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0 53000 36250 20000 <div> 1. Organization and Nature of Operations Admiral Bay Resources Inc. ("Admiral") was incorporated in British Columbia on September 3, 1987. Effective September 23, 2019, Admiral was part of a three-cornered amalgamation among Admiral, 2693980 Ontario Inc. (a wholly owned subsidiary of Admiral) and Cultivar Holdings Ltd. (the "Transaction"). Admiral completed the acquisition of all the issued and outstanding shares of Cultivar Holdings Ltd. by way of a three-cornered amalgamation, pursuant to which 2693980 Ontario Inc., amalgamated with Cultivar Holdings Ltd. Pursuant to the Transaction, each registered shareholder of Cultivar Holdings Ltd. received one (1) common share in the capital of the Admiral for each common share held, resulting in the issuance of an aggregate of 97,439,900 common shares to Cultivar Holdings Ltd. Shareholders. As part of the Transaction, warrants of Cultivar Holdings Ltd. were replaced with common share purchase warrants of Admiral. At completion of the Transaction, Admiral changed its name to Cultivar Holdings Inc. (the "Company"). On April 9, 2020, the Company announced that it has completed its name change from "Cultivar Holdings Inc." to "Predictmedix Inc." (the "Name Change"). The CUSIP number assigned to the Company's common shares following the name change is CUSIP 74040L100 (ISIN CA74040L1004). In connection with the Name Change, the Company's trading symbol, as listed on the CSE and the OTCQB have also been changed from "CULT" to "PMED", and from "CVRHF" to "PMEDF", respectively. On February 15, 2018, the Company had acquired a 49% interest in a newly incorporated Cultivar JA Limited, ("CJA") a corporation incorporated under the laws of Jamaica. The remaining 51% interest was owned by local Jamaican business partners. On March 27, 2020, the Company sold and discontinued its interests in CJA (Note 5). On July 16, 2018, the Company had acquired a 100% interest in a newly incorporated CannIP Holdings Inc. (formerly 2639745 Ontario Inc.) ("Cann") a corporation incorporated under the laws of the province of Ontario. Cann is engaged in the development of cosmetic and edible product lines, as well as investment in technology to detect an individual influence of cannabis. The Company did a one for one share exchange with Cann and issued 29,800,000 common shares to the shareholders of Cann. The Company, through its subsidiaries, is in the business of investment in technology to detect if an individual is under the influence of cannabis and to predict substance addiction. The Company is currently focusing on artificial intelligence ("AI") technologies which are targeting two specific areas: 1) workplace health and safety and 2) healthcare. The Company's corporate head office is located at 77 King Street W, Suite 3000, Toronto, Ontario, Canada, M5K 1G8. </div>

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<div> 2. Basis of Presentation and Going Concern Basis of Preparation These consolidated financial statements have been prepared on the historical cost basis except for financial instruments recorded at fair value. In addition, these consolidated financial statements have been prepared using the accrual basis of accounting, except for cash flow information. The functional currency of the Company and its subsidiaries is the Canadian dollar, which is also the Company's reporting currency. Statement of Compliance The consolidated financial statements have been prepared in accordance with International Accounting Standards ("IAS") 1, "Presentation of Consolidated Financial Statements" using accounting policies consistent with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB") and interpretations issued by the International Financial Reporting Interpretations Committee ("IFRIC"). Basis of Consolidation These consolidated financial statements include the accounts of the Company and its subsidiaries; Cultivar Holdings Ltd. and Cann from the date of acquisition. The Company has a 100% interest in Cann and in Cultivar Holdings Ltd. The Company had a 49% interest in CJA which was sold on March 27, 2020 (see note 5). All inter-company transactions and balances have been eliminated on consolidation. Going Concern Assumption These consolidated financial statements have been prepared using IFRS on a going concern basis, which presumes the realization of assets and discharge of liabilities in the normal course of business, for the next fiscal year. At January 31, 2022, the Company had cash and cash equivalents of $211,302, working capital of $291,952 and an accumulated deficit of $6,015,189. The continuing operations of the Company are dependent on generation of revenues and profits and funding to be provided by equity investors. The Company intends to finance its future requirements through a combination of equity and/or debt issuance. There is no assurance that the Company will be able to obtain such financings or obtain them on favorable terms. This uncertainty may cast significant doubt about the ability of the Company to continue as a going concern. These consolidated financial statements do not include any adjustments to the carrying value or presentation of assets or liabilities that might be necessary should the Company be unable to continue as a going concern. These adjustments could be material. <div/> Significant Accounting Judgments and Estimates The preparation of these consolidated financial statements in compliance with IFRS requires management to make certain critical accounting estimates and assumptions. These estimates and assumptions affect the reported amounts of assets, liabilities, shareholders' equity, and the disclosure of contingent assets and liabilities, as at the date of the financial statements, and expenses for the years reported. Critical Judgements The preparation of these consolidated financial statements requires management to make judgements regarding the going concern of the Company (discussed above), as well as the determination of functional currency. The functional currency is the currency of the primary economic environment in which an entity operates and has been determined for each entity within the Company. The functional currency for the Company and its subsidiaries has been determined to be the Canadian dollar. Key Sources of Estimation Uncertainty Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements in conformity with IFRS requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting periods. Actual results could differ from those estimates and such differences could be significant. Significant estimates made by management affecting the consolidated financial statements include: Share-based payments Estimating fair value for granted stock options requires determining the most appropriate valuation model which is dependent on the terms and conditions of the grant. This estimate also requires determining the most appropriate inputs to the valuation model including the expected life of the option, volatility, dividend yield, and rate of forfeitures and making assumptions about them. Deferred tax assets & liabilities The estimation of income taxes includes evaluating the recoverability of deferred tax assets and liabilities based on an assessment of the Company's ability to utilize the underlying future tax deductions against future taxable income prior to expiry of those deductions. Management assesses whether it is probable that some or all of the deferred income tax assets and liabilities will not be realized. The ultimate realization of deferred tax assets and liabilities is dependent upon the generation of future taxable income, which in turn is dependent upon the successful discovery, extraction, development and commercialization of mineral reserves. To the extent that management's assessment of the Company's ability to utilize future tax deductions changes, the Company would be required to recognize more or fewer deferred tax assets or liabilities, and deferred income tax provisions or recoveries could be affected. </div> <div style="text-align:justify"> <div/> <div> <div> <div> <div> Key Sources of Estimation Uncertainty (Cont'd) Useful life of property and equipment Property and equipment is depreciated over its estimated useful life. Estimated useful lives are determined based on current facts and past experience and takes into consideration the anticipated physical life of the asset, the potential for technological obsolescence, and regulations. Useful life of intangible assets The intangible asset is depreciated over its estimated useful life. Estimated useful lives are determined based on current facts and past experience and takes into consideration the anticipated life of the asset, the potential for technological obsolescence, and regulations. COVID-19 Estimation Uncertainty In March 2020, the World Health Organization declared coronavirus COVID-19 a global pandemic. This contagious disease outbreak, which has continued to spread, and any related adverse public health developments, has adversely affected workforces, economies, and financial markets globally, potentially leading to an economic downturn. It is not possible for the Company to predict the duration or magnitude of the adverse results of the outbreak and its effects on the Company's business or ability to raise funds. Approval of the consolidated financial statements These consolidated financial statements were authorized for issuance by the Board of Directors on May 31, 2022. </div> </div> </div> </div> </div>

0.49

211302

291952

-6015189

3. Significant Accounting Policies The accounting policies set out below have been applied consistently to all periods presented in these consolidated financial statements. <div> Cash Cash comprises of cash held at banks and amounts held in trust. The majority of the Company's cash is held in a major financial institution. The Company does not invest in any asset-backed deposits or investments. </div> <div> Income taxes Income tax on profit or loss for the period comprises of current and deferred tax. Current tax is the expected tax paid or payable on the taxable income for the period, using tax rates enacted or substantively enacted at the statement of financial position date, and any adjustment to tax paid or payable in respect of previous periods. Deferred tax is recorded by providing for temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. A deferred tax asset is recognized only to the extent that it is probable that future taxable profits will be available against which the asset can be utilized. Deferred tax assets are reduced to the extent that it is no longer probable that the related tax benefit will be realized. The effect on deferred tax assets and liabilities of a change in income tax rates is recognized in the period that includes the date of the enactment or substantive enactment of the change. Deferred tax assets and liabilities are presented separately except where there is a right of set-off within fiscal jurisdictions </div> <div> Foreign currency translation Foreign currency transactions are translated into Canadian dollars as follows: At the transaction date, each asset, liability, revenue and expense denominated in a foreign currency is translated into Canadian dollars by the use of the exchange rate in effect at that date. At the period-end date, unsettled monetary assets and liabilities are translated into Canadian dollars by using the exchange rate in effect at the year-end date and the related translation differences are recognized in net loss. Non-monetary assets and liabilities that are measured at historical cost are translated into Canadian dollars by using the exchange rate in effect at the date of the initial transaction and are not subsequently restated. Non-monetary assets and liabilities that are measured at fair value or a revalued amount are translated into Canadian dollars by using the exchange rate in effect at the date the value is determined, and the related translation differences are recognized in net loss or other comprehensive loss consistent with where the gain or loss on the underlying non-monetary asset or liability has been recognized. </div> <div/> <div> Share Capital Common shares and warrants are classified as shareholders' equity. Incremental costs directly attributable to the issue of common shares are recognized as a reduction of shareholders' equity, net of tax. The Company has adopted a relative fair value method with respect to the measurement of common shares and warrants issued as private placement units. The relative fair value method allocates value to each component on a pro-rata basis, based on the fair value of the components calculated independently of one another. The Company considers the market value of the common shares issued as fair value and measures the fair value of the warrant component of the unit using the Black-Scholes option pricing model. The unit value is then allocated, pro-rata, between the two components, with fair value attributed to the warrants being recorded to the Company's warrant reserve. </div> <div> Loss per share Loss per share is computed by dividing the net loss applicable to common shares of the Company by the weighted average number of common shares outstanding for the relevant period. Diluted loss per common share is computed by dividing the net loss applicable to common shares by the sum of the weighted average number of common shares issued and outstanding and all additional common shares that would have been outstanding, if potentially dilutive instruments were converted. </div> <div> Share-based payments The Company grants stock options to buy common shares of the Company to consultants and service providers. The Company recognizes share-based compensation expense based on the estimated fair value of the options. A fair value measurement is made for each vesting instalment within each option grant and is determined using the Black-Scholes option-pricing model. The fair value of the options is recognized over the vesting period of the options granted as both share-based compensation expense and reserves. This includes a forfeiture estimate, which is revised for actual forfeitures in subsequent periods. The reserves account is subsequently reduced if the options are exercised, and the amount initially recorded is then credited to capital stock. In situations where equity instruments are issued to non-employees and some or all of the goods or services received by the entity as consideration cannot be specifically identified, they are measured at the fair value of the share-based payment. Otherwise, share-based payments are measured at the fair value of the goods or services received. </div> <div/> <div> <div> Property and equipment: Property and equipment is carried at cost, less accumulated amortization and accumulated impairment losses. The cost of the item of property and equipment consists of the purchase price, and any costs directly attributable to bringing the asset to the location and condition necessary for its intended use. An item of property and equipment is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on disposal of the asset, determined as the difference between the net disposal proceeds and the carrying amount of the asset, is recognized in the consolidated statement of loss and comprehensive loss. The cost of repairs and maintenance is expensed as incurred. The Company amortizes its property and equipment using the following rates: <div style="margin-left:22pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt"> <tr> <td style="width:50%">Equipment</td> <td style="width:50%">30% per annum, declining balance</td> </tr> </table> </div> </div> </div> <div> Intangible assets Intangible assets are measured at cost less accumulated amortization and accumulated impairment losses. Amortization is recorded on a straight-line basis over the estimated useful life of the asset acquired, which varies depending on the nature of the intangible asset. Intangible assets are amortized from the date when they are available for use. The estimated useful life is reviewed at the end of each reporting period with the effect of any changes in estimate being accounted for on a prospective basis. Internally incurred development costs are recognized as intangible assets when the following criteria are met: a) it is technically feasible to complete the intangible asset so that it will be available for use; b) management intends to complete the intangible asset and use or sell it; c) there is an ability to use or sell the intangible asset; d) it can be demonstrated how the intangible asset will generate probable future economic benefits; e) adequate technical, financial and other resources to complete the development and to use or sell the intangible asset are available; and f) the expenditure attributable to the intangible asset during its development can be reliably measured. Intangible assets may relate to the Company's external development expenditures in relation to intellectual property development. Development expenditures that do not meet these criteria are recognized as an expense as incurred. Intangible assets with definite lives are assessed for impairment whenever there is an indication that the intangible asset may be impaired. These intangible assets will be amortized when they are ready for use. The amortization period and the amortization method are reviewed at the end of each reporting period. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset are accounted for by changing the amortization period or method, as appropriate, and are treated as changes in accounting estimates on a prospective basis. </div> <div/> <div> Impairment The carrying amount of the Company's assets is reviewed for an indication of impairment at the end of each reporting period. If an indication of impairment exists, the Company makes an estimate of the asset's recoverable amount. Individual assets are grouped for impairment assessment purposes at the lowest level at which there are identifiable cash flows that are largely independent of the cash flows of other groups of assets. Recoverable amount of an asset group is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are adjusted for the risks specific to the asset group and are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money. Where the carrying amount of an asset group exceeds its recoverable amount, the asset group is considered impaired and is written down to its recoverable amount. Impairment losses are recognized in profit or loss. An assessment is made at each reporting date as to whether there is any indication that previously recognized impairment losses may no longer exist or may have decreased. If such indication exists, the recoverable amount is estimated. A previously recognized impairment loss is reversed only if there has been a change in the estimates used to determine the asset's recoverable amount. An impairment loss is reversed only to the extent that the asset's carrying amount does not exceed the carrying amount that would have been determined, net of depreciation, if no impairment loss had been recognized. </div> <div> Financial Instruments Financial assets and financial liabilities are recognized on the consolidated statements of financial position when the Company becomes a party to the contractual provisions of the financial instrument. The following is the Company's accounting policy for financial instruments under IFRS 9: Classification The Company classifies its financial instruments in the following categories: at fair value through profit and loss ("FVTPL"), at fair value through other comprehensive income (loss) ("FVTOCI") or at amortized cost. The Company determines the classification of financial assets at initial recognition. The classification of debt instruments is driven by the Company's business model for managing the financial assets and their contractual cash flow characteristics. Equity instruments that are held for trading are classified as FVTPL. For other equity instruments, on the day of acquisition the Company can make an irrevocable election (on an instrument-by-instrument basis) to designate them as at FVTOCI. Financial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL (such as instruments held for trading or derivatives) or if the Company has opted to measure them at FVTPL. <div/> Measurement Financial assets and liabilities at amortized cost Financial assets and liabilities at amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized cost less any impairment. Financial assets and liabilities at FVTPL Financial assets and liabilities carried at FVTPL are initially recorded at fair value and transaction costs are expensed in the consolidated statements of loss and comprehensive loss. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in the consolidated statements of loss and comprehensive loss in the period in which they arise. Debt investments at FVOCI These assets are subsequently measured at fair value. Interest income calculated using the effective interest method, foreign exchange gains and losses and impairment are recognized in profit or loss. Other net gains and losses are recognized in OCI. On derecognition, gains and losses accumulated in OCI are reclassified to profit or loss. Equity investments at FVOCI These assets are subsequently measured at fair value. Dividends are recognized as income in profit or loss unless the dividend clearly represents a recovery of part of the cost of the investment. Other net gains and losses are recognized in OCI and are never reclassified to profit or loss. Impairment of financial assets at amortized cost The Company recognizes a loss allowance for expected credit losses on financial assets that are measured at amortized cost. At each reporting date, the Company measures the loss allowance for the financial asset at an amount equal to the lifetime expected credit losses if the credit risk on the financial asset has increased significantly since initial recognition. If at the reporting date, the financial asset has not increased significantly since initial recognition, the Company measures the loss allowance for the financial asset at an amount equal to the twelve month expected credit losses. The Company shall recognize in the consolidated statements of loss and comprehensive loss, as an impairment gain or loss, the amount of expected credit losses (or reversal) that is required to adjust the loss allowance at the reporting date to the amount that is required to be recognized. Derecognition Financial assets The Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and substantially all of the associated risks and rewards of ownership to another entity. <div/> Financial liabilities The Company derecognizes a financial liability when its contractual obligations are discharged or cancelled or expired. The Company also derecognizes a financial liability when the terms of the liability are modified such that the terms and / or cash flows of the modified instrument are substantially different, in which case a new financial liability based on the modified terms is recognized at fair value. Gains and losses on derecognition are generally recognized in profit or loss. The Company's financial assets and liabilities are classified as follows: <div style="margin-left:36pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt"> <tr> <td style="width:50%;white-space:nowrap"> Asset or Liability </td> <td style="width:50%;white-space:nowrap">Classification</td> </tr> <tr> <td style="width:50%;background-color:#e6efff">Cash</td> <td style="width:50%;background-color:#e6efff">FVTPL</td> </tr> <tr> <td style="width:50%">Accounts receivable</td> <td style="width:50%">Amortized cost</td> </tr> <tr> <td style="width:50%;background-color:#e6efff">Accounts payable</td> <td style="width:50%;background-color:#e6efff">Amortized cost</td> </tr> </table> </div> The Company determines the fair value of financial instruments according to the following hierarchy based on the amount of observable inputs used to value the instrument. Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2 – Pricing inputs are other than quoted prices in active markets included in Level 1. Prices in Level 2 are either directly or indirectly observable as of the reporting date. Level 2 valuations are based on inputs, including quoted forward prices for commodities, time value and volatility factors, which can be substantially observed or corroborated in the marketplace. Level 3 – Valuations in this level are those with inputs for the asset or liability that are not based on observable market data. Cash has been measured at fair value using Level 1 inputs. Impairment of financial assets Financial assets are assessed at each reporting date to determine whether there is objective evidence that they are impaired. A financial asset is impaired if objective evidence indicates that a loss event has occurred after the initial recognition of the asset and that the loss event had a negative effect on the estimated future cash flows of that asset that can be estimated reliably. <div/> An impairment loss in respect of a financial asset measured at amortized cost is calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset's original effective interest rate. Losses are recognized in profit or loss and reflected in a separate line item. When a subsequent event causes the amount of impairment loss to decrease, the decrease in impairment loss is reversed through profit or loss. Revenue recognition Revenue is recognized at an amount that reflects the expected consideration receivable in exchange for transferring goods or services to a customer, applying the following five steps: 1. Identify the contract with a customer 2. Identify the performance obligations in the contract 3. Determine the transaction price 4. Allocate the transaction price to the performance obligations in the contract 5. Recognize revenue when (or as) the entity satisfies a performance obligation Under IFRS 15, the Company classified its revenue as being principally derived from the following source: <ul style="padding-left:0pt;list-style-type:disc"> <li style="margin-left:41.5pt;text-align:justify;padding-left:8.4pt">Screening services revenue on deployment of safe entry stations for use of the Company's technology.</li> </ul> Revenue from the sale of screening services is recognized based on the transaction price. Upfront fees as set-up fees are included in the transaction price and allocated to the performance obligation in the contract. Revenue is recognized as the performance obligations are satisfied. </div> <div/> <div> New standards not yet adopted Classification of Liabilities as Current or Non-Current (Amendments to IAS 1) The IASB has published Classification of Liabilities as Current or Non-Current (Amendments to IAS 1) which clarifies the guidance on whether a liability should be classified as either current or non-current. The amendment a) clarify that the classification of liabilities as current or non-current should only be based on rights that are in place "at the end of the reporting period" b) clarify that classification is unaffected by expectations about whether an entity will exercise its right to defer settlement of a liability, and c) make clear that settlement includes transfers to the counterparty of cash, equity instruments, other assets or services that result in extinguishment of the liability. This amendment is effective for annual periods beginning on or after January 1, 2022. Earlier application is permitted. The extent of the impact of adoption of this amendment has not yet been determined. </div>

<div> Cash Cash comprises of cash held at banks and amounts held in trust. The majority of the Company's cash is held in a major financial institution. The Company does not invest in any asset-backed deposits or investments. </div>

<div> Income taxes Income tax on profit or loss for the period comprises of current and deferred tax. Current tax is the expected tax paid or payable on the taxable income for the period, using tax rates enacted or substantively enacted at the statement of financial position date, and any adjustment to tax paid or payable in respect of previous periods. Deferred tax is recorded by providing for temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. A deferred tax asset is recognized only to the extent that it is probable that future taxable profits will be available against which the asset can be utilized. Deferred tax assets are reduced to the extent that it is no longer probable that the related tax benefit will be realized. The effect on deferred tax assets and liabilities of a change in income tax rates is recognized in the period that includes the date of the enactment or substantive enactment of the change. Deferred tax assets and liabilities are presented separately except where there is a right of set-off within fiscal jurisdictions </div>

<div> Foreign currency translation Foreign currency transactions are translated into Canadian dollars as follows: At the transaction date, each asset, liability, revenue and expense denominated in a foreign currency is translated into Canadian dollars by the use of the exchange rate in effect at that date. At the period-end date, unsettled monetary assets and liabilities are translated into Canadian dollars by using the exchange rate in effect at the year-end date and the related translation differences are recognized in net loss. Non-monetary assets and liabilities that are measured at historical cost are translated into Canadian dollars by using the exchange rate in effect at the date of the initial transaction and are not subsequently restated. Non-monetary assets and liabilities that are measured at fair value or a revalued amount are translated into Canadian dollars by using the exchange rate in effect at the date the value is determined, and the related translation differences are recognized in net loss or other comprehensive loss consistent with where the gain or loss on the underlying non-monetary asset or liability has been recognized. </div>

<div> Loss per share Loss per share is computed by dividing the net loss applicable to common shares of the Company by the weighted average number of common shares outstanding for the relevant period. Diluted loss per common share is computed by dividing the net loss applicable to common shares by the sum of the weighted average number of common shares issued and outstanding and all additional common shares that would have been outstanding, if potentially dilutive instruments were converted. </div>

<div> Share-based payments The Company grants stock options to buy common shares of the Company to consultants and service providers. The Company recognizes share-based compensation expense based on the estimated fair value of the options. A fair value measurement is made for each vesting instalment within each option grant and is determined using the Black-Scholes option-pricing model. The fair value of the options is recognized over the vesting period of the options granted as both share-based compensation expense and reserves. This includes a forfeiture estimate, which is revised for actual forfeitures in subsequent periods. The reserves account is subsequently reduced if the options are exercised, and the amount initially recorded is then credited to capital stock. In situations where equity instruments are issued to non-employees and some or all of the goods or services received by the entity as consideration cannot be specifically identified, they are measured at the fair value of the share-based payment. Otherwise, share-based payments are measured at the fair value of the goods or services received. </div>

<div> Property and equipment: Property and equipment is carried at cost, less accumulated amortization and accumulated impairment losses. The cost of the item of property and equipment consists of the purchase price, and any costs directly attributable to bringing the asset to the location and condition necessary for its intended use. An item of property and equipment is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on disposal of the asset, determined as the difference between the net disposal proceeds and the carrying amount of the asset, is recognized in the consolidated statement of loss and comprehensive loss. The cost of repairs and maintenance is expensed as incurred. The Company amortizes its property and equipment using the following rates: <div style="margin-left:22pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt"> <tr> <td style="width:50%">Equipment</td> <td style="width:50%">30% per annum, declining balance</td> </tr> </table> </div> </div>

0.30

<div> Intangible assets Intangible assets are measured at cost less accumulated amortization and accumulated impairment losses. Amortization is recorded on a straight-line basis over the estimated useful life of the asset acquired, which varies depending on the nature of the intangible asset. Intangible assets are amortized from the date when they are available for use. The estimated useful life is reviewed at the end of each reporting period with the effect of any changes in estimate being accounted for on a prospective basis. Internally incurred development costs are recognized as intangible assets when the following criteria are met: a) it is technically feasible to complete the intangible asset so that it will be available for use; b) management intends to complete the intangible asset and use or sell it; c) there is an ability to use or sell the intangible asset; d) it can be demonstrated how the intangible asset will generate probable future economic benefits; e) adequate technical, financial and other resources to complete the development and to use or sell the intangible asset are available; and f) the expenditure attributable to the intangible asset during its development can be reliably measured. Intangible assets may relate to the Company's external development expenditures in relation to intellectual property development. Development expenditures that do not meet these criteria are recognized as an expense as incurred. Intangible assets with definite lives are assessed for impairment whenever there is an indication that the intangible asset may be impaired. These intangible assets will be amortized when they are ready for use. The amortization period and the amortization method are reviewed at the end of each reporting period. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset are accounted for by changing the amortization period or method, as appropriate, and are treated as changes in accounting estimates on a prospective basis. </div>

<div> Impairment The carrying amount of the Company's assets is reviewed for an indication of impairment at the end of each reporting period. If an indication of impairment exists, the Company makes an estimate of the asset's recoverable amount. Individual assets are grouped for impairment assessment purposes at the lowest level at which there are identifiable cash flows that are largely independent of the cash flows of other groups of assets. Recoverable amount of an asset group is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are adjusted for the risks specific to the asset group and are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money. Where the carrying amount of an asset group exceeds its recoverable amount, the asset group is considered impaired and is written down to its recoverable amount. Impairment losses are recognized in profit or loss. An assessment is made at each reporting date as to whether there is any indication that previously recognized impairment losses may no longer exist or may have decreased. If such indication exists, the recoverable amount is estimated. A previously recognized impairment loss is reversed only if there has been a change in the estimates used to determine the asset's recoverable amount. An impairment loss is reversed only to the extent that the asset's carrying amount does not exceed the carrying amount that would have been determined, net of depreciation, if no impairment loss had been recognized. </div>

<div> Financial Instruments Financial assets and financial liabilities are recognized on the consolidated statements of financial position when the Company becomes a party to the contractual provisions of the financial instrument. The following is the Company's accounting policy for financial instruments under IFRS 9: Classification The Company classifies its financial instruments in the following categories: at fair value through profit and loss ("FVTPL"), at fair value through other comprehensive income (loss) ("FVTOCI") or at amortized cost. The Company determines the classification of financial assets at initial recognition. The classification of debt instruments is driven by the Company's business model for managing the financial assets and their contractual cash flow characteristics. Equity instruments that are held for trading are classified as FVTPL. For other equity instruments, on the day of acquisition the Company can make an irrevocable election (on an instrument-by-instrument basis) to designate them as at FVTOCI. Financial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL (such as instruments held for trading or derivatives) or if the Company has opted to measure them at FVTPL. <div/> Measurement Financial assets and liabilities at amortized cost Financial assets and liabilities at amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized cost less any impairment. Financial assets and liabilities at FVTPL Financial assets and liabilities carried at FVTPL are initially recorded at fair value and transaction costs are expensed in the consolidated statements of loss and comprehensive loss. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in the consolidated statements of loss and comprehensive loss in the period in which they arise. Debt investments at FVOCI These assets are subsequently measured at fair value. Interest income calculated using the effective interest method, foreign exchange gains and losses and impairment are recognized in profit or loss. Other net gains and losses are recognized in OCI. On derecognition, gains and losses accumulated in OCI are reclassified to profit or loss. Equity investments at FVOCI These assets are subsequently measured at fair value. Dividends are recognized as income in profit or loss unless the dividend clearly represents a recovery of part of the cost of the investment. Other net gains and losses are recognized in OCI and are never reclassified to profit or loss. Impairment of financial assets at amortized cost The Company recognizes a loss allowance for expected credit losses on financial assets that are measured at amortized cost. At each reporting date, the Company measures the loss allowance for the financial asset at an amount equal to the lifetime expected credit losses if the credit risk on the financial asset has increased significantly since initial recognition. If at the reporting date, the financial asset has not increased significantly since initial recognition, the Company measures the loss allowance for the financial asset at an amount equal to the twelve month expected credit losses. The Company shall recognize in the consolidated statements of loss and comprehensive loss, as an impairment gain or loss, the amount of expected credit losses (or reversal) that is required to adjust the loss allowance at the reporting date to the amount that is required to be recognized. Derecognition Financial assets The Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and substantially all of the associated risks and rewards of ownership to another entity. <div/> Financial liabilities The Company derecognizes a financial liability when its contractual obligations are discharged or cancelled or expired. The Company also derecognizes a financial liability when the terms of the liability are modified such that the terms and / or cash flows of the modified instrument are substantially different, in which case a new financial liability based on the modified terms is recognized at fair value. Gains and losses on derecognition are generally recognized in profit or loss. The Company's financial assets and liabilities are classified as follows: <div style="margin-left:36pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt"> <tr> <td style="width:50%;white-space:nowrap"> Asset or Liability </td> <td style="width:50%;white-space:nowrap">Classification</td> </tr> <tr> <td style="width:50%;background-color:#e6efff">Cash</td> <td style="width:50%;background-color:#e6efff">FVTPL</td> </tr> <tr> <td style="width:50%">Accounts receivable</td> <td style="width:50%">Amortized cost</td> </tr> <tr> <td style="width:50%;background-color:#e6efff">Accounts payable</td> <td style="width:50%;background-color:#e6efff">Amortized cost</td> </tr> </table> </div> The Company determines the fair value of financial instruments according to the following hierarchy based on the amount of observable inputs used to value the instrument. Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2 – Pricing inputs are other than quoted prices in active markets included in Level 1. Prices in Level 2 are either directly or indirectly observable as of the reporting date. Level 2 valuations are based on inputs, including quoted forward prices for commodities, time value and volatility factors, which can be substantially observed or corroborated in the marketplace. Level 3 – Valuations in this level are those with inputs for the asset or liability that are not based on observable market data. Cash has been measured at fair value using Level 1 inputs. Impairment of financial assets Financial assets are assessed at each reporting date to determine whether there is objective evidence that they are impaired. A financial asset is impaired if objective evidence indicates that a loss event has occurred after the initial recognition of the asset and that the loss event had a negative effect on the estimated future cash flows of that asset that can be estimated reliably. <div/> An impairment loss in respect of a financial asset measured at amortized cost is calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset's original effective interest rate. Losses are recognized in profit or loss and reflected in a separate line item. When a subsequent event causes the amount of impairment loss to decrease, the decrease in impairment loss is reversed through profit or loss. Revenue recognition Revenue is recognized at an amount that reflects the expected consideration receivable in exchange for transferring goods or services to a customer, applying the following five steps: 1. Identify the contract with a customer 2. Identify the performance obligations in the contract 3. Determine the transaction price 4. Allocate the transaction price to the performance obligations in the contract 5. Recognize revenue when (or as) the entity satisfies a performance obligation Under IFRS 15, the Company classified its revenue as being principally derived from the following source: <ul style="padding-left:0pt;list-style-type:disc"> <li style="margin-left:41.5pt;text-align:justify;padding-left:8.4pt">Screening services revenue on deployment of safe entry stations for use of the Company's technology.</li> </ul> Revenue from the sale of screening services is recognized based on the transaction price. Upfront fees as set-up fees are included in the transaction price and allocated to the performance obligation in the contract. Revenue is recognized as the performance obligations are satisfied. </div>

<div> New standards not yet adopted Classification of Liabilities as Current or Non-Current (Amendments to IAS 1) The IASB has published Classification of Liabilities as Current or Non-Current (Amendments to IAS 1) which clarifies the guidance on whether a liability should be classified as either current or non-current. The amendment a) clarify that the classification of liabilities as current or non-current should only be based on rights that are in place "at the end of the reporting period" b) clarify that classification is unaffected by expectations about whether an entity will exercise its right to defer settlement of a liability, and c) make clear that settlement includes transfers to the counterparty of cash, equity instruments, other assets or services that result in extinguishment of the liability. This amendment is effective for annual periods beginning on or after January 1, 2022. Earlier application is permitted. The extent of the impact of adoption of this amendment has not yet been determined. </div>

6514249

0.21

1367992

<div style="margin-bottom:0px"> <table cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="margin-top:0pt;margin-bottom:0px;vertical-align:bottom;border-top:2.25pt double rgb(0, 0, 0)"> </td> <td style="margin-top:0pt;margin-bottom:0px;vertical-align:bottom;border-top:2.25pt double rgb(0, 0, 0)"> </td> <td style="vertical-align:bottom;border-top:2.25pt double rgb(0, 0, 0);text-align:right;margin-bottom:0px"> </td> <td style="vertical-align:bottom;border-top:2.25pt double rgb(0, 0, 0);text-align:right;margin-bottom:0px"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0px;vertical-align:bottom;background-color:rgb(230, 239, 255)">Assets acquired by the Company:</td> <td style="margin-top:0pt;margin-bottom:0px;vertical-align:bottom;background-color:rgb(230, 239, 255)"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);margin-bottom:0px"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);margin-bottom:0px"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0px;vertical-align:bottom;padding-left:15pt">Cash</td> <td style="vertical-align:bottom;text-align:left;width:1%;margin-bottom:0px">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;margin-bottom:0px">3,448</td> <td style="vertical-align:bottom;text-align:left;width:2%;margin-bottom:0px"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0px;vertical-align:bottom;background-color:rgb(230, 239, 255);padding-left:15pt">Prepaid expenses</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:rgb(230, 239, 255);margin-bottom:0px"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:rgb(230, 239, 255);margin-bottom:0px">1,125</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:rgb(230, 239, 255);margin-bottom:0px"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0px;vertical-align:bottom">Liabilities assumed by the Company:</td> <td style="vertical-align:bottom;text-align:left;width:1%;margin-bottom:0px"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;margin-bottom:0px"> </td> <td style="vertical-align:bottom;text-align:left;width:2%;margin-bottom:0px"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0px;vertical-align:bottom;background-color:rgb(230, 239, 255);padding-left:15pt">Accounts payable and accrued liabilities</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:rgb(230, 239, 255);margin-bottom:0px"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:rgb(230, 239, 255);margin-bottom:0px">(19,127</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:rgb(230, 239, 255);margin-bottom:0px">)</td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0px;vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);padding-left:15pt">Loans payable</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:left;width:1%;margin-bottom:0px"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:right;width:15%;margin-bottom:0px">(107,525</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:left;width:2%;margin-bottom:0px">)</td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0px;vertical-align:bottom;background-color:rgb(230, 239, 255)">Net liabilities assumed</td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:left;width:1%;background-color:rgb(230, 239, 255);margin-bottom:0px"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:right;width:15%;background-color:rgb(230, 239, 255);margin-bottom:0px">(122,079</td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);text-align:left;width:2%;background-color:rgb(230, 239, 255);margin-bottom:0px">)</td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0px;vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0)">Fair value of shares issued</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:left;width:1%;margin-bottom:0px"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:right;width:15%;margin-bottom:0px">(1,367,992</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid rgb(0, 0, 0);text-align:left;width:2%;margin-bottom:0px">)</td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0px;vertical-align:bottom;background-color:rgb(230, 239, 255)">Loss on acquisition</td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);border-bottom:2.25pt double rgb(0, 0, 0);text-align:left;width:1%;background-color:rgb(230, 239, 255);margin-bottom:0px">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);border-bottom:2.25pt double rgb(0, 0, 0);text-align:right;width:15%;background-color:rgb(230, 239, 255);margin-bottom:0px">(1,490,071</td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);border-bottom:2.25pt double rgb(0, 0, 0);text-align:left;width:2%;background-color:rgb(230, 239, 255);margin-bottom:0px">)</td> </tr> </table> </div>

3448

1125

19127

107525

-122079

1367992

-1490071

<div> 5. Sale of interest in Cultivar JA Limited On March 27, 2020, the Company entered into a sale agreement (the "Sale Agreement") with respect to its 49% interest in Cultivar JA Limited ("Cultivar JA"), which holds a provisional cannabis cultivation license in Jamaica. Pursuant to the terms of the Sale Agreement, the Company's wholly-owned subsidiary, Cultivar Holdings Ltd., agreed to sell its 49% interest in Cultivar JA and all related royalty interests to the principals of Cultivar JA in exchange for the principals of Cultivar JA agreeing to return and cancel 4,000,000 common shares of the Company owned by the principals. In addition, the principals also agreed to terminate their right to receive an additional 500,000 common shares of the Company which had been reserved for issuance upon Jamaica's Licensing Authority issuing final approval for Cultivar JA's license. The sale agreement constituted a discontinued operation involving the loss of control of Cultivar JA by the Company. A discontinued operation is a component of the Company's business that represents a separate major line of business or a geographical area of operations that has been disposed of or is held for sale. Classification as a discontinued operation occurs upon disposal or earlier if the operation meets the criteria to be classified as held for sale. When an operation is classified as a discontinued operation the comparative statement of comprehensive loss and cash flow operation is re-presented as if the operation had been discontinued from the start of the comparative period. The sale agreement constituted a discontinued operation of the Company effective March 27, 2020. As a result, all the assets and liabilities of Cultivar JA have been removed from the statement of financial position of the Company. The cancellation of 4,000,000 shares of the Company have been valued at $540,000, being the fair value of the shares on the date of the sale transaction. The expenses of Cultivar JA have been determined to be a discontinued operation by the Company, and as a result, have been disclosed separately on the statement of income (loss) and comprehensive income (loss) <div style="margin-left:22pt"> <div> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#ffffff"> </td> <td style="vertical-align:bottom;background-color:#ffffff;text-align:right;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;background-color:#ffffff;text-align:center;border-bottom:0.75pt solid #000000;white-space:nowrap">For the year ended January 31, 2022 </td> <td style="vertical-align:bottom;background-color:#ffffff;text-align:center;border-bottom:0.75pt solid #000000;white-space:nowrap"> </td> <td style="vertical-align:bottom;background-color:#ffffff;text-align:right;border-bottom:0.75pt solid #000000;white-space:nowrap"> </td> <td style="vertical-align:bottom;background-color:#ffffff;text-align:center;border-bottom:0.75pt solid #000000;white-space:nowrap">For the year ended January 31, 2021 </td> <td style="vertical-align:bottom;background-color:#ffffff;text-align:center;border-bottom:0.75pt solid #000000"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#ffffff"> </td> <td style="vertical-align:bottom;background-color:#ffffff"> </td> <td style="vertical-align:bottom;background-color:#ffffff"> </td> <td style="vertical-align:bottom;background-color:#ffffff"> </td> <td style="vertical-align:bottom;background-color:#ffffff"> </td> <td style="vertical-align:bottom;background-color:#ffffff"> </td> <td style="vertical-align:bottom;background-color:#ffffff"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff;padding-left:15pt;text-indent:-15pt">Expenses: </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> </tr> <tr> <td style="vertical-align:bottom;padding-left:15pt;text-indent:-15pt">Amortization</td> <td style="vertical-align:bottom;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">2,871</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;padding-left:15pt;text-indent:-15pt;background-color:#e6efff">Interest expense</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">687</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;padding-left:15pt;text-indent:-15pt">Travel, entertainment and related</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">2,014</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;padding-left:15pt;text-indent:-15pt;background-color:#e6efff">Net loss for the period prior to the sale transaction</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">(5,572</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff">)</td> </tr> <tr> <td style="vertical-align:bottom;padding-left:15pt;text-indent:-15pt">Gain on divestiture</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">351,868</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;padding-left:15pt;text-indent:-15pt;background-color:#e6efff">Income (loss) from discontinued operations, net of tax</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff">346,296</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> </div> </div>

0.49

-4000000 500000 -4000000

-540000

<div> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#ffffff"> </td> <td style="vertical-align:bottom;background-color:#ffffff;text-align:right;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;background-color:#ffffff;text-align:center;border-bottom:0.75pt solid #000000;white-space:nowrap">For the year ended January 31, 2022 </td> <td style="vertical-align:bottom;background-color:#ffffff;text-align:center;border-bottom:0.75pt solid #000000;white-space:nowrap"> </td> <td style="vertical-align:bottom;background-color:#ffffff;text-align:right;border-bottom:0.75pt solid #000000;white-space:nowrap"> </td> <td style="vertical-align:bottom;background-color:#ffffff;text-align:center;border-bottom:0.75pt solid #000000;white-space:nowrap">For the year ended January 31, 2021 </td> <td style="vertical-align:bottom;background-color:#ffffff;text-align:center;border-bottom:0.75pt solid #000000"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#ffffff"> </td> <td style="vertical-align:bottom;background-color:#ffffff"> </td> <td style="vertical-align:bottom;background-color:#ffffff"> </td> <td style="vertical-align:bottom;background-color:#ffffff"> </td> <td style="vertical-align:bottom;background-color:#ffffff"> </td> <td style="vertical-align:bottom;background-color:#ffffff"> </td> <td style="vertical-align:bottom;background-color:#ffffff"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff;padding-left:15pt;text-indent:-15pt">Expenses: </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> </tr> <tr> <td style="vertical-align:bottom;padding-left:15pt;text-indent:-15pt">Amortization</td> <td style="vertical-align:bottom;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">2,871</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;padding-left:15pt;text-indent:-15pt;background-color:#e6efff">Interest expense</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">687</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;padding-left:15pt;text-indent:-15pt">Travel, entertainment and related</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">2,014</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;padding-left:15pt;text-indent:-15pt;background-color:#e6efff">Net loss for the period prior to the sale transaction</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">(5,572</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff">)</td> </tr> <tr> <td style="vertical-align:bottom;padding-left:15pt;text-indent:-15pt">Gain on divestiture</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">351,868</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;padding-left:15pt;text-indent:-15pt;background-color:#e6efff">Income (loss) from discontinued operations, net of tax</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff">346,296</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> </div>

2871

687

2014

0 -5572

351868

346296

70060

<div> 7. Property and Equipment <div style="margin-left:22pt"> <table cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000;text-align:right"> </td> <td style="background-color:rgb(255, 255, 255);border-top:1.5pt solid rgb(0, 0, 0);border-bottom:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;vertical-align:middle">Equipment</td> <td style="vertical-align:bottom;background-color:rgb(255, 255, 255);border-top:1.5pt solid rgb(0, 0, 0);border-bottom:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;background-color:rgb(255, 255, 255);border-top:1.5pt solid rgb(0, 0, 0);border-bottom:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;background-color:rgb(255, 255, 255);border-top:1.5pt solid rgb(0, 0, 0);border-bottom:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap"> Leasehold Improvement </td> <td style="vertical-align:bottom;background-color:rgb(255, 255, 255);border-top:1.5pt solid rgb(0, 0, 0);border-bottom:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;background-color:rgb(255, 255, 255);border-top:1.5pt solid rgb(0, 0, 0);border-bottom:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap"> </td> <td style="background-color:rgb(255, 255, 255);border-top:1.5pt solid rgb(0, 0, 0);border-bottom:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;vertical-align:middle">Total</td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000;text-align:center"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Cost</td> <td style="vertical-align:bottom;background-color:#e6efff;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> </tr> <tr> <td style="vertical-align:bottom">Balance as at January 31, 2020</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%">21,953</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%">9,916</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%">31,869</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Discontinuance of business (Note 5)</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">(8,585</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff">)</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">(9,916</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff">)</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">(18,501</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff">)</td> </tr> <tr> <td style="vertical-align:bottom">Balance as at January 31, 2021</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%">13,368</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%">13,368</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Additions</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">84,755</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">84,755</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Balance as at January 31, 2022</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;text-align:right;width:15%">98,123</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;text-align:right;width:15%">98,123</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Accumulated Amortization</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;width:15%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;width:15%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;width:15%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Balance as at January 31, 2020</td> <td style="vertical-align:bottom;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">5,749</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">5,929</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">11,678</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Amortization</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">3,509</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">3,509</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Discontinuance of business (Note 5)</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">(4,078</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%">)</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">(5,929</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%">)</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">(10,007</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%">)</td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Balance as at January 31, 2021</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">5,180</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">5,180</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Amortization</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">16,688</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">16,688</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Balance as at January 31, 2022</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">21,868</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">21,868</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Net Carrying Amounts</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">As at January 31, 2022</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">76,255</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">76,255</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000">As at January 31, 2021</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%">8,188</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%">8,188</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> </table> </div> </div>

<table cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000;text-align:right"> </td> <td style="background-color:rgb(255, 255, 255);border-top:1.5pt solid rgb(0, 0, 0);border-bottom:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;vertical-align:middle">Equipment</td> <td style="vertical-align:bottom;background-color:rgb(255, 255, 255);border-top:1.5pt solid rgb(0, 0, 0);border-bottom:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;background-color:rgb(255, 255, 255);border-top:1.5pt solid rgb(0, 0, 0);border-bottom:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;background-color:rgb(255, 255, 255);border-top:1.5pt solid rgb(0, 0, 0);border-bottom:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap"> Leasehold Improvement </td> <td style="vertical-align:bottom;background-color:rgb(255, 255, 255);border-top:1.5pt solid rgb(0, 0, 0);border-bottom:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;background-color:rgb(255, 255, 255);border-top:1.5pt solid rgb(0, 0, 0);border-bottom:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap"> </td> <td style="background-color:rgb(255, 255, 255);border-top:1.5pt solid rgb(0, 0, 0);border-bottom:1.5pt solid rgb(0, 0, 0);text-align:center;white-space:nowrap;vertical-align:middle">Total</td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000;text-align:center"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Cost</td> <td style="vertical-align:bottom;background-color:#e6efff;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#e6efff;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> </tr> <tr> <td style="vertical-align:bottom">Balance as at January 31, 2020</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%">21,953</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%">9,916</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%">31,869</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Discontinuance of business (Note 5)</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">(8,585</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff">)</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">(9,916</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff">)</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">(18,501</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff">)</td> </tr> <tr> <td style="vertical-align:bottom">Balance as at January 31, 2021</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%">13,368</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%">13,368</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Additions</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">84,755</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">84,755</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Balance as at January 31, 2022</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;text-align:right;width:15%">98,123</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;text-align:right;width:15%">98,123</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Accumulated Amortization</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;width:15%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;width:15%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:right;width:15%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Balance as at January 31, 2020</td> <td style="vertical-align:bottom;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">5,749</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">5,929</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">11,678</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Amortization</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">3,509</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">3,509</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Discontinuance of business (Note 5)</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">(4,078</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%">)</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">(5,929</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%">)</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">(10,007</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%">)</td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Balance as at January 31, 2021</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">5,180</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">5,180</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Amortization</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">16,688</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">16,688</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Balance as at January 31, 2022</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">21,868</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">21,868</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Net Carrying Amounts</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">As at January 31, 2022</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">76,255</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">76,255</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000">As at January 31, 2021</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%">8,188</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%">8,188</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> </table>

21953

9916

31869

8585

9916

18501

13368

84755

98123

-5749

-5929

-11678

3509

-4078

-5929

-10007

-5180

16688

-21868

76255

8188

25000

20000 30000 78000 0.20 2500000 200000 <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000;background-color:#e6efff">Consideration</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Cash consideration on closing</td> <td style="vertical-align:bottom;width:1%;text-align:left">$</td> <td style="vertical-align:bottom;width:15%;text-align:right">25,000</td> <td style="vertical-align:bottom;width:2%;text-align:left"> </td> </tr> <tr> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;background-color:#e6efff">Issued shares (50,000 shares issued at $1.06/share)</td> <td style="vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff">53,000</td> <td style="vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;width:1%;text-align:left">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;width:15%;text-align:right">78,000</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;width:2%;text-align:left"> </td> </tr> <tr> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;background-color:#e6efff"> </td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;width:15%;text-align:right;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;width:2%;text-align:left;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000">Purchase Price allocation</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;width:15%;text-align:right"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;width:2%;text-align:left"> </td> </tr> <tr> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;background-color:#e6efff">Intangible asset- MWB remote patient monitoring platform</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;width:1%;text-align:left;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;width:15%;text-align:right;background-color:#e6efff">78,000</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;width:2%;text-align:left;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;border-bottom:2.25pt double #000000"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;width:1%;text-align:left">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;width:15%;text-align:right">78,000</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;width:2%;text-align:left"> </td> </tr> </table>

25000

50000 1.06 53000 78000

78000

straight line

P5Y

<table cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:justify;padding-left:92.5pt"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center">MWB </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center">IDSS</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center">Total</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center"> </td> </tr> <tr> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff;padding-left:5pt">Cost</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;padding-left:5pt">Balance at January 31, 2020</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;background-color:#e6efff;padding-left:10pt">Acquisition</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">78,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">78,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;padding-left:10pt">Additions</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">13,970</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">156,040</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">170,010</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff;padding-left:5pt">Balance at January 31, 2021</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">91,970</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">156,040</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">248,010</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;padding-left:10pt">Additions</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">46,591</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">286,778</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">333,369</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff;padding-left:5pt">Balance at January 31, 2022</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">138,561</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">442,818</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">581,379</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;padding-left:5pt">Accumulated amortization:</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;background-color:#e6efff;padding-left:5pt">Balance as at January 1, 2020</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;padding-left:5pt">Amortization</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff;padding-left:5pt">Balance as at January 31, 2021</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;padding-left:5pt">Amortization</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">18,990</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">43,611</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">62,601</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;background-color:#e6efff;padding-left:5pt">Balance as at January 31, 2022</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">18,990</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">43,611</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">62,601</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;padding-left:5pt">Net Book Value</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;background-color:#e6efff;padding-left:5pt">Balance, January 31, 2021</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">91,970</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">156,040</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">248,010</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:justify;padding-left:5pt">Balance, January 31, 2022</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%">119,571</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%">399,207</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%">518,778</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> </table>

78000

13970

156040

170010

91970

156040

248010

46591

286778

333369

138561

442818

581379

-18990

-43611

-62601

-18990

-43611

-62601

91970

156040

248010

119571

399207

518778

<div> 9. Leases Right-of-use assets of $nil (January 31, 2021- $nil) and total lease liability of $nil (January 31, 2021- $nil) have been removed from the statement of financial position of the Company as of January 31, 2021 on account of the sale of Company's interest in Cultivar JA (Note 5). Right of use assets The Company's right of use assets as at January 31, 2022 and 2021 were as follows: <div style="margin-left:22pt"> <table cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000;padding-left:1.55pt"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000;text-align:center"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000;text-align:center"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000;text-align:center"> </td> </tr> <tr> <td style="vertical-align:bottom;padding-left:1.8pt;background-color:#e6efff">Balance as at January 31, 2020</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">12,192</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;padding-left:1.8pt">Amortization</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">(2,871</td> <td style="vertical-align:bottom;text-align:left;width:2%">)</td> </tr> <tr> <td style="vertical-align:bottom;padding-left:1.8pt;background-color:#e6efff">Discontinuance of business (Note 5)</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">(9,321</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff">)</td> </tr> <tr> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;padding-left:1.3pt">As at January 31, 2022 and 2021</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> </table> </div> Lease liability At the commencement date of the leases, the lease liability was measured at the present value of the lease payments that were not paid at that date. The lease payments are discounted using an interest rate of 18% which is the Company's incremental borrowing rate. Lease liability interest expense recognized in profit and loss and lease payments recognized in the financing component of statement of cash flows are as follows: <div style="margin-left:22pt"> <table cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000;padding-left:1.55pt"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000;text-align:center"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000;text-align:center"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000;text-align:center"> </td> </tr> <tr> <td style="vertical-align:bottom;padding-left:1.8pt;background-color:#e6efff">Balance as at January 31, 2020</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">15,189</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;padding-left:1.8pt">Interest expense</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">687</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;padding-left:1.8pt;background-color:#e6efff">Lease payments made during the year</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">(2,129</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff">)</td> </tr> <tr> <td style="vertical-align:bottom;padding-left:1.8pt">Discontinuance of business (Note 5)</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">(13,747</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%">)</td> </tr> <tr> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;padding-left:1.3pt;background-color:#e6efff">As at January 31, 2022 and 2021</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> The Company's lease liability as at January 31, 2022 and 2021 was as follows: <div style="margin-left:22pt"> <table cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000;padding-left:1.55pt"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000;text-align:center"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap">January 31, 2022</td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000;text-align:center;white-space:nowrap">January 31, 2021</td> <td style="vertical-align:bottom;background-color:#ffffff;border-top:1.5pt solid #000000;text-align:center"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#ffffff;padding-left:1.8pt"> </td> <td style="vertical-align:bottom;background-color:#ffffff;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#ffffff;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#ffffff;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#ffffff;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#ffffff;text-align:right"> </td> <td style="vertical-align:bottom;background-color:#ffffff;text-align:right"> </td> </tr> <tr> <td style="vertical-align:bottom;padding-left:1.8pt;background-color:#e6efff">Lease liability - current</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;padding-left:3.1pt">Lease liability - non- current</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;padding-left:1.3pt;background-color:#e6efff">Total lease liability</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> </div>

12192

2871

9321

15189

687

2129

13747

<div> 10. Stock-based Compensation The Company has established a stock option plan whereby officers, directors, employees and service providers may be granted options to purchase common shares at a fixed price. Vesting and expiry provisions are determined at the date of grant. The plan provides for the issuance of stock options to acquire up to 10% of the Company's issued and outstanding capital. The plan is a rolling plan as the number of shares reserved for issuance pursuant to the grant of stock options will increase as the Company's issued and outstanding share capital increases. Year ended January 31, 2021 a) In October 2018, the Company granted options to a consultant to acquire a total of 250,000 common shares. These options were issued at an exercise price of $0.10 per share and vested 75,000 immediately, 37,500 at the date of engineering milestone (vested during the quarter ended July 31, 2019) and balance 137,500 on completion of additional milestones, including 75,000 on model development (vested during the quarter ended October 31, 2019) and 62,500 on project handover with an expiry term of two years. These options expired unexercised in October 2020. The fair value of each option used for the purpose of estimating the stock-based compensation was estimated using the Black-Scholes option pricing model with the following assumptions: <div style="margin-left:22pt"> <div> <table cellpadding="0" cellspacing="0" style="font-size:10pt;border-collapse:collapse;width:100%;border-color:#000000"> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Risk free rate</td> <td style="vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff">2.26%</td> <td style="vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Expected dividends</td> <td style="vertical-align:bottom;width:1%;text-align:left"> </td> <td style="vertical-align:bottom;width:15%;text-align:right">0%</td> <td style="vertical-align:bottom;width:2%;text-align:left"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Expected forfeiture rate</td> <td style="vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff">0%</td> <td style="vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Expected volatility</td> <td style="vertical-align:bottom;width:1%;text-align:left"> </td> <td style="vertical-align:bottom;width:15%;text-align:right">100%</td> <td style="vertical-align:bottom;width:2%;text-align:left"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Expected life</td> <td style="vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff">2 years</td> <td style="vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Unvested stock-based compensation expense as of January 31, 2021</td> <td style="vertical-align:bottom;width:1%;text-align:left">$</td> <td style="vertical-align:bottom;width:15%;text-align:right">-</td> <td style="vertical-align:bottom;width:2%;text-align:left"> </td> </tr> </table> </div> </div> During the year ended January 31, 2021, the Company expensed $3,311, resulting in unvested stock-based compensation expense of $nil as of January 31, 2021. b) In November 2018, the Company granted options to a consultant to acquire a total of 100,000 common shares. These options were issued at an exercise price of $0.10 per share and vested 25,000 immediately, and 25,000 each on April 1, 2019, September 1, 2019 and March 1, 2020 with an expiry term of three years. The fair value of each option used for the purpose of estimating the stock-based compensation is estimated using the Black-Scholes option pricing model with the following assumptions: <div style="margin-left:22pt"> <div> <table cellpadding="0" cellspacing="0" style="font-size:10pt;border-collapse:collapse;width:100%;border-color:#000000"> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Risk free rate</td> <td style="vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;background-color:#e6efff">2.30%</td> <td style="vertical-align:bottom;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Expected dividends</td> <td style="vertical-align:bottom"> </td> <td style="vertical-align:bottom;text-align:right">0%</td> <td style="vertical-align:bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Expected forfeiture rate</td> <td style="vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;background-color:#e6efff">0%</td> <td style="vertical-align:bottom;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Expected volatility</td> <td style="vertical-align:bottom"> </td> <td style="vertical-align:bottom;text-align:right">100%</td> <td style="vertical-align:bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Expected life</td> <td style="vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;background-color:#e6efff">3 years</td> <td style="vertical-align:bottom;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Unvested stock-based compensation expense as of January 31, 2021</td> <td style="vertical-align:bottom;width:1%;text-align:left">$</td> <td style="vertical-align:bottom;width:15%;text-align:right">-</td> <td style="vertical-align:bottom;width:2%;text-align:left"> </td> </tr> </table> </div> </div> During the year ended January 31, 2021, the Company expensed $260, resulting in unvested stock-based compensation expense of $nil as of January 31, 2021. <div/> c) On April 6, 2020, the Company granted options to its directors, officers and consultants to purchase up to 9,850,000 common shares. These options were issued at an exercise price of $0.15 per share and have varying vesting periods, with the majority being in equal installments over a quarterly basis throughout the term. These options have a term of one (1) year expiring on April 6, 2021. The fair value of each option used for the purpose of estimating the stock-based compensation is estimated using the Black-Scholes option pricing model with the following assumptions: <div style="margin-left:22pt"> <div> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Risk free rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right">0.47%</td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected dividends</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom"> </td> <td style="vertical-align:bottom;text-align:right">0%</td> <td style="vertical-align:bottom;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected forfeiture rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right">0%</td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected volatility</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom"> </td> <td style="vertical-align:bottom;text-align:right">135%</td> <td style="vertical-align:bottom;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected life</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right">1 year</td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Unvested stock-based compensation expense as of January 31, 2021</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> </table> </div> </div> During the year ended January 31, 2021, the Company expensed $742,833 relating to the vesting of options, resulting in unvested stock-based compensation expense of $nil as of January 31, 2021. d) On July 17, 2020, the Company granted options to a consultant to purchase up to 80,000 common shares. These options were issued at an exercise price of $1.02 per share and vest one year after date of grant. These options have a term of five (5) years expiring on July 17, 2025. The fair value of each option used for the purpose of estimating the stock-based compensation is estimated using the Black-Scholes option pricing model with the following assumptions: <div style="margin-left:22pt"> <table cellpadding="0" cellspacing="0" style="font-size:10pt;border-collapse:collapse;width:100%;border-color:#000000"> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Risk free rate</td> <td style="vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff">0.35%</td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Expected dividends</td> <td style="vertical-align:bottom;width:1%;text-align:left"> </td> <td style="text-align:right;vertical-align:bottom;width:15%">0%</td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Expected forfeiture rate</td> <td style="vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff">0%</td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Expected volatility</td> <td style="vertical-align:bottom;width:1%;text-align:left"> </td> <td style="text-align:right;vertical-align:bottom;width:15%">207%</td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Expected life</td> <td style="vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff">5 years</td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Unvested stock-based compensation expense as of January 31, 2021</td> <td style="vertical-align:bottom;width:1%;text-align:left">$</td> <td style="text-align:right;vertical-align:bottom;width:15%">34,246</td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> </table> </div> During the year ended January 31, 2021, the Company expensed $40,603 relating to the vesting of options, resulting in unvested stock- based compensation expense of $34,246 as of January 31, 2021. e) On September 10, 2020, the Company granted options to a consultant to purchase up to 70,000 common shares. These options were issued at an exercise price of $0.54 per share and vest on completion of milestones, including 40,000 upon approval of a McGill University study and 30,000 upon completion of the study. The Company did not record any stock-based compensation on these options, as they have not yet vested as at January 31, 2021. <div/> f) On September 17, 2020, the Company granted options to a consultant to purchase up to 200,000 common shares. These options were issued at an exercise price of $0.54 per share and vest on date of grant. These options expire on March 30, 2022. The fair value of each option used for the purpose of estimating the stock-based compensation is estimated using the Black-Scholes option pricing model with the following assumptions: <div style="margin-left:22pt"> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Risk free rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right">0.26%</td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected dividends</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom"> </td> <td style="vertical-align:bottom;text-align:right">0%</td> <td style="vertical-align:bottom;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected forfeiture rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right">0%</td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected volatility</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom"> </td> <td style="vertical-align:bottom;text-align:right">189%</td> <td style="vertical-align:bottom;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected life</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right">1.5 years</td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Unvested stock-based compensation expense as of January 31, 2021</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> </table> </div> During the year ended January 31, 2021, the Company expensed $81,979, relating to the vesting of options, resulting in unvested stock- based compensation expense of $nil as of January 31, 2021. g) On September 21, 2020, the Company granted options to a consultant to purchase up to 250,000 common shares. These options were issued at an exercise price of $0.59 per share and vest in equal installments over a quarterly basis throughout the term. These options have a term of one (1) year expiring on September 21, 2021. The fair value of each option used for the purpose of estimating the stock-based compensation is estimated using the Black-Scholes option pricing model with the following assumptions: <div style="margin-left:22pt"> <div> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Risk free rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right">0.23%</td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected dividends</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom"> </td> <td style="vertical-align:bottom;text-align:right">0%</td> <td style="vertical-align:bottom;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected forfeiture rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right">0%</td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected volatility</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom"> </td> <td style="vertical-align:bottom;text-align:right">188%</td> <td style="vertical-align:bottom;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected life</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right">1 year</td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Unvested stock-based compensation expense as of January 31, 2021</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">18,958</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> </table> </div> </div> During the year ended January 31, 2021, the Company expensed $77,375 relating to the vesting of options, resulting in unvested stock- based compensation expense of $18,958 as of January 31, 2021. As of January 31, 2021, there was $53,204 of unvested stock-based compensation expense. <div/> Year ended January 31, 2022 (a) The Company expensed $34,246 relating to the vesting of options issued on July 17, 2020, resulting in unvested stock- based compensation expense of $nil as of January 31, 2022. (b) The Company expensed $18,958 relating to the vesting of options issued on September 21, 2020, resulting in unvested stock- based compensation expense of $nil as of January 31, 2022. (c) On March 23, 2021, the Company granted options to a consultant to purchase up to 250,000 common shares. These options were issued at an exercise price of $0.36 per share and vest equally over the next 3, 6, 9 and 12 months. These options have a term of one (1) year expiring on March 23, 2022. The fair value of each option used for the purpose of estimating the stock-based compensation is estimated using the Black-Scholes option pricing model with the following assumptions: <div style="margin-left:22pt"> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Risk free rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">0.26%</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected dividends</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">0%</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected forfeiture rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">0%</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected volatility</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">134.3%</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected life</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">1 year</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Unvested stock-based compensation expense as of January 31, 2022</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">1,834</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> </table> </div> During the year ended January 31, 2022, the Company expensed $50,675 relating to the vesting of options, resulting in unvested stock- based compensation expense of $1,834 as of January 31, 2022. (d) On June 9, 2021, the Company granted options to a consultant to purchase up to 250,000 common shares. These options were issued at an exercise price of $0.345 per share and vest equally over the next 3, 6, 9 and 12 months. These options have a term of 18 months expiring on December 9, 2022. The fair value of each option used for the purpose of estimating the stock-based compensation is estimated using the Black-Scholes option pricing model with the following assumptions: <div style="margin-left:22pt"> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Risk free rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">0.32%</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected dividends</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">0%</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected forfeiture rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">0%</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected volatility</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">146.38%</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected life</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">1.5 years</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Unvested stock-based compensation expense as of January 31, 2022</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">6,778</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> </table> </div> During the year ended January 31, 2022, the Company expensed $48,672 relating to the vesting of options, resulting in unvested stock- based compensation expense of $6,778 as of January 31, 2022. <div/> Year ended January 31, 2022 (e) On July 30, 2021, the Company granted options to a consultant to purchase up to 250,000 common shares. These options were issued at an exercise price of $0.25 per share and vest equally over the next 3, 6, 9 and 12 months. These options have a term of 18 months expiring on January 30, 2023. The fair value of each option used for the purpose of estimating the stock-based compensation is estimated using the Black-Scholes option pricing model with the following assumptions: <div style="margin-left:22pt"> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Risk free rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">0.38%</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected dividends</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">0%</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected forfeiture rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">0%</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected volatility</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">131.33%</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected life</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">1.5 years</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Unvested stock-based compensation expense as of January 31, 2022</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">7,826</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> </table> </div> During the year ended January 31, 2022, the Company expensed $30,445 relating to the vesting of options, resulting in unvested stock- based compensation expense of $7,826 as of January 31, 2022. As of January 31, 2022, there was a total of $16,438 of unvested stock-based compensation expense. Continuity of the Company's options is as follows: <table cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap">Number of Options</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap">Weighted Average Exercise Price</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:5pt">Outstanding, January 31, 2020</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">350,000</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">0.10</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;padding-left:5pt">Granted</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">10,450,000</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">0.18</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:5pt">Expired</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">(250,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff">)</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">0.10</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;padding-left:5pt">Exercised</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">(1,455,000</td> <td style="vertical-align:bottom;text-align:left;width:2%">)</td> <td style="vertical-align:bottom;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">0.15</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:5pt">Outstanding, January 31, 2021</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">9,095,000</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">0.18</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;padding-left:5pt">Granted</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">750,000</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">0.32</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:5pt">Expired</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">(4,776,250</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff">)</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">0.17</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;padding-left:5pt">Exercised</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">(3,968,750</td> <td style="vertical-align:bottom;text-align:left;width:2%">)</td> <td style="vertical-align:bottom;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">0.15</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;border-bottom:2.25pt double #000000;background-color:#e6efff;padding-left:5pt">Outstanding January 31, 2022</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff">1,100,000</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff">0.42</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> <div style="margin-top:10pt"> <div/> As at January 31, 2022, the Company had the following share purchase options outstanding and exercisable: <div> <div style="margin-bottom:16px"> <table cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt"> <tr> <td style="width:20%;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap">Outstanding</td> <td style="width:20%;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap">Exercisable</td> <td style="width:20%;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap">Exercise Price</td> <td style="width:20%;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap">Remaining Life (Years)</td> <td style="width:20%;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap">Expiry Date</td> </tr> <tr> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">80,000</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">80,000</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">$1.02</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">3.46</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">July 17, 2025</td> </tr> <tr> <td style="width:20%;vertical-align:top;text-align:center">70,000</td> <td style="width:20%;vertical-align:top;text-align:center">-</td> <td style="width:20%;vertical-align:top;text-align:center">$0.54</td> <td style="width:20%;vertical-align:top;text-align:center">0.11</td> <td style="width:20%;vertical-align:top;text-align:center">March 10, 2022</td> </tr> <tr> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">200,000</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">200,000</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">$0.54</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">0.17</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">March 30, 2022</td> </tr> <tr> <td style="width:20%;vertical-align:top;text-align:center">250,000</td> <td style="width:20%;vertical-align:top;text-align:center">187,500</td> <td style="width:20%;vertical-align:top;text-align:center">$0.36</td> <td style="width:20%;vertical-align:top;text-align:center">0.15</td> <td style="width:20%;vertical-align:top;text-align:center">March 23, 2022</td> </tr> <tr> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">250,000</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">125,000</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">$0.35</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">0.86</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">December 9, 2022</td> </tr> <tr> <td style="width:20%;vertical-align:top;text-align:center">250,000</td> <td style="width:20%;vertical-align:top;text-align:center">125,000</td> <td style="width:20%;vertical-align:top;text-align:center">$0.25</td> <td style="width:20%;vertical-align:top;text-align:center">1.50</td> <td style="width:20%;vertical-align:top;text-align:center">July 30, 2023</td> </tr> <tr> <td style="width:20%;vertical-align:top;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:center;background-color:#e6efff">1,100,000</td> <td style="width:20%;vertical-align:top;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:center;background-color:#e6efff">780,000</td> <td style="width:20%;vertical-align:top;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:center;background-color:#e6efff">$0.42</td> <td style="width:20%;vertical-align:top;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:center;background-color:#e6efff">0.86</td> <td style="width:20%;vertical-align:top;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:center;background-color:#e6efff"> </td> </tr> </table> </div> </div> </div> </div>

0.10

250000

0.1

75000

37500

137500

75000

62500

two years

<div> <table cellpadding="0" cellspacing="0" style="font-size:10pt;border-collapse:collapse;width:100%;border-color:#000000"> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Risk free rate</td> <td style="vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff">2.26%</td> <td style="vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Expected dividends</td> <td style="vertical-align:bottom;width:1%;text-align:left"> </td> <td style="vertical-align:bottom;width:15%;text-align:right">0%</td> <td style="vertical-align:bottom;width:2%;text-align:left"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Expected forfeiture rate</td> <td style="vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff">0%</td> <td style="vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Expected volatility</td> <td style="vertical-align:bottom;width:1%;text-align:left"> </td> <td style="vertical-align:bottom;width:15%;text-align:right">100%</td> <td style="vertical-align:bottom;width:2%;text-align:left"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Expected life</td> <td style="vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff">2 years</td> <td style="vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Unvested stock-based compensation expense as of January 31, 2021</td> <td style="vertical-align:bottom;width:1%;text-align:left">$</td> <td style="vertical-align:bottom;width:15%;text-align:right">-</td> <td style="vertical-align:bottom;width:2%;text-align:left"> </td> </tr> </table> </div>

0.0226

3311

100000

0.1

25000

three years

<div> <table cellpadding="0" cellspacing="0" style="font-size:10pt;border-collapse:collapse;width:100%;border-color:#000000"> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Risk free rate</td> <td style="vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;background-color:#e6efff">2.30%</td> <td style="vertical-align:bottom;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Expected dividends</td> <td style="vertical-align:bottom"> </td> <td style="vertical-align:bottom;text-align:right">0%</td> <td style="vertical-align:bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Expected forfeiture rate</td> <td style="vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;background-color:#e6efff">0%</td> <td style="vertical-align:bottom;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Expected volatility</td> <td style="vertical-align:bottom"> </td> <td style="vertical-align:bottom;text-align:right">100%</td> <td style="vertical-align:bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Expected life</td> <td style="vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;background-color:#e6efff">3 years</td> <td style="vertical-align:bottom;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Unvested stock-based compensation expense as of January 31, 2021</td> <td style="vertical-align:bottom;width:1%;text-align:left">$</td> <td style="vertical-align:bottom;width:15%;text-align:right">-</td> <td style="vertical-align:bottom;width:2%;text-align:left"> </td> </tr> </table> </div>

0.023

260

9850000

0.15

one (1) year

<div> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Risk free rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right">0.47%</td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected dividends</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom"> </td> <td style="vertical-align:bottom;text-align:right">0%</td> <td style="vertical-align:bottom;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected forfeiture rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right">0%</td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected volatility</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom"> </td> <td style="vertical-align:bottom;text-align:right">135%</td> <td style="vertical-align:bottom;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected life</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right">1 year</td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Unvested stock-based compensation expense as of January 31, 2021</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> </table> </div>

0.0047

1.35

742833

80000

1.02

five (5) years

<table cellpadding="0" cellspacing="0" style="font-size:10pt;border-collapse:collapse;width:100%;border-color:#000000"> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Risk free rate</td> <td style="vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff">0.35%</td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Expected dividends</td> <td style="vertical-align:bottom;width:1%;text-align:left"> </td> <td style="text-align:right;vertical-align:bottom;width:15%">0%</td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Expected forfeiture rate</td> <td style="vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff">0%</td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Expected volatility</td> <td style="vertical-align:bottom;width:1%;text-align:left"> </td> <td style="text-align:right;vertical-align:bottom;width:15%">207%</td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff">Expected life</td> <td style="vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff">5 years</td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom">Unvested stock-based compensation expense as of January 31, 2021</td> <td style="vertical-align:bottom;width:1%;text-align:left">$</td> <td style="text-align:right;vertical-align:bottom;width:15%">34,246</td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> </table>

0.0035

2.07

34246

40603

34246

70000

0.54

40000

30000

200000

0.54

<table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Risk free rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right">0.26%</td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected dividends</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom"> </td> <td style="vertical-align:bottom;text-align:right">0%</td> <td style="vertical-align:bottom;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected forfeiture rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right">0%</td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected volatility</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom"> </td> <td style="vertical-align:bottom;text-align:right">189%</td> <td style="vertical-align:bottom;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected life</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right">1.5 years</td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Unvested stock-based compensation expense as of January 31, 2021</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> </table>

0.0026

1.89

1.5

81979

250000

0.59

one (1) year

<div> <table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Risk free rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right">0.23%</td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected dividends</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom"> </td> <td style="vertical-align:bottom;text-align:right">0%</td> <td style="vertical-align:bottom;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected forfeiture rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right">0%</td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected volatility</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom"> </td> <td style="vertical-align:bottom;text-align:right">188%</td> <td style="vertical-align:bottom;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected life</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff"> </td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right">1 year</td> <td style="vertical-align:bottom;background-color:#e6efff;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Unvested stock-based compensation expense as of January 31, 2021</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">18,958</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> </table> </div>

0.0023

1.88

18958

77375

18958 53204

34246

18958

250000

0.36

one (1) year

<table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Risk free rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">0.26%</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected dividends</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">0%</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected forfeiture rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">0%</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected volatility</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">134.3%</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected life</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">1 year</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Unvested stock-based compensation expense as of January 31, 2022</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">1,834</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> </table>

0.0026

1.343

1834

50675

1834

250000

0.345

18 months

<table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Risk free rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">0.32%</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected dividends</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">0%</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected forfeiture rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">0%</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected volatility</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">146.38%</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected life</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">1.5 years</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Unvested stock-based compensation expense as of January 31, 2022</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">6,778</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> </table>

0.0032

1.4638

1.5

6778

48672

6778

250000

0.25

18 months

<table cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Risk free rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">0.38%</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected dividends</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">0%</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected forfeiture rate</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">0%</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Expected volatility</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">131.33%</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Expected life</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">1.5 years</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Unvested stock-based compensation expense as of January 31, 2022</td> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;width:1%;text-align:left">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">7,826</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> </table>

0.0038

1.3133

1.5

7826

30445

7826 16438

350000

0.1

10450000

0.18

250000

0.1

1455000

0.15

9095000

0.18

750000

0.32

4776250

0.17

3968750

0.15

1100000

0.42

<div> <div style="margin-bottom:16px"> <table cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt"> <tr> <td style="width:20%;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap">Outstanding</td> <td style="width:20%;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap">Exercisable</td> <td style="width:20%;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap">Exercise Price</td> <td style="width:20%;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap">Remaining Life (Years)</td> <td style="width:20%;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap">Expiry Date</td> </tr> <tr> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">80,000</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">80,000</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">$1.02</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">3.46</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">July 17, 2025</td> </tr> <tr> <td style="width:20%;vertical-align:top;text-align:center">70,000</td> <td style="width:20%;vertical-align:top;text-align:center">-</td> <td style="width:20%;vertical-align:top;text-align:center">$0.54</td> <td style="width:20%;vertical-align:top;text-align:center">0.11</td> <td style="width:20%;vertical-align:top;text-align:center">March 10, 2022</td> </tr> <tr> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">200,000</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">200,000</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">$0.54</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">0.17</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">March 30, 2022</td> </tr> <tr> <td style="width:20%;vertical-align:top;text-align:center">250,000</td> <td style="width:20%;vertical-align:top;text-align:center">187,500</td> <td style="width:20%;vertical-align:top;text-align:center">$0.36</td> <td style="width:20%;vertical-align:top;text-align:center">0.15</td> <td style="width:20%;vertical-align:top;text-align:center">March 23, 2022</td> </tr> <tr> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">250,000</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">125,000</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">$0.35</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">0.86</td> <td style="width:20%;vertical-align:top;text-align:center;background-color:#e6efff">December 9, 2022</td> </tr> <tr> <td style="width:20%;vertical-align:top;text-align:center">250,000</td> <td style="width:20%;vertical-align:top;text-align:center">125,000</td> <td style="width:20%;vertical-align:top;text-align:center">$0.25</td> <td style="width:20%;vertical-align:top;text-align:center">1.50</td> <td style="width:20%;vertical-align:top;text-align:center">July 30, 2023</td> </tr> <tr> <td style="width:20%;vertical-align:top;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:center;background-color:#e6efff">1,100,000</td> <td style="width:20%;vertical-align:top;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:center;background-color:#e6efff">780,000</td> <td style="width:20%;vertical-align:top;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:center;background-color:#e6efff">$0.42</td> <td style="width:20%;vertical-align:top;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:center;background-color:#e6efff">0.86</td> <td style="width:20%;vertical-align:top;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:center;background-color:#e6efff"> </td> </tr> </table> </div> </div>

80000

1.02

P3Y5M15D

July 17, 2025

70000

0.54

P0Y1M9D

March 10, 2022

200000

0.54

P0Y2M1D

March 30, 2022

250000

187500

0.36

P0Y1M24D

March 23, 2022

250000

125000

0.35

P0Y10M9D

December 9, 2022

250000

125000

0.25

P1Y6M

July 30, 2023

1100000

780000

0.42

P0Y10M9D

<div> 11. Capital Stock The Company is authorized to issue the following shares: <ul style="padding-left:0pt;list-style-type:disc"> <li style="margin-left:36.6pt;text-align:justify;padding-left:8.4pt">Unlimited number of common shares without par value</li> </ul> a) Common shares The holders of common shares are entitled to receive dividends which are declared from time to time and are entitled to one vote per share at meetings of the Company. All shares are ranked equally with regards to the Company's residual assets. At January 31, 2022, the Company has 109,051,292 common shares issued and outstanding. b) Share issuances During the year ended January 31, 2022 <ul style="padding-left:0pt;list-style-type:disc"> <li style="margin-left:18.6pt;text-align:justify;padding-left:8.4pt">On March 5, 2021, the Company closed a private placement of 3,114,569 units at $0.35 per unit for a consideration of $1,090,085. Each unit is comprised of one common share and one common share purchase warrant, with each warrant exercisable into a common share of the Company at an exercise price of $0.50 per share for a period of 24 months. The Black-Scholes option pricing model was used to determine the fair value of the warrants using the following weight average assumptions: Expected dividend yield of 0%; risk free interest rate of 0.29%; expected volatility of 131%; expected life of 2 years. The relative fair value of the warrants has been valued at $394,681 and common shares at $695,404. In connection with this private placement, the Company incurred $3,770 in share issuance costs.</li> <li style="margin-left:18.6pt;text-align:justify;padding-left:8.4pt">3,968,750 shares were issued upon exercise of 3,968,750 options at a price of $0.15 per share for total gross proceeds of $595,313. An amount of $361,284 was reclassed from share-based payment reserve to share capital.</li> <li style="margin-left:18.6pt;text-align:justify;padding-left:8.4pt">250,000 shares were fair valued at $36,250 and issued for services.</li> </ul> <div/> During the year ended January 31, 2021 <ul style="padding-left:0pt;list-style-type:disc"> <li style="margin-left:18.6pt;padding-left:8.4pt;text-align:justify">The Company cancelled 4,000,000 common shares pursuant to the sale of its interest in Cultivar JA (Note 5).</li> <li style="margin-left:18.6pt;text-align:justify;padding-left:8.4pt">1,355,000 shares were issued upon exercise of 1,355,000 options at a price of $0.15 per share and 100,000 shares were issued upon exercise of 100,000 options at a price of $0.10 per share for total gross proceeds of $213,250. An amount of $108,435 was reclassed from share-based payment reserve to share capital.</li> <li style="margin-left:18.6pt;text-align:justify;padding-left:8.4pt">100,000 shares were issued upon exercise of 100,000 warrants at a price of $0.50 per share for gross proceeds of $50,000. An amount of $7,481 was reclassed from warrant reserve to share capital.</li> <li style="margin-left:18.6pt;text-align:justify;padding-left:8.4pt">50,000 shares were issued pursuant to the acquisition of MobileWellbeing ("MWB"), an innovative, feature rich, Telemedicine Remote Patient Monitoring platform (Note 8)</li> <li style="margin-left:18.6pt;text-align:justify;padding-left:8.4pt">58,824 shares were issued at a price of $0.34 for a total consideration of $20,000. $8,333 was expensed to consulting services during the year ended January 31, 2021, while the remaining $11,667 is included in prepaid expenses as at January 31, 2021. </li> </ul> c) Warrants Continuity of the Company's warrants is as follows: <div style="margin-left:22pt"> <table cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap">Number of Warrants</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap">Weighted Average Exercise Price</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Outstanding, January 31, 2020</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">1,648,000</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">0.50</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;border-bottom:0.75pt solid #000000">Exercised</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">(100,000</td> <td style="vertical-align:bottom;text-align:left;width:2%">)</td> <td style="vertical-align:bottom;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">0.50</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff">Outstanding, January 31, 2021</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">1,548,000</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">0.50</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom">Issued</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">3,114,569</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">0.50</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;background-color:#e6efff">Expired</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">(1,548,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff">)</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">0.50</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;border-bottom:2.25pt double #000000">Outstanding, January 31, 2022</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%">3,114,569</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%">0.50</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> </table> </div> As at January 31, 2022, the Company had the following warrants outstanding: <div style="margin-left:22pt"> <table cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt"> <tr> <td style="width:25%;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap">Outstanding</td> <td style="width:25%;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap">Exercise Price</td> <td style="width:25%;vertical-align:top;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap">Remaining Life (Years)</td> <td style="width:25%;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap">Expiry Date</td> </tr> <tr> <td style="width:25%;vertical-align:top;border-bottom:2.25pt double #000000;text-align:center;background-color:#e6efff">3,114,569</td> <td style="width:25%;vertical-align:top;border-bottom:2.25pt double #000000;text-align:center;background-color:#e6efff">$0.50</td> <td style="width:25%;vertical-align:top;border-bottom:2.25pt double #000000;text-align:center;background-color:#e6efff">1.09</td> <td style="width:25%;vertical-align:top;border-bottom:2.25pt double #000000;text-align:center;background-color:#e6efff">March 5, 2023</td> </tr> </table> </div> </div>

109051292

3114569 0.35

1090085

0.5

P24M 0 0.0029 1.31 P2Y 394681 695404

3770

3968750

0.15

595313

-361284

250000 36250 4000000

1355000

0.15

100000

0.1

213250

-108435

100000

0.5

50000

-7481

50000 58824 0.34 20000 8333 11667

1648000

0.5

100000

0.5

1548000

0.5

3114569

0.5

1548000

0.5

3114569

0.5

<table cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt"> <tr> <td style="width:25%;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap">Outstanding</td> <td style="width:25%;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap">Exercise Price</td> <td style="width:25%;vertical-align:top;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap">Remaining Life (Years)</td> <td style="width:25%;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap">Expiry Date</td> </tr> <tr> <td style="width:25%;vertical-align:top;border-bottom:2.25pt double #000000;text-align:center;background-color:#e6efff">3,114,569</td> <td style="width:25%;vertical-align:top;border-bottom:2.25pt double #000000;text-align:center;background-color:#e6efff">$0.50</td> <td style="width:25%;vertical-align:top;border-bottom:2.25pt double #000000;text-align:center;background-color:#e6efff">1.09</td> <td style="width:25%;vertical-align:top;border-bottom:2.25pt double #000000;text-align:center;background-color:#e6efff">March 5, 2023</td> </tr> </table>

3114569

0.5

P1Y1M2D 2023-03-05

<div> 12. Related Party Transactions Related parties include key management personnel, the Board of Directors, close family members and enterprises that are controlled by these individuals as well as certain persons performing similar functions. Key management of the Company are members of the Board of Directors, the Chief Executive Officer ("CEO"), the Chief Financial Officer ("CFO") and the Chief Operating Officer ("COO"). Transactions with key management personnel not disclosed elsewhere in the financial statements include the following: <div style="margin-left:22pt"> <table cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap">Year ended January 31, 2022</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap">Year ended January 31, 2021</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:center"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:5pt">Management fees to the CEO</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">109,500</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">99,500</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;padding-left:5pt">Management fees to a prior director</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">6,000</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:5pt">Management fees to the COO</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">92,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">68,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;padding-left:5pt">Management fees to the CFO</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">68,345</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">43,550</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:5pt">Total Management fees</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">269,845</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">217,050</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;padding-left:5pt">Vehicle expense to the CEO</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">18,000</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">12,000</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:5pt">Vehicle expenses to the COO</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">18,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">10,500</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;padding-left:5pt">Rent to the CEO included in rent expense</td> <td style="vertical-align:bottom;text-align:left;width:1%;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">28,500</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">21,500</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;border-bottom:2.25pt double #000000"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff">334,345</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff">261,050</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> During the year ended January 31, 2022, the Company paid $127,000 (January 31, 2021: $61,329) being marketing expenses to companies controlled by the children of the CEO. As of January 31, 2022, there was $nil due to any related parties (January 31, 2021- $nil). During the year ended January 31, 2022, there was $12,995 advanced to the CEO to meet Company expenses (2021: $12,995) and included in prepaid expenses. </div>

<table cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap">Year ended January 31, 2022</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right;white-space:nowrap">Year ended January 31, 2021</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:center"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:5pt">Management fees to the CEO</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">109,500</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">99,500</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;padding-left:5pt">Management fees to a prior director</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">6,000</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:5pt">Management fees to the COO</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">92,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">68,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;padding-left:5pt">Management fees to the CFO</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">68,345</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">43,550</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:5pt">Total Management fees</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">269,845</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">217,050</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;padding-left:5pt">Vehicle expense to the CEO</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">18,000</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">12,000</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:5pt">Vehicle expenses to the COO</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">18,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">10,500</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;padding-left:5pt">Rent to the CEO included in rent expense</td> <td style="vertical-align:bottom;text-align:left;width:1%;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">28,500</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">21,500</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;border-bottom:2.25pt double #000000"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff">334,345</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff">261,050</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table>

109500 99500 0 6000 92000 68000 68345 43550 269845 217050 18000 12000 18000 10500

28500

21500

334345

261050

127000

61329

12995

8500 10000 2000 1500 6000 8500 1500

211302

349672

886985

16. Business Segment and Concentration The Company, through its subsidiaries, is currently focused on artificial intelligence ("AI") technologies which are targeting two specific areas: 1) workplace health and safety and 2) healthcare. All assets are located in Canada except property and equipment for $76,255 which is located in India. During the year ended January 31, 2022, one customer represented 100% of the total revenue and represented 100% of the total accounts receivable.

76255

<div> <div> 17. Income Taxes The following is a reconciliation of income taxes attributable to operations computed at the statutory tax rates to income tax recovery. <div style="margin-left:22pt"> <table cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:100%;border-color:#000000"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);border-bottom:0.75pt solid rgb(0, 0, 0);white-space:nowrap;text-align:right">January 31, 2022</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);border-bottom:0.75pt solid rgb(0, 0, 0);white-space:nowrap;text-align:right">January 31, 2021</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;background-color:#e6efff;padding-left:5pt">Loss for the period</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">(1,882,178</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff">)</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">(1,584,533</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff">)</td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;padding-left:5pt">Tax rate</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">27%</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">27%</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;background-color:#e6efff;padding-left:5pt">Expected income tax recoverable at statutory rate</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">(508,000</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff">)</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">(428,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff">)</td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;padding-left:5pt">Change due to acquisition, tax rates, and other</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">(32,131</td> <td style="vertical-align:bottom;text-align:left;width:2%">)</td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;background-color:#e6efff;padding-left:5pt">Non-deductible items</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">54,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">166,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;padding-left:5pt">Share issuance costs</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">(1,000</td> <td style="vertical-align:bottom;text-align:left;width:2%">)</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">(26,000</td> <td style="vertical-align:bottom;text-align:left;width:2%">)</td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:5pt">Expired non-capital losses</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">350,282</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;padding-left:5pt">Change in unrecognized deductible temporary differences</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">455,000</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">(30,151</td> <td style="vertical-align:bottom;text-align:left;width:2%">)</td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;border-bottom:2.25pt double #000000;background-color:#e6efff;padding-left:5pt">Total income tax recovery</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> Deferred tax assets The significant components of the Company's deferred tax assets that have not been included on the consolidated statement of financial position are as follows: <div style="margin-left:22pt"> <table cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);border-bottom:0.75pt solid rgb(0, 0, 0);white-space:nowrap;text-align:right">January 31, 2022</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);border-bottom:0.75pt solid rgb(0, 0, 0);white-space:nowrap;text-align:right">January 31, 2021</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;background-color:#e6efff;padding-left:5pt">Non-capital losses available for future period</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">1,821,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">1,381,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;padding-left:5pt">Share issuance costs</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">13,000</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">19,000</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;background-color:#e6efff;padding-left:5pt">Property equipment and intangible assets</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">22,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">1,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;padding-left:5pt">Total deferred tax assets</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%">1,856,000</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%">1,401,000</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;background-color:#e6efff;padding-left:5pt">Less: Unrecognized deferred tax assets</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">(1,856,000</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff">)</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">(1,401,000</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff">)</td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;border-bottom:2.25pt double #000000;padding-left:5pt">Net deferred tax assets</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> </table> </div> </div> <div/> The significant components of the Company's unrecognized temporary differences and tax losses are as follows: <div style="margin-left:22pt"> <table cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);border-bottom:0.75pt solid rgb(0, 0, 0);white-space:nowrap;text-align:right">January 31, 2022</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);border-bottom:0.75pt solid rgb(0, 0, 0);white-space:nowrap;text-align:right">Expiry Date</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);border-bottom:0.75pt solid rgb(0, 0, 0);white-space:nowrap;text-align:right">January 31, 2021</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;background-color:#e6efff;padding-left:5pt">Non-capital losses</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">6,745,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">2027 - 2042</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">5,116,666</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;padding-left:5pt">Share issuance costs</td> <td style="vertical-align:bottom;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;text-align:right;width:15%">47,000</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">2042 - 2046</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">69,003</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;border-bottom:2.25pt double #000000;padding-left:5pt">Property equipment and intangible assets</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff">84,000</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff">No expiry</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff">5,180</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> Tax attributes are subject to review and potential adjustment by tax authorities. </div>

<table cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:100%;border-color:#000000"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);border-bottom:0.75pt solid rgb(0, 0, 0);white-space:nowrap;text-align:right">January 31, 2022</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);border-bottom:0.75pt solid rgb(0, 0, 0);white-space:nowrap;text-align:right">January 31, 2021</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;background-color:#e6efff;padding-left:5pt">Loss for the period</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">(1,882,178</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff">)</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">(1,584,533</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff">)</td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;padding-left:5pt">Tax rate</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">27%</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%">27%</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;background-color:#e6efff;padding-left:5pt">Expected income tax recoverable at statutory rate</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">(508,000</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff">)</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">(428,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff">)</td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;padding-left:5pt">Change due to acquisition, tax rates, and other</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">(32,131</td> <td style="vertical-align:bottom;text-align:left;width:2%">)</td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;background-color:#e6efff;padding-left:5pt">Non-deductible items</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">54,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">166,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;padding-left:5pt">Share issuance costs</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">(1,000</td> <td style="vertical-align:bottom;text-align:left;width:2%">)</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">(26,000</td> <td style="vertical-align:bottom;text-align:left;width:2%">)</td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;background-color:#e6efff;padding-left:5pt">Expired non-capital losses</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">350,282</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;border-bottom:0.75pt solid #000000;padding-left:5pt">Change in unrecognized deductible temporary differences</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">455,000</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">(30,151</td> <td style="vertical-align:bottom;text-align:left;width:2%">)</td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;border-bottom:2.25pt double #000000;background-color:#e6efff;padding-left:5pt">Total income tax recovery</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:right;width:15%;background-color:#e6efff">-</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;border-bottom:2.25pt double #000000;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> </table>

-1882178

-1584533

0.27

-508000

-428000

0 -32131

54000

166000

-1000 -26000 0 350282 455000 -30151

<table cellspacing="0" style="width:100%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);border-bottom:0.75pt solid rgb(0, 0, 0);white-space:nowrap;text-align:right">January 31, 2022</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center;white-space:nowrap"> </td> <td style="vertical-align:bottom;border-top:1.5pt solid rgb(0, 0, 0);border-bottom:0.75pt solid rgb(0, 0, 0);white-space:nowrap;text-align:right">January 31, 2021</td> <td style="vertical-align:bottom;border-top:1.5pt solid #000000;border-bottom:0.75pt solid #000000;text-align:center"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;background-color:#e6efff;padding-left:5pt">Non-capital losses available for future period</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">1,821,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff">$</td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">1,381,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;padding-left:5pt">Share issuance costs</td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">13,000</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%">19,000</td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:justify;background-color:#e6efff;padding-left:5pt">Property equipment and intangible assets</td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">22,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;background-color:#e6efff">1,000</td> <td style="vertical-align:bottom;text-align:left;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:justify;padding-left:5pt">Total deferred tax assets</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%">1,856,000</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:right;width:15%">1,401,000</td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:justify;background-color:#e6efff;padding-left:5pt">Less: Unrecognized deferred tax assets</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">(1,856,000</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff">)</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:1%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:right;width:15%;background-color:#e6efff">(1,401,000</td> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000;text-align:left;width:2%;background-color:#e6efff">)</td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;vertical-align:bottom;border-bottom:2.25pt double #000000;padding-left:5pt">Net deferred tax assets</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:1%">$</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:right;width:15%">-</td> <td style="vertical-align:bottom;border-bottom:2.25pt double #000000;text-align:left;width:2%"> </td> </tr> </table>

1821000

1381000

13000

19000

22000

1000

1856000

1401000

1856000 1401000

6745000

2027 - 2042 2027 - 2042

5116666

47000

2042 - 2046 2042 - 2046

69003

84000

No expiry No expiry

5180