JEWETT-CAMERON TRADING COMPANY LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)		12 Months Ended
		Aug. 31, 2020	Aug. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Net income for the year		$ 2,784,525	$ 2,100,452
Items not affecting cash:
Depreciation and amortization		217,712	191,819
(Gain) on sale of property, plant and equipment		(6,600)	(105,366)
Deferred income taxes	[1]	35,748	(20,649)
Changes in non-cash working capital items:
(Increase) decrease in accounts receivable		(3,438,474)	1,316,540
Decrease in note receivable		1,197	2,803
(Increase) decrease in inventory		(2,820,341)	3,425,392
(Increase) in prepaid expenses		(642,589)	(46,288)
Decrease (increase) in prepaid income taxes		223,420	(109,110)
Increase (decrease) in accounts payable and accrued liabilities		1,388,754	(449,692)
Increase in income taxes payable		40,596	0
Net cash (used by) provided by operating activities		(2,216,052)	6,305,901
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds on sale of property, plant and equipment		400	324,675
Purchase of property, plant and equipment		(449,282)	(32,732)
Net cash (used in) provided by investing activities		(448,882)	291,943
CASH FLOWS FROM FINANCING ACTIVITIES
Increase in notes payable		680,707	0
Issuance of common stock		0	18,444
Redemption of common stock		(3,867,046)	(3,061,441)
Net cash used in financing activities		(3,186,339)	(3,042,997)
Net (decrease) increase in cash		(5,851,273)	3,554,847
Cash, beginning of year		9,652,310	6,097,463
Cash, end of year		$ 3,801,037	$ 9,652,310

[1] IS1