Share Capital (Tables)

9 Months Ended

Sep. 30, 2020

Disclosure of Share Capital [Line Items]

Schedule of Common Stock Outstanding Roll Forward

A reconciliation of the beginning and ending amounts of the issued and outstanding shares by class is as follows:

	Issued and Outstanding
	Subordinate Voting Shares		Multiple Voting Shares			Super Voting Shares
As at December 31, 2019		128,999,964		373,350			402,289
Issuance of shares under business combinations and investments		238,450		—			—
Distribution of contingent consideration		2,713,463		—			—
Distribution of deferred shares		1,220,548		—			—
Issuance of shares for redemption of noncontrolling interests		1,315,789		—			—
Issuance of shares upon exercise of options and warrants		71,384		—			—
Issuances of shares upon vesting of RSUs		901,023		—			—
Exchange of shares		27,539,300		(252,440	)		(22,953	)
As at September 30, 2020		162,999,921		120,910			379,336

Schedule of Business Acquisitions of Contingent Consideration

The following table represents the contingent shares issued as of September 30, 2020 in relation to each acquisition:

Contingent Shares Issued

		September 30, 2020
Transaction	Date of Transaction	Units		Value
Advanced Grow Labs, LLC	February 12, 2019		1,396,533	$	11,544,855
For Success Holdings Company	February 21, 2019		779,690		6,686,432
Integral Associates, LLC	June 5, 2019		537,240		4,654,526
			2,713,463	$	22,885,813

Share-based Payment Arrangement, Option, Activity

Stock option activity is summarized as follows:

	Number of Shares			Weighted Average Exercise Price (CAD)		Weighted Average Contractual Life (Years)		Aggregate Intrinsic Value
Balance as at December 31, 2019		3,839,017			13.21		5.81	$	218,234
Granted		2,496,511			9.76		5.00
Exercised		(65,443	)		11.02		3.98
Forfeited		(487,486	)		13.82		5.22
Balance as at September 30, 2020		5,782,599			11.69		5.53
Vested		1,635,030			13.36		6.65
Exercisable at September 30, 2020		1,516,872			13.22		6.73	$	4,601,129

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions

The Company used the Black-Scholes option pricing model to estimate the fair value of the options granted during the nine months ended September 30, 2020, using the following ranges of assumptions:

Risk-free interest rate	0.36% - 2.33%
Expected dividend yield	0%
Expected volatility	80% - 100%
Expected option life	3 – 10 years

Schedule of Stock-Based Compensation Expense

The stock-based compensation expense for the three and nine months ended September 30, 2020 and 2019 was as followed:

	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
	2020		2019		2020		2019
Stock options expense	$	2,614,273	$	1,666,465	$	8,209,557	$	4,248,461
RSUs		1,821,054		1,897,630		6,999,963		9,075,622
Total Stock Based Compensation Expense	$	4,435,634	$	3,564,095	$	15,209,520	$	13,324,083

Restricted Stock Units (RSUs) [member]

Disclosure of Share Capital [Line Items]

Non-vested Restricted Stock Shares Activity

The following table summarizes the number of non-vested RSU awards as of September 30, 2020 and December 31, 2019 and the changes during the nine months ended September 30, 2020:

	Number of Shares			Weighted Average Grant Date Fair Value (CAD)
Nonvested Shares at December 31, 2019		1,399,762			9.30
Granted		254,268			12,65
Forfeited		(64,500	)		15.60
Vested		(901,023	)		14.85
Nonvested Shares at September 30, 2020		688,507			16.77