ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

9 Months Ended

Sep. 30, 2021

Payables and Accruals [Abstract]

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

5. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

	September 30, 2021		December 31, 2020
Accounts payable	$	197,187	$	991,565
Accrued expenses		813,861		905,629
Others		69,421		33,794
Accounts Payable and Accrued Liabilities	$	1,080,469	$	1,930,988

Accounts payable includes $nil (December 31, 2020 - $744,191) payable to an outside contractor in relation to facility construction. Accrued expenses include bonus payable of $nil (December 31, 2020 - $487,983), settlement of secured debt related to IP asset of $500,000 (December 31, 2020 - $nil) and Directors’ fees payable of $29,817 (December 31, 2020 - $128,448). Accounts payable and accrued liabilities include a total unpaid IPO cost of $nil (December 31, 2020 - $297,437).