Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Depreciation is recorded using the declining balance method at the following annual rates:



Office equipment and furniture	20%
Medical equipment	20%
Computer equipment	30%
Leasehold improvements	Straight-line over the term of the lease



	Medical Equipment		Computer Equipment		Office Furniture	Office Equipment	Leasehold Improvements		Total
Cost
As at December 31, 2017	197,870		681,985		225,896	89,466	534,300		1,729,517
Additions, net of foreign exchange impact	—		88,202		21,542	15,763	49,163		174,670
Disposals	(137,492	)	(424,246	)	—	—	(85,096	)	(646,834	)
As at December 31, 2018	60,378		345,941		247,438	105,229	498,367		1,257,353
Additions, net of foreign exchange impact	—		7,014		—	—	—		7,014
Disposals	—		—		—	—	—		—
As at December 31, 2019	60,378		352,955		247,438	105,229	498,367		1,264,367

Amortization
As at December 31, 2017	154,334		549,564		147,334	68,787	476,057		1,396,076
Depreciation expense	7,622		49,635		10,415	4,041	23,662		95,375
Disposals	(137,492	)	(424,246	)	—	—	(85,096	)	(646,834	)
As at December 31, 2018	24,464		174,953		157,749	72,828	414,623		844,617
Depreciation expense	20,244		49,093		14,668	5,342	33,635		122,982
Disposals	—		—		—	—	—		—
As at December 31, 2019	44,708		224,046		172,417	78,170	448,258		967,599

Net book value
As at December 31, 2019	15,670		128,909		75,021	27,059	50,109		296,768
As at December 31, 2018	35,914		170,988		89,689	32,401	83,744		412,736

The following table summarizes the impacts of adopting IFRS 16 on the consolidated financial statements:



	Impact of changes
	As reported as at December 31, 2018	Effects of IFRS 16 transition		Subsequent to transition as at January 1, 2019
Right-of-use assets	—	808,025		808,025
Other current and non-current assets	14,865,253	—		14,865,253
Total assets	14,865,253	808,025		15,673,278
Other liabilities	113,750	(74,412	)	39,338
Lease liabilities	—	882,437		882,437
Other current and non-current liabilities	8,556,140	—		8,556,140
Total liabilities	8,669,890	808,025		9,477,915
Total shareholders' equity	6,195,363	—		6,195,363