PROPERTY AND EQUIPMENT

12 Months Ended

Jan. 31, 2019

PROPERTY AND EQUIPMENT [abstract]

PROPERTY AND EQUIPMENT

9.	PROPERTY AND EQUIPMENT
	As at January 31, 2019, the details of the Company’s property and equipment are as follows:

		Leasehold			Furniture			Computer			Machinery &			Total
		improvements			& fixtures			equipment			equipment
Cost
Balance, January 31, 2018 & 2017	$	-		$	-		$	-		$	-		$	-
Assets from acquisition		1,352,393			416,609			66,358			511,769			2,347,129
Additions		107,402			62,255			30,427			7,995			208,079
Disposals		-			-			-			(90,100	)		(90,100	)
Balance, January 31, 2019	$	1,459,795		$	478,864		$	96,785		$	429,664		$	2,465,108
Accumulated Depreciation
Balance, January 31, 2018 & 2017	$	-		$	-		$	-		$	-		$	-
Depreciation expense		(301,583	)		(65,074	)		(7,619	)		(8,822	)		(383,098	)
Disposals		-			-			-			-			-
Balance, January 31, 2019	$	(301,583	)	$	(65,074	)	$	(7,619	)	$	(8,822	)	$	(383,098	)
Carrying amount, January 31, 2019	$	1,158,212		$	413,790		$	89,166		$	420,842		$	2,082,010

Assets no longer in use by the Company with a net book value of $90,100 were disposed of for $nil proceeds during 2019, resulting in a loss on disposal of $90,100 recorded in the consolidated statement of loss and comprehensive loss.

Total depreciation expense for the year ended January 31, 2019 is $383,098 (2018 - $nil). Of the total expense, $354,560 was allocated to inventory during the year ended January 31, 2019 (2018 - $nil).