Trade and Other Receivables and Long-Term Receivables (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2022

Dec. 31, 2021

Text Block [Abstract]

Summary of Trade and Other 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.

	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

Summary of Long-Term Receivables

	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).

	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)).