FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Tables)

12 Months Ended

Dec. 31, 2021

SCHEDULE OF CLASSIFIED FINANCIAL ASSETS AND LIABILITIES

The Company has classified financial assets and (liabilities) as follows at December 31:

	2021			2020			2019
Financial assets, measured at amortized cost:
Cash and cash equivalents	$	14,941,775		$	6,872,894		$	1,428,129
Short-term investments	$	6,366,828		$	-		$	-
Accounts receivable, measured at amortized cost:
Receivable from the sale of discontinued operations	$	-		$	-		$	18,000,000
Other liabilities, measured at amortized cost:
Accounts payable and accrued liabilities	$	(1,791,222	)	$	(1,730,361	)	$	(1,725,708	)
Convertible debentures	$	-		$	(3,341,246	)	$	(3,089,033	)
Covid-19 government support loans	$	(31,660	)	$	(218,151	)	$	-