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SHARE-BASED COMPENSATION (Tables)
3 Months Ended
Mar. 31, 2023
Share-Based Payment Arrangements [Abstract]  
Disclosure of share-based payment arrangements compensation expense
Compensation expense related to the share-based compensation was recognized in the condensed interim consolidated statement of comprehensive earnings (loss) as follows:

Three months ended March 31,
20232022
$$
Administrative expenses1,039,8662,822,574
Selling expenses373,977971,984
1,413,8433,794,558

Disclosure of Outstanding Options
The following table summarizes the outstanding options as at March 31, 2023 and 2022 and changes during the three months then ended:
March 31, 2023March 31, 2022
Number of stock optionsWeighted average exercise priceNumber of stock optionsWeighted average exercise price
CA$CA$
Outstanding, beginning of year9,547,1852.119,072,1491.82
Granted1,543,7932.75
Outstanding, end of period11,090,9782.209,072,1491.82
Exercisable, end of period7,755,1071.356,383,0151.03
Disclosure of Equity Instruments Measured at Fair Value The following table summarizes the outstanding restricted share units as at March 31, 2023 and 2022 and changes during the three months then ended:
March 31, 2023March 31, 2022
Number of restricted share unitsWeighted average exercise priceNumber of restricted share unitsWeighted average exercise price
CA$CA$
Outstanding, beginning of year297,6588.3536,24718.59
Granted811,4582.75
Forfeited3,6136.92
Outstanding, end of period1,105,5034.2436,24718.59
Vested, end of period
The following table summarizes the outstanding deferred share units as at March 31, 2023 and 2022 and changes during the three months then ended:
March 31, 2023March 31, 2022
Number of deferred share unitsWeighted average exercise PriceNumber of deferred share unitsWeighted average exercise Price
CA$CA$
Outstanding, beginning of year301,0914.2318,75514.07
Outstanding, end of period301,0914.2318,75514.07
Vested, end of period301,0914.2318,75514.07