CONVERTIBLE DEBENTURES AND PROMISSORY NOTES (Tables)

12 Months Ended

Jan. 31, 2021

CONVERTIBLE DEBENTURES AND PROMISSORY NOTES [abstract]

Schedule of convertible debentures

The following is the continuity of the Company's convertible debentures issued in Canadian dollars.  All below disclosure is denominated in U.S. dollars:

Convertible debentures
		December 31, 2018			January 30, 2019			Total
		issuance			Issuance
Balance, January 31, 2019	$	3,181,800		$	6,977,853		$	10,159,653
New issuances		265,146			388,486			653,632
Conversions		(1,546,384	)		(2,993,607	)		(4,539,991	)
Interest		322,348			559,398			881,746
Accretion expense		186,664			170,385			357,049
Interest paid - cash		(268,503	)		(452,052	)		(720,555	)
Foreign exchange loss		8,318			67,403			75,721
Balance, January 31, 2020		2,149,389			4,717,866			6,867,255
New issuances		1,680,922			3,786,930			5,467,852
Conversions		(4,140,182	)		(8,799,219	)		(12,939,401	)
Interest		191,223			410,755			601,978
Accretion expense		142,632			129,968			272,600
Interest paid - cash		(255,658	)		(544,038	)		(799,696	)
Foreign exchange loss		231,674			297,738			529,412
Balance, January 31, 2021	$	-		$	-		$	-

Schedule of convertible promissory notes

Convertible promissory notes
		June 13, 2018			January 23, 2019			May 24, 2019		Total
		issuance			issuance			issuance
Balance, January 31, 2019	$	1,670,830		$	175,000		$	-	$	1,845,830
Issued		-			-			1,000,000		1,000,000
Conversion		(660,647	)		-			-		(660,647	)
Interest		48,600			-			69,041		117,641
Accretion expense		77,282			-			-		77,282
Balance, January 31, 2020		1,136,065			175,000			1,069,041		2,380,106
Payment		-			(175,000	)		-		(175,000	)
Interest		48,732			-			100,275		149,007
Accretion expense		83,352			-			-		83,352
Balance, January 31, 2021	$	1,268,149		$	-		$	1,169,316	$	2,437,465

Schedule of promissory note payable

Promissory notes payable
		January 1, 2019			February 4, 2019			Total
		issuance			Issuance
Balance, January 31, 2019	$	30,000,000		$	-		$	30,000,000
Issued		-			290,000			290,000
Payments		(8,800,000	)		(290,000	)		(9,090,000	)
Balance, January 31, 2020		21,200,000			-			21,200,000
Payments		(7,013,333	)					(7,013,333	)
Balance, January 31, 2021	$	14,186,667		$	-		$	14,186,667
Current portion	$	6,080,000		$	-		$	6,080,000
Long-term portion	$	8,106,667		$	-		$	8,106,667