Trade Payables And Accrued Liabilities

9 Months Ended

12 Months Ended

Sep. 30, 2022

Dec. 31, 2021

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Trade Payables And Accrued Liabilities

NOTE 8 - TRADE PAYABLES AND ACCRUED LIABILITIES

	September 30, 2022		December 31, 2021
Trade payables	$	5,559,061	$	5,591,316
Accrued liabilities 1		5,141,981		5,398,389
Interest payable		832,829		233,854
Mastercard facility		379,260		296,669
Due to related parties		34,388		265,074
Income taxes payable		440,451		266,753
Indirect taxes payable		359,560		150,577
Other		259,156		218,677
Total trade payables and accrued liabilities 2	$	13,006,686	$	12,421,309

1 During the three and nine months ended September 30, 2022 the Company recorded a severance accrual of $1,008,848 to Salaries, wages and benefits as a result of its decision to exit the Technical Project Services (“TPS”) business. TPS denoted the Company’s professional services business offering industrial automation, detailed engineering, and commissioning services to process industry customers in Western Canada. 

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

NOTE 11 - TRADE PAYABLES AND ACCRUED LIABILITIES

	December 31, 2021		December 31, 2020
Trade payables	$	5,591,316	$	5,903,789
Accrued liabilities		5,398,389		4,795,742
Interest payable		233,854		425,054
Mastercard facility (Note 13)		296,669		600,590
Due to related parties (Note 28)		265,074		846,228
Income taxes payable		266,753		21,752
Indirect taxes payable		150,577		242,703
Other		218,677		88,398
Total trade payables and accrued liabilities	$	12,421,309	$	12,924,256