ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

9 Months Ended

Sep. 30, 2022

Payables and Accruals [Abstract]

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

5. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

	September 30, 2022		December 31, 2021
Accounts payable	$	445,186	$	414,117
Accrued expenses		350,698		981,027
Others		200,637		137,168
Accounts payable and accrued liabilities	$	996,521	$	1,532,312

Accrued expenses include professional fee payable of $72,955 (December 31, 2021 - $66,408), interest expense of $22,935 (December 31, 2021 – $24,797), Directors’ fees payable of $30,286 (December 31, 2021 - $39,309), withholding tax payable of $75,282 (December 31, 2021 - $89,236) legal expense payable of $149,240 (December 31, 2021 - $174,598,) and other items aggregating nil (December 31, 2021 - $86,679). Accrued expenses as of December 31, 2021, also included $500,000 related to reimbursement for satisfaction of secured debt of seller of IP asset.