ACCOUNTS AND OTHER RECEIVABLES

12 Months Ended

Mar. 31, 2023

Trade and other receivables [abstract]

ACCOUNTS AND OTHER RECEIVABLES [Text Block]

4.  ACCOUNTS AND OTHER RECEIVABLES

	March 31, 2023 $		March 31, 2022 $
Trade receivables	106,458		314,375
Government grants receivable	151,440		-
HST recoverable	172,496		341,789
Accrued interest receivable on guaranteed investment certificates	238,614		-
Less: valuation allowance on trade receivables	(100,000	)	-
Total accounts and other receivables	569,008		656,164

Included in trade receivables is an amount of $100,000 relating to a sale made in the prior year. The entire amount has been provided for in the valuation allowance as collectability is indeterminable.