Finance Costs (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.