LEASE LIABILITIES AND RIGHT-OF-USE ASSETS (Tables)

12 Months Ended

Jan. 31, 2021

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)
Swell Companies, LTD	Land/Building	Yes	5
Silver State Cultivation LLC	Land/Building	Yes	12
Silver State Relief LLC (Sparks)	Land/Building	Yes	12
Silver State Relief LLC (Fernley)	Land/Building	Yes	12
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	$	1,380,236
One to five years		16,139,530
Total undiscounted lease liabilities at January 31, 2021	$	17,519,767
Lease liabilities included in the statement of financial position
Current	$	437,857
Non-current		9,691,215
Balance, January 31, 2021	$	10,129,072
Amounts recognized in profit or loss
Interest on lease liabilities	$	513,423
Total cash outflow for leases	$	1,613,173

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

Cost
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
Right-of-use additions		7,263,368
Classified as held for sale		(832,736	)
Disposal***		(899,398	)
Balance, January 31, 2021	$	11,654,191
Accumulated Amortization
Balance, January 31, 2019		(116,496	)
Disposal**		230,686
Amortization expense		(1,576,459	)
Balance, January 31, 2020		(1,462,269	)
Disposal***		554,631
Classified as held for sale		299,687
Amortization expense		(1,280,652	)
Balance, January 31, 2021	$	(1,888,603	)
Carrying Amount, January 31, 2020	$	4,660,688
Carrying Amount, January 31, 2021	$	9,765,588