EQUIPMENT

6 Months Ended

May 31, 2022

Disclosure Equipment Abstract

EQUIPMENT

10.       EQUIPMENT

	Computer Equipment		Equipment	Vehicles		Total
	$		$	$		$
Cost:
At November 30, 2020	93,962		-	43,303		137,265
Disposals	(93,962	)	-	-		(93,962	)
At November 30, 2021	-		-	43,303		43,303
Additions - acquisition of DCU	426,389		3,931	-		430,320
Additions	1,260		-	-		1,260
Disposals	-		-	(43,303	)	(43,303	)
Net exchange differences	3,583		1,620	-		5,203
At May 31, 2022	431,232		5,551	-		436,783
Depreciation:
At November 30, 2020	29,011		-	-		29,011
Additions	19,485		-	12,991		32,476
Disposals	(48,496	)	-	-		(48,496	)
At November 30, 2021	-		-	12,991		12,991
Additions	32,074		197	-		32,271
Disposals	-		-	(12,991	)	(12,991	)
At May 31, 2022	32,074		197	-		32,271
Net book value:
At November 30, 2021	-		-	30,312		30,312
At May 31, 2022	399,158		5,354	-		404,512

In December 2021, the Company disposed of the vehicle for $37,000 to the former CFO of the Company resulting in a gain on disposal of equipment of $6,688.

During the six months ended May 31, 2022, the Company acquired computer equipment valued at $426,389 and equipment valued at 3,931 on the acquisition of DCU (Note 3).