RIGHT-OF-USE ASSETS (Tables)

6 Months Ended

12 Months Ended

Apr. 30, 2022

Oct. 31, 2021

Right-of-use Assets

SCHEDULE OF RIGHT-OF-USE ASSETS

	Vancouver Office		Virginia Office			Nevada Office		Pilot Plant			Total
	$		$			$		$			$
Cost
Balance, October 31, 2020		59,701		–			22,856		357,949			440,506
Additions		91,237		287,847			–		–			379,084
Foreign exchange effect		5,943		4,544			1,724		26,997			39,208
Balance, October 31, 2021		156,881		292,391			24,580		384,946			858,798
Foreign exchange effect		–		(3,038	)		–		(12,278	)		(15,316	)
Balance, April 30, 2022		156,881		289,353			24,580		372,668			843,482
Accumulated Depreciation
Balance, October 31, 2020		42,142		–			14,434		9,943			66,519
Depreciation expense		44,259		15,288			8,915		117,292			185,754
Foreign exchange effect		3,876		241			1,231		2,602			7,950
Balance, October 31, 2021		90,277		15,529			24,580		129,837			260,223
Depreciation expense		22,229		33,790			–		62,347			118,366
Foreign exchange effect		–		(162	)		–		(4,766	)		(4,928	)
Balance, April 30, 2022		112,506		49,157			24,580		187,418			373,661
Net Book Value
Balance, October 31, 2020		17,559		–			8,422		348,006			373,987
Balance, October 31, 2021		66,604		276,862			–		255,109			598,575
Balance, April 30, 2022		44,375		240,196			–		185,250			469,821

	Vancouver Office			Virginia Office		Nevada Office			Pilot Plant		Total
	$			$		$			$		$
Cost
Balance, October 31, 2019		–			–		–			–		–
Initial adoption of ASU 2016-02		60,418			–		23,131			–		83,549
Additions		–			–		–			354,263		354,263
Foreign exchange effect		(717	)		–		(275	)		3,686		2,694
Balance, October 31, 2020		59,701			–		22,856			357,949		440,506
Additions		91,237			287,847		–			–		379,084
Foreign exchange effect		5,943			4,544		1,724			26,997		39,208
Balance, October 31, 2021		156,881			292,391		24,580			384,946		858,798
Accumulated Depreciation
Balance, October 31, 2019		–			–		–			–		–
Depreciation expense		41,708			–		14,286			9,841		65,835
Foreign exchange effect		434			–		148			102		684
Balance, October 31, 2020		42,142			–		14,434			9,943		66,519
Depreciation expense		44,259			15,288		8,915			117,292		185,754
Foreign exchange effect		3,876			241		1,231			2,602		7,950
Balance, October 31, 2021		90,277			15,529		24,580			129,837		260,223
Net Book Value
Balance, October 31, 2020		17,559			–		8,422			348,006		373,987
Balance, October 31, 2021		66,604			276,862		–			255,109		598,575