LEASE LIABILITIES and right-of-use assets (Tables)

12 Months Ended

Jan. 31, 2020

LEASE LIABILITIES and right-of-use assets [abstract]

Schedule of leases as defined by IFRS 16

Entity Name/Lessee	Asset	Contains a lease?	Useful life (years)
C21 Investments Inc.	Office Suite	Yes	5
Swell Companies, LTD	Land/Building	Yes	5
Silver State Cultivation LLC	Land/Building	Yes	5
Silver State Relief LLC (Sparks)	Land/Building	Yes	5
Silver State Relief LLC (Fernley)	Land/Building	Yes	5
Megawood Enterprises Inc.	Land/Building	Yes	5
Phantom Distribution, LLC	Land/Building	Yes	5
63353 Bend, LLC	Land/Building	Yes	5
20727-4 Bend, LLC	Land/Building	Yes	5
4964 BFH, LLC	Land/Building	Yes	5

Schedule of maturity analysis - contractual undiscounted cash flows

Maturity Analysis - contractual undiscounted cash flows
Less than one year	$	1,701,024
One to five years		4,903,437
Total undiscounted lease liabilities at January 31, 2020	$	6,604,464
Lease liabilities included in the statement of financial position
Current		1,131,149
Non-current		3,870,213
Balance, January 31, 2020	$	5,001,362
Amounts recognized in profit or loss
Interest on lease liabilities	$	566,820
Total cash outflow for leases	$	1,758,391

Schedule of financial statement effects concerning right-of-use assets

  

Cost
Balance,January 31, 2018 and 2017		—
Right-of-use additions		7,861,107
Balance,January 31, 2019	$	7,861,107
Right-of-use additions		3,386,237
Adjustment		(927,300	)
Disposal		(4,197,087	)
Balance, January 31, 2020	$	6,122,957
Accumulated Amortization
Balance,January 31, 2018	$	—
Amortization expense		(116,496	)
Balance,January 31, 2019	$	(116,496	)
Disposal		230,685
Amortization expense		(1,576,459	)
Balance,January 31, 2020	$	(1,462,270	)
Carrying Amount, January 31, 2019	$	7,744,611
Carrying Amount, January 31, 2020	$	4,660,687