Trade and Other Receivables and Long-Term Receivables

9 Months Ended

12 Months Ended

Sep. 30, 2022

Dec. 31, 2021

Text Block [Abstract]

Trade and Other Receivables and Long-Term Receivables

NOTE 5 - TRADE AND OTHER RECEIVABLES AND LONG-TERM RECEIVABLES

	September 30, 2022			December 31, 2021
Trade receivables from contracts with customers	$	2,239,790		$	14,204,320
Unbilled revenue (Note 4)		917,989			756,042
Indirect taxes receivable		175,603			148,200
Income taxes receivable		60,530			2,217
Other receivables		598,213			919,954
Contract asset		25,118			86,777
Loss allowance		(1,139,880	)		(1,550,535	)
Total trade and other receivables - current 1	$	2,877,363		$	14,566,975

1 See Note 15 for the impact of the deconsolidation of a subsidiary.

Long-term receivables

Long-term receivables represent receivables associated with revenue contracts whereby certain customers make fixed monthly installment payments over a period of time, ranging from one to three years, for performance obligations delivered upfront. For contracts where all performance obligations were completed except for monthly post contract and support maintenance, amounts due are included in trade receivables from contracts with customers.

	September 30, 2022		December 31, 2021
Current portion of long-term receivables 1	$	201,331	$	397,060
Non-current portion of long-term receivables 2		6,171		343,371
Total long-term receivables	$	207,502	$	740,431

1 Net of expected credit loss allowance of $97,407 at September 30, 2022 (December 31, 2021 - $95,064).

2 Net of expected credit loss allowance of $61,619 at September 30, 2022 (December 31, 2021 - $61,619).

NOTE 6 - TRADE AND OTHER RECEIVABLES AND LONG-TERM RECEIVABLES

	December 31, 2021			December 31, 2020
Trade receivables from contracts with customers	$	14,204,320		$	10,182,229
Unbilled revenue (Note 5)		756,042			554,740
Indirect taxes receivable		148,200			341,583
Income taxes receivable		2,217			594,036
Other receivables		919,954			961,714
Contract asset 1		86,777			153,178
Loss allowance (Note 26(b))		(1,550,535	)		(474,666	)
Total trade and other receivables - current	$	14,566,975		$	12,312,814

1  At December 31, 2021, the total contract assets were $90,200 with the non-current portion of $3,423 included in other assets (December 31, 2020 - $314,894 total and $161,716 non-current). No new contract assets were recognized and amortization to cost of sales over the life of the contract assets continues to occur until June 30, 2023.

Long-term receivables

Long-term receivables represent receivables associated with revenue contracts whereby certain customers make fixed monthly installment payments over a period of time, ranging from one to three years, for performance obligations delivered upfront. For contracts where all performance obligations were completed except for monthly post contract and support maintenance, amounts due are included in trade receivables from contracts with customers.

	December 31, 2021		December 31, 2020
Current portion of long-term receivables 1	$	397,060	$	445,213
Non-current portion of long-term receivables 2		343,371		2,091,059
Total long-term receivables	$	740,431	$	2,536,272

1  Net of expected credit loss allowance of $95,064 at December 31, 2021 and $131,364 at December 31, 2020 (Note 26(b)).

2  Net of expected credit loss allowance of $61,619 at December 31, 2021 and nil at December 31, 2020 (Note 26(b)).