Changes in Cash Flows from Operating Assets and Liabilities (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2021

Dec. 31, 2020

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Changes in Operating Assets and Liabilities

The changes to the Company’s operating assets and liabilities for the three months ended March 31, 2021 and 2020 are as follows:

	2021			2020
Decrease (increase) in accounts receivable	$	106,349		$	(24,279	)
Decrease (increase) in other receivable		135,307			1,391
Decrease (increase) in inventory and prepaid inventory		(252,529	)		17,441
Decrease (increase) in prepaid expenses and deposits		(64,594	)		8,281
Increase (decrease) in lease liability		850			(7,725	)
Increase (decrease) in payroll taxes payable		2,970			-
Increase (decrease) in accounts payable and accrued liabilities		(4,862	)		(44,567	)
	$	(76,510	)	$	(49,458	)

The changes to the Company’s operating assets and liabilities for the years ended December 31, 2020 and 2019 are as follows:

	2020			2019
Decrease (increase) in accounts receivable	$	(119,813	)	$	48,908
Decrease (increase) in other receivable		(121,396	)		(54,821	)
Decrease (increase) in inventory		72,353			122,067
Decrease (increase) in prepaid expenses and deposits		43,201			63,373
Increase (decrease) in lease liability		(27,718	)		(8,392	)
Increase (decrease) in income taxes payable		11,372			(45,521	)
Increase (decrease) in accounts payable and accrued liabilities		(59,284	)		405,214
	$	201,284		$	539,220