SEGMENTED, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY (Tables)

6 Months Ended

Jun. 30, 2022

Segment Reporting [Abstract]

SCHEDULE OF REPORTABLE SEGMENTS

The Company’s reportable segments are strategic business units that offer different, but synergistic products and services. They are managed separately because each business requires different technology and marketing strategies.

Three months ended June 30, 2022:

	EWCP			TPA			Total
Revenue	$	189,569		$	10,975,574		$	11,165,143
Interest expense		-			52,139			52,139
Depreciation and amortization		9,202			230,588			239,790
Income tax expense		11,306			531,496			542,802
Segment profit (loss)		(84,564	)		1,747,019			1,662,455
Segment assets		2,386,338			45,168,719			47,555,057
Expenditures for segment assets		-			(245,383	)		(245,383	)

Three months ended June 30, 2021:

	EWCP			TPA			Total
Revenue	$	134,502		$	8,400,949		$	8,535,451
Interest expense		-			51,055			51,055
Depreciation and amortization		10,209			236,676			246,885
Income tax expense		84,266			394,461			478,727
Segment profit (loss)		(135,392	)		1,312,153			1,176,761
Segment assets		1,843,384			35,188,391			37,031,775
Expenditures for segment assets		-			(355,592	)		(355,592	)

Six months ended June 30, 2022:

	EWCP			TPA			Total
Revenue	$	236,822		$	21,711,601		$	21,948,423
Interest expense		-			109,757			109,757
Depreciation and amortization		18,446			453,832			472,278
Income tax expense		11,306			1,243,942			1,255,248
Segment profit (loss)		(208,738	)		3,404,251			3,195,513
Segment assets		2,386,338			45,168,719			47,555,057
Expenditures for segment assets		-			(422,067	)		(422,067	)

Six months ended June 30, 2021:

	EWCP			TPA			Total
Revenue	$	205,853		$	15,954,295		$	16,160,148
Interest expense		-			113,329			113,329
Depreciation and amortization		20,186			459,664			479,850
Income tax expense		86,090			878,093			964,183
Segment profit (loss)		(199,877	)		2,827,209			2,627,332
Segment assets		1,843,384			35,188,391			37,031,775
Expenditures for segment assets		-			(451,728	)		(451,728	)

SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA

The sales generated in the United States and Canada are as follows:

	Six months ended June 30, 2022		Six months ended June 30, 2021
Canada	$	279,517	$	294,718
United States and abroad		21,668,906		15,865,430
Total	$	21,948,423	$	16,160,148

SCHEDULE OF LONG-LIVED ASSETS ARE LOCATED IN CANADA AND UNITED STATES

The Company’s long-lived assets (property, equipment, intangibles, goodwill, leaseholds, patents and right of use assets) are located in Canada and the United States as follows:

	June 30, 2022		December 31, 2021
Canada	$	170,554	$	191,752
United States		13,950,606		10,105,202
Total	$	14,121,160	$	10,296,954