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Loans And Borrowings (Tables)
 9 Months Ended 12 Months Ended
Sep. 30, 2022
Dec. 31, 2021
Disclosure of detailed information about borrowings [abstract]    
Disclosure of Detailed Information About Borrowings Explanatory
The carrying value of loans and borrowings by entities controlled by the Company are as follows. Note 18(b) includes the reconciliation of cash flows associated with borrowing activities.
 
    
September 30, 2022
     
December 31, 2021
  
Term loan (a)
    $ 6,307,392      $ 9,275,683  
Promissory notes (b)
      20,516,576        —    
Nations Interbanc facility
1, 3
      —          2,639,143  
Debenture payable to Industry Canada
      —          26,412  
Loan payable to related party
2
      —          335,860  
Oracle financing
3
      —          826,418  
Other loans and financing
      58,374        112,085  
    
 
 
     
 
 
  
Total
   
$
26,882,342
 
   
$
13,215,601
 
    
 
 
     
 
 
  
Current
      6,325,780        12,447,939  
Non-current
    $ 20,556,562      $ 767,662  
    
 
 
     
 
 
  
Total
   
$
26,882,342
 
   
$
13,215,601
 
    
 
 
     
 
 
  
 
1
Nations advanced $6,095,160 under the factor and security agreement and was repaid $6,941,465 in the current period (nine months ended September 30, 2021 - $6,546,561 advances and $6,371,429 repayments).
2
Loan which originally matured in January 2023 was repaid in full in August 2022.
3
Derecognized as a result of the deconsolidation of a subsidiary (Note 15). 
The carrying value of loans and borrowings by entities controlled by the Company are as follows:
 
     
December 31, 2021 
     
December 31, 2020 
  
     
Term loan
    $ 9,275,683       $ 10,928,055   
     
Nations Interbanc facility
      2,639,143         1,137,360   
     
Debenture payable to Industry Canada
      26,412         76,227   
     
Loan payable to related party
1
      335,860         318,428   
     
Oracle financing
2
      826,418         427,250   
     
Other loans and financing
      112,085         264,980   
     
Total
3
   
$
13,215,601 
 
   
$
13,152,300 
 
     
Current
      12,447,939         3,431,251   
     
Non-current
      767,662         9,721,049   
     
    
$
                  13,215,601 
 
   
$
                13,152,300 
 
 
 
1
 
Loan assumed as part of CSA Acquisition (Note 17(d)) which bears interest at 6% and matures in January 2023. Interest is payable annually and accrued interest is included in trade payables and accrued liabilities.
 
 
2
 
Financing arrangements provided by Oracle Credit Corporation (“Oracle”) bearing interest between 6.2% and 6.6%. Interest is due in quarterly installments with loans maturing in May 2023 and February 2024. During the year ended December 31, 2021, proceeds from additional funding received was $577,378 (December 31, 2020 - $495,944)
 
 
 
3
 
Note 30(b) includes the reconciliation of movements of liabilities to cash flows arising from financing activities.