XML 81 R66.htm IDEA: XBRL DOCUMENT v3.22.2.2
Other Income / Expense (Tables)
 6 Months Ended 12 Months Ended
Jun. 30, 2022
Dec. 31, 2021
Text Block [Abstract]    
Summary of finance cost
a)  Finance Costs
 
                                                                                                           
    
Three months ended June 30,
    
Six months ended June 30,
  
     
2022
     
2021
    
2022
     
2021
  
 Interest on loans and borrowings
   
$
734,854
 
   
$
286,144
 
  
$
1,131,557
 
   
$
533,508
 
 Interest on convertible debentures
   
 
1,126,304
 
   
 
1,592,597
 
  
 
2,454,350
 
   
 
3,105,233
 
 Interest on lease liabilities
   
 
118,368
 
   
 
75,179
 
  
 
201,417
 
   
 
154,854
 
 Transaction costs expensed
   
 
229,716
 
   
 
87,070
 
  
 
248,645
 
   
 
454,574
 
 Other finance costs
   
 
20,751
 
   
 
(94,404
) 
  
 
52,661
 
   
 
(65,656
) 
 Total finance costs
   
$
       2,229,993
 
   
$
  1,946,586
 
  
$
  4,088,630
 
   
$
  4,182,513
 
   
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 June 30,
    
Six months ended June 30,
  
     
2022
    
2021
    
2022
    
2021
  
 Gain on warrant liability remeasurement
1
   
$
(2,505,810
) 
  
$
—
 
  
$
(4,999,080
) 
  
$
—
 
 Gain on embedded derivatives
2
   
 
(32,519
) 
  
 
(1,107,784
) 
  
 
(32,519
) 
  
 
(1,164,059
) 
 Deferred charge loss
2
   
 
—
 
  
 
(5,322
) 
  
 
—
 
  
 
1,615,102
 
 Total fair value (gain) loss on derivatives
   
$
(2,538,329
) 
  
$
(1,113,106
) 
  
$
(5,031,599
) 
  
$
451,043
 
1
Unrealized change in fair value (Note 11).
2
Associated with the 2021 Debentures. Transactions detailed in the 2021 Annual Financial Statements.
 
   
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 June 30,
    
Six months ended June 30,
  
     
2022
    
2021
    
2022
    
2021
  
 Government assistance
1
   
$
(258,296
) 
  
$
(941,369
) 
  
$
(637,942
) 
  
$
(2,117,743
) 
 Government loan forgiveness
   
 
—
 
  
 
(181,770
) 
  
 
—
 
  
 
(299,082
) 
 Derecognition of contingent consideration
   
 
—
 
  
 
8,855
 
  
 
—
 
  
 
(572,262
) 
 Other
   
 
(5,728
) 
  
 
(40,718
) 
  
 
(24,350
) 
  
 
(76,221
) 
 Total other income
   
$
(264,024
) 
  
$
(1,155,002
) 
  
$
(662,292
) 
  
$
(3,065,308
) 
 
1
Majority of government assistance are 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.