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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2021
Mar. 31, 2020
Dec. 31, 2020
Cash flows from operating activities:      
Net loss $ (347,044) $ (403,924)  
Adjustments to reconcile net loss to net cash used in operating activities:      
Depreciation and amortization 141,832 141,331  
Amortization of operating lease right-of-use assets 17,509 15,372 $ 54,071
Stock-based compensation 77,021 541  
Realized foreign exchange loss 96  
Changes in operating assets and liabilities:      
Accounts receivable 1,544,528 311,301  
Prepaid expenses (46,663) (1,173)  
Accounts payable and accrued liabilities (994,219) (464,052)  
Net cash provided by (used in) operating activities 393,060 (400,604)  
Cash flows from investing activities:      
Acquisition of equipment (2,265)  
Long-term cash equivalent 3,130  
Acquisition of right-of-use assets (8,668)  
Security deposits 629  
Net cash used in investing activities (2,265) (4,909)  
Cash flows from financing activities:      
Proceeds of short-term loan 200,000  
Repayment of short-term loan (200,000)  
Payments on operating lease liabilities (5,248) (16,187)  
Government CEBA loan  
Net cash used in financing activities (5,248) (16,187)  
Change in cash 385,547 (421,700)  
Cash, beginning of period 1,226,045 967,212 967,212
Cash, end of period 1,611,592 545,512 $ 1,226,045
Supplementary information:      
Interest paid 987  
Income taxes recovery