 6% and matures in January 2023. Interest is payable annually and accrued interest is included in trade payables and accrued liabilities.

2  Financing arrangements provided by Oracle Credit Corporation (“Oracle”) bearing interest between 6.2% and 6.6%. Interest is due in quarterly installments with loans maturing in May 2023 and February 2024. During the year ended December 31, 2021, proceeds from additional funding received was $577,378 (December 31, 2020 - $495,944)

3  Note 30(b) includes the reconciliation of movements of liabilities to cash flows arising from financing activities.