27.	Supplementary cash flow information

The changes in non-cash working capital items are as follows:

	March 31,			March 31,
	2018			2017
Amounts receivable	$	(15,738	)	$	(2,184	)
Prepaid expenses and other assets		(15,770	)		(1,493	)
Biological assets and inventory		(24,493	)		(12,270	)
Accounts payable and accrued liabilities		27,130			(200	)
Deferred revenue		312			55
Other liabilities		40			(256	)
Total	$	(28,519	)	$	(16,348	)

Non-cash transactions

Excluded from the March 31, 2018 consolidated statements of cash flows was a total of $49,679 in accounts payable and accrued liabilities as follows: $49,627 of property, plant and equipment and assets in process purchases and $52 of share issue costs. Included for the March 31, 2018 consolidated statements of cash flows is a total of $3,860 in accounts payable and accrued liabilities as follows: $3,770 of property, plant and equipment and assets in process purchases and $90 of share issue costs.

Excluded from the March 31, 2017 consolidated statements of cash flows was a total of $3,860 in accounts payable and accrued liabilities as follows: $3,770 of property, plant and equipment and assets in process purchases and $90 of share issue costs. Included for the March 31, 2017 consolidated statements of cash flows was a total of $946 in accounts payable and accrued liabilities as follows: $877 of property, plant and equipment and assets in process purchases and $69 of share issue costs.

Cash and cash equivalents consist of the following:

	March 31,		March 31,
	2018		2017
Cash	$	322,560	$	16,700
Short-term guaranteed investment certificates		-		85,100
Total cash and cash equivalents	$	322,560	$	101,800