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Consolidated Balance Sheets - USD ($)
Dec. 31, 2022
Dec. 31, 2021
Current assets:    
Cash $ 2,363,530 $ 2,078,607
Accounts receivable, less allowance for doubtful accounts $53,241 (2021 - $56,605) (Note 3) 7,400,282 6,627,864
Prepaid expenses (Note 4) 71,248 105,468
Total Current Assets 9,835,060 8,811,939
Equipment (Note 5) 33,522 20,523
Goodwill (Note 7) 3,301,439 3,301,439
Intangible assets (Note 6) 1,147,457 1,694,917
Long term cash equivalent 22,310 23,624
Operating lease right-of-use assets (Note 14) 36,529 65,464
Security deposit 10,766 7,625
Total Assets 14,387,083 13,925,531
Current liabilities:    
Accounts payable 4,826,667 3,693,944
Accrued liabilities 703,880 471,882
Accounts payable and accrued liabilities - related party (Note 15) 80,874 53,829
Derivative liability – warrants (Note 2i and 10) 51 23,365
Government CEBA current loan (Note 9) 44,296
Operating lease liabilities – current portion (Note 14) 32,116 32,068
Total Current Liabilities 5,687,884 4,275,088
Deferred tax liability (Note 13) 210,499
Government CEBA long term loan (Note 9) 47,248
Operating lease liabilities – non-current portion (Note 14) 7,440 41,999
Total Liabilities 5,695,324 4,574,834
Commitments (Note 12)
Stockholders’ Equity (Note 10):    
Common stock, no par value, unlimited shares authorized, 131,347,999 shares issued and outstanding (December 31, 2021 - 131,424,989) 50,664,887 49,964,919
Treasury shares, 41,500 shares (December 31, 2021 – nil) (11,793)
Accumulated deficit (41,985,915) (40,638,802)
Accumulated other comprehensive income:    
Foreign currency translation adjustment 24,580 24,580
Total Stockholders’ Equity 8,691,759 9,350,697
Total Liabilities and Stockholders’ Equity $ 14,387,083 $ 13,925,531