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SHARE BASED PAYMENTS (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of terms and conditions of share-based payment arrangement [abstract] |
SCHEDULE OF SHARE OPTIONS ACTIVITY | The number and weighted average exercise prices of share options are as follows (in Canadian dollars): SCHEDULE OF SHARE OPTIONS ACTIVITY
|  | December 31, 2024 |  |  | December 31, 2023 |
|  | Number of options |  |  | Weighted average exercise price |  |  | Number of options |  |  | Weighted average exercise price |
Outstanding at January 1 |  |  | 939,634 |  |  | C$ | 2.36 |  |  |  | 776,000 |  |  | C$ | 1.67 |
Granted |  |  | 293,190 |  |  |  | 4.23 |  |  |  | 281,800 |  |  |  | 5.45 |
Expired |  |  | (33,000 | ) |  |  | 3.00 |  |  |  | (108,500 | ) |  |  | 5.62 |
Cancelled |  |  | (45,900 | ) |  |  | 2.82 |  |  |  | - |  |  |  | - |
Exercised |  |  | (80,000 | ) |  |  | 0.80 |  |  |  | (9,666 | ) |  |  | 0.80 |
Outstanding at December 31 |  |  | 1,073,924 |  |  | C$ | 2.94 |  |  |  | 939,634 |  |  | C$ | 2.36 |
Exercisable at December 31 |  |  | 791,496 |  |  | C$ | 2.35 |  |  |  | 540,268 |  |  | C$ | 1.84 |
Weighted average share price on date of exercise |  |  | 80,000 |  |  | C$ | 4.68 |  |  |  | 9,666 |  |  | C$ | 5.96 |
SCHEDULE OF EXERCISE PRICES OF OUTSTANDING STOCK OPTIONS | The range of exercise prices of the outstanding stock options for December 31, 2024 is as follows (in Canadian dollars): SCHEDULE OF EXERCISE PRICES OF OUTSTANDING STOCK OPTIONS
Range of exercise prices |  | Number of outstanding stock options |  |  | Weighted average exercise price |  |  | Weighted average contractual life ( years) |
C$4.90 to C$6.04 |  |  | 260,900 |  |  | C$ | 5.46 |  |  |  | 3.4 |
C$1.80 to C$4.90 |  |  | 368,190 |  |  |  | 3.76 |  |  |  | 4.0 |
C$0.80 to C$1.80 |  |  | 444,834 |  |  |  | 0.80 |  |  |  | 2.0 |
|  |  | 1,073,924 |  |  | C$ | 2.95 |  |  |  | 3.0 |
The range of exercise prices of the outstanding stock options for December 31, 2023 is as follows (in Canadian dollars):
Range of exercise prices |  | Number of outstanding stock options |  |  | Weighted average exercise price |  |  | Weighted average contractual life ( years) |
C$5.00 to C$6.04 |  |  | 281,800 |  |  | C$ | 5.45 |  |  |  | 4.4 |
C$1.80 to C$4.90 |  |  | 108,000 |  |  |  | 2.23 |  |  |  | 2.4 |
C$0.80 to C$1.80 |  |  | 549,834 |  |  |  | 0.80 |  |  |  | 3.0 |
|  |  | 939,634 |  |  | C$ | 2.36 |  |  |  | 3.3 |
SCHEDULE OF FAIR VALUE OF STOCK OPTIONS | The fair value of the stock options at grant date was estimated using Black Scholes model with the following weighted average inputs: SCHEDULE OF FAIR VALUE OF STOCK OPTIONS
|  | 2024 |  |  | 2023 |
Fair value at grant date (per option) (in Canadian dollars) |  | C$ | 3.46 |  |  |  | 5.09 |
Volatility (%) (a) |  |  | 77.00 |  |  |  | 105.49 |
Forfeiture rate (%) |  |  | 5 | % |  |  | 5 | %
Option life (years) |  |  | 10 |  |  |  | 8.67 |
Risk-free interest rate (%) |  |  | 3.66 |  |  |  | 3.19 |
Exercise price |  | C$ | 4.23 |  |  |  | 5.45 |
Share price at grant date |  | C$ | 4.23 |  |  |  | 5.45 |
Expected dividends |  |  | 0 | % |  |  | 0 | %
| (a) | Volatility is based on a statistical analysis of historical share prices.
SCHEDULE OF NUMBER AND WEIGHTED AVERAGE FAIR VALUE OF RESTRICTED STOCK UNITS | The number and weighted average fair value of Restricted Stock Units (RSUs) are as follows (in Canadian dollars): SCHEDULE OF NUMBER AND WEIGHTED AVERAGE FAIR VALUE OF RESTRICTED STOCK UNITS
|  | December 31, 2024 |  |  | December 31, 2023 |
|  | Number of RSUs |  |  | Weighted average fair value |  |  | Number of RSUs |  |  | Weighted average fair value |
Outstanding at January 1 |  |  | 119,140 |  |  | C$ | 5.28 |  |  |  | - |  |  | C$ | - |
Granted |  |  | 169,220 |  |  |  | 4.25 |  |  |  | 119,140 |  |  |  | 5.28 |
Vested |  |  | (35,378 | ) |  |  | 5.27 |  |  |  | - |  |  |  | - |
Cancelled |  |  | (20,857 | ) |  |  | 5.29 |  |  |  | - |  |  |  | - |
Outstanding at December 31, |  |  | 232,125 |  |  | C$ | 4.53 |  |  |  | 119,140 |  |  | C$ | 5.28 |
SCHEDULE OF STOCK BASED COMPENSATION | Stock based compensation was recorded as follows: SCHEDULE OF STOCK BASED COMPENSATION
|  | 2024 |  |  | 2023 |
|  | December 31 |
|  | 2024 |  |  | 2023 |
Expensed |  | $ | 1,075 |  |  | $ | 790 |
Capitalized |  | $ | 162 |  |  | $ | 140 |
Stock based compensation |  | $ | 162 |  |  | $ | 140 |

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