DISCONTINUED OPERATIONS (Tables) - Discontinued Operations, Held-for-sale or Disposed of by Sale [Member] - Swell And Megawood [Member]

12 Months Ended

Jan. 31, 2022

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Schedule of disposal groups including discontinued operations consolidated balance sheets [Table Text Block]

	January 31, 2022		January 31, 2021
	$		$
Carrying amounts of the major classes of assets included in discontinued operations:
Receivables	64,456		93,855
Inventory	363,391		1,296,009
Prepaid expenses and deposits	111,617		153,904
Deferred tax asset	152,177		109,753
Property and equipment	1,139,517		1,895,572
Right-of-use assets	346,987		1,074,930
Intangible assets	-		182,137
Total assets classified as held for sale	2,178,145		4,806,160
Current portion of assets classified as held for sale	(2,178,145	)	(1,492,826	)
Non-current portion of assets classified as held for sale	-		3,313,334
Carrying amounts of the major classes of liabilities included in discontinued operations:
Lease liabilities	412,093		1,217,499
Long-term debt	462,286		543,330
Total liabilities classified as held for sale	874,379		1,760,829
Current portion of liabilities classified as held for sale	(874,379	)	(628,171	)
Non-current portion of liabilities classified as held for sale	-		1,132,658

Schedule of disposal groups including discontinued operations consolidated operations [Table Text Block]

	January 31, 2022		January 31, 2021
	$		$
Revenue	1,128,403		2,661,223
Cost of sales	1,602,257		2,393,417
Gross margin	(473,854	)	267,806
Expenses (income)
General and administration	361,028		630,691
Provision for expected credit losses	111,616		-
Sales, marketing, and promotion	68,941		27,933
Operating lease cost	1,233		56,650
Depreciation and amortization	207,319		378,113
Impairment of inventory	1,093,308		1,384,922
Impairment of intangible asset	363,510		-
Other (income) expenses	(395,741	)	1,273,813
Net loss from discontinued operations before income taxes	(2,285,068	)	(3,484,316	)
Income tax expense	42,424		256,260
Net loss from discontinued operations after income taxes	(2,242,644	)	(3,228,056	)

Schedule of disposal groups including discontinued operations consolidated cash flows [Table Text Block]

	January 31, 2022		January 31, 2021
	$		$
Net cash (used in) provided by operating activities of discontinued operations	(1,602,478	)	241,753
Net cash provided by investing activities of discontinued operations	1,168,349		100,000
Net cash used in financing activities of discontinued operations	(105,360	)	(119,914	)