Accounts receivable

12 Months Ended

Dec. 31, 2022

Dec. 31, 2021

Trade and Other Receivables

Accounts receivable

6.      Trade and Other Receivables

	December 31,		December 31,
	2022		2021
Trade accounts receivable	$	720,085	$	29,457
Sales taxes receivable		91,416		212,900
Other receivables		424,118		—
	$	1,235,619	$	242,357

As at December 31, 2022, there was one customer with an amount greater than 10% of the Company’s trade accounts receivable which represented 85% of the balance. As at December 31, 2021, there was one customer with an amount greater than 10% of the Company’s trade accounts receivable which represented 94% of the balance. During the year ended December 31, 2022, the Company recorded a bad debt expense of $332,715 (2021 - $nil), within general and administrative expenses, as the amounts were not collectible from the customer.

4.      Accounts receivable

As at December 31:	2021		2020
Trade accounts receivable	$	29,457	$	—
Sales taxes receivable		212,900		—
	$	242,357	$	—

As at December 31, 2021, there was one customer with an amount greater than 10% of the Company’s trade accounts receivable which represented 94% of the balance. The Company did not record any bad debt expense during the year ended December 31, 2021 (2020- $nil; 2019-$nil)