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Condensed Interim Consolidated Balance Sheets (Unaudited) - USD ($)
Sep. 30, 2023
Dec. 31, 2022
Current assets:    
Cash $ 1,468,955 $ 2,363,530
Accounts receivable, less allowance for doubtful accounts $107,061 (December 31, 2022 - $53,241) (Note 3) 3,218,082 7,400,282
Prepaid expenses 61,191 71,248
Total Current Assets 4,748,228 9,835,060
Equipment (Note 4) 32,744 33,522
Goodwill (Note 6) 3,301,439 3,301,439
Intangible assets (Note 5) 738,154 1,147,457
Long term cash equivalent 23,271 22,310
Operating lease right-of-use assets (Note 12) 13,562 36,529
Security deposit 10,284 10,766
Total Assets 8,867,682 14,387,083
Current liabilities:    
Accounts payable 1,343,184 4,826,667
Accrued liabilities 650,401 703,880
Derivative liability – warrants (Note 2e and 9) 51
Government CEBA current loan (Note 9) 44,182 44,296
Operating lease liabilities – current portion (Note 12) 14,842 32,116
Total Current Liabilities 2,132,617 5,687,884
Operating lease liabilities – non-current portion (Note 12) 7,440
Total Liabilities 2,132,617 5,695,324
Commitments (Note 11)
Stockholders’ Equity (Note 9):    
Common stock, no par value, unlimited shares authorized, 131,304,499 shares issued and outstanding (December 31, 2022 - 131,347,999) 51,036,765 50,664,887
Treasury shares, nil shares (December 31, 2022 – 41,500) (11,793)
Accumulated deficit (44,326,280) (41,985,915)
Accumulated other comprehensive income: Foreign currency translation adjustment 24,580 24,580
Total Stockholders’ Equity 6,735,065 8,691,759
Total Liabilities and Stockholders’ Equity 8,867,682 14,387,083
Related Party [Member]    
Current liabilities:    
Accounts payable and accrued liabilities - related party (Note 13) $ 80,008 $ 80,874