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Finance Costs
 12 Months Ended
Dec. 31, 2021
Text Block [Abstract]  
Finance Costs
NOTE 22 - FINANCE COSTS
 
   
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
 
 
1
 
Transaction costs include costs incurred associated with financing or equity transactions that are not otherwise netted against the debt or equity instrument. The majority of costs are associated with the USD brokered public offering (Note 19(a)), the 2021 Debentures (Note 14(b)), the Fiera term loan amendment (Note 12) and the ATB facility amendment (Note 13). See Note 31 (a) and (b) for subsequent changes to Fiera loan.