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SHARE BASED PAYMENTS (Tables)

12 Months Ended

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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Disclosure of detailed information number and weighted average fair value of restricted stock units explanatory.

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Additional information about share-based payment arrangements necessary to satisfy the disclosure requirements of IFRS 2. [Refer: Types of share-based payment arrangements [domain]]

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