ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

12 Months Ended

Jan. 31, 2021

ACCOUNT PAYABLE AND ACCRUED LIABILITIES [abstract]

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

11. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

		January 31, 2021		January 31, 2020
Accounts payable	$	1,382,519	$	1,136,955
Accrued liabilities		1,183,259		1,449,286
Interest payable		115,218		902,033
	$	2,680,996	$	3,488,274

During the year ended January 31, 2021, the Company reversed an interest accrual of $710,954. The recovery has been recorded as an offset to interest expense.