Significant Accounting Policies and Significant Judgements (Tables)
|
12 Months Ended |
Oct. 31, 2022 |
Schedule of Amortization |
Schedule of Amortization |
|
|
|
|
Furniture and fixtures |
|
7-10 |
|
years on a straight-line basis |
Computer and office equipment |
|
3-5 |
|
years on a straight-line basis |
Production equipment and other |
|
5-10 |
|
years on a straight-line basis |
Leasehold improvements |
|
15-40 |
|
years on a straight-line basis |
|
Schedule of financial assets and financial liabilities |
Schedule of financial assets and financial liabilities |
|
|
Asset/Liability |
|
Classification |
Accounts receivable |
|
Amortized cost |
Cash |
|
Amortized cost |
Marketable securities |
|
FVTPL |
Accounts payable and accrued liabilities |
|
Amortized cost |
Long-term debt |
|
Amortized cost |
Interest payable |
|
Amortized cost |
Convertible debentures |
|
Amortized cost |
Derivative liabilities |
|
FVTPL |
|
Schedule of lease obligations |
Schedule of lease obligations |
|
|
|
|
|
|
$ |
|
Operating lease commitments at October 31, 2019 |
|
|
322,100 |
|
Discounted using incremental borrowing rate |
|
|
(45,669 |
) |
Lease liabilities for purchased assets |
|
|
142,205 |
|
Lease obligations - November 1, 2019 |
|
|
418,636 |
|
|
Schedule of consolidated financial statements |
Schedule of consolidated financial statements |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance –
October 31, 2019 |
|
|
Adoption of IFRS 16 |
|
|
Restated balance –
November 1, 2020 |
|
|
|
$ |
|
|
$ |
|
|
$ |
|
Right-of-use assets |
|
|
- |
|
|
|
276,431 |
|
|
|
276,431 |
|
Property & equipment |
|
|
232,059 |
|
|
|
- |
|
|
|
232,059 |
|
Current portion of lease liability |
|
|
129,876 |
|
|
|
225,862 |
|
|
|
355,738 |
|
Lease liability |
|
|
12,329 |
|
|
|
50,569 |
|
|
|
62,898 |
|
|