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Other Income / Expense (Tables)
 9 Months Ended 12 Months Ended
Sep. 30, 2022
Dec. 31, 2021
Text Block [Abstract]    
Summary of finance cost
a) Finance Costs
 
    
Three months ended September 30,
     
Nine months ended September 30,
  
    
2022
     
2021
     
2022
    
2021
  
Interest on loans and borrowings
   
$
786,061
     
$
247,525
     
$
1,917,618
    
$
781,033
  
Interest on convertible debentures
     
609,756
       
1,320,886
       
3,064,106
      
4,426,119
  
Interest on lease liabilities
     
108,031
       
70,899
       
309,448
      
225,753
  
Transaction costs expensed
     
115,856
       
76,324
       
364,501
      
530,898
  
Other finance
costs (income)
     
(18,566
) 
     
(3,199
) 
     
34,095
      
(68,855
) 
    
 
 
     
 
 
     
 
 
    
 
 
  
Total finance costs
   
$
1,601,138
 
   
$
1,712,435
 
   
$
5,689,768
 
  
$
5,894,948
 
    
 
 
     
 
 
     
 
 
    
 
 
  
 
   
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.
Summary of (gains) losses on change in fair value of derivatives
b) Fair value (gain) loss on derivatives
 
    
Three months ended September 30,
     
Nine months ended September 30,
  
    
2022
     
2021
     
2022
    
2021
  
Gain on warrant liability remeasurement
1
    $ (2,359,935 )     $ (280,177 )     $ (7,359,015 )    $ (280,177 ) 
Gain on embedded derivatives
2
      (4,122 )       372,115        (36,641 )      (791,944 ) 
Loss on substantial modification and conversion
      —          8,571,881        —         8,571,881  
Deferred charge loss
2
      —          —          —         1,615,102  
    
 
 
     
 
 
     
 
 
    
 
 
  
Total fair value (gain) loss on derivatives
   
$
(2,364,057
) 
   
$
8,663,819
 
   
$
(7,395,656
) 
  
$
9,114,862
 
    
 
 
     
 
 
     
 
 
    
 
 
  
 
1
Unrealized change in fair value (Note 12).
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
 
 
1
 
Associated with the 2021 Debentures (Note 14(b)) of which the majority is realized at December 31, 2021.
 
2
 
Change in fair value unrealized (Note 26).
Summary of other income
c) Other income
 
    
Three months ended September 30,
     
Nine months ended September 30,
  
    
2022
     
2021
     
2022
    
2021
  
Government assistance
1
   
$
—  
     
$
(1,612,053
) 
   
$
(637,942
) 
  
$
(3,729,796
) 
Government loan forgiveness
     
—  
       
(787,699
) 
     
—  
      
(1,086,781
) 
Derecognition of contingent consideration
     
(368,806
) 
     
(1,973
) 
     
(368,806
) 
    
(574,235
) 
Fair
value adjustment to royalty receivable
2
     
(3,394,455
) 
     
—  
       
(3,394,455
) 
    
—  
  
Loss
on deconsolidation of subsidiary
2
     
210,488
       
—  
       
210,488
      
—  
  
Other
     
(117,537
) 
     
(4,809
) 
     
(141,887
) 
    
(81,030
) 
    
 
 
     
 
 
     
 
 
    
 
 
  
Total other income
   
$
(3,670,310
) 
   
$
(2,406,534
) 
   
$
(4,332,602
) 
  
$
(5,471,842
) 
    
 
 
     
 
 
     
 
 
    
 
 
  
 
1
Majority of government assistance are grants from the Canadian Government for wage and rental subsidies.
2
 
See Note 15.
 
   
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.
 
2
 
Includes other income recognized as below market interest rate benefit.