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SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) - CAD ($) | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment, beginning balance | $ 257,974 | $ 179,140
Additions | 212,579 | 23,888
Net assets acquired in the Transaction |  | 54,946
Revaluation | (3,619) |
Property, plant and equipment, ending balance | 466,934 | 257,974
Accumulated depreciation Property, plant and equipment, beginning balance | 104,104 | 63,999
Charge for the year | 65,787 | 40,105
Accumulated depreciation Property, plant and equipment, ending balance | 169,891 | 104,104
Property, plant and equipment | 297,043 | 153,870
Computer equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment, beginning balance | 24,397 | 7,000
Additions | 29,713 | 2,028
Net assets acquired in the Transaction |  | 15,369
Revaluation |  |
Property, plant and equipment, ending balance | 54,110 | 24,397
Accumulated depreciation Property, plant and equipment, beginning balance | 12,392 | 6,761
Charge for the year | 12,899 | 5,631
Accumulated depreciation Property, plant and equipment, ending balance | 25,291 | 12,392
Property, plant and equipment | 28,819 | 12,005
Furniture and Equipment [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment, beginning balance | 171,606 | 142,173
Additions | 170,866 | 21,860
Net assets acquired in the Transaction |  | 7,573
Revaluation |  |
Property, plant and equipment, ending balance | 342,472 | 171,606
Accumulated depreciation Property, plant and equipment, beginning balance | 59,963 | 37,944
Charge for the year | 42,314 | 22,019
Accumulated depreciation Property, plant and equipment, ending balance | 102,277 | 59,963
Property, plant and equipment | 240,195 | 111,643
Leasehold improvements [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment, beginning balance | 4,352 |
Additions |  |
Net assets acquired in the Transaction |  | 4,352
Revaluation |  |
Property, plant and equipment, ending balance | 4,352 | 4,352
Accumulated depreciation Property, plant and equipment, beginning balance | 3,220 |
Charge for the year | 1,132 | 3,220
Accumulated depreciation Property, plant and equipment, ending balance | 4,352 | 3,220
Property, plant and equipment |  | 1,132
Computer software [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment, beginning balance | 29,967 | 29,967
Additions |  |
Net assets acquired in the Transaction |  |
Revaluation |  |
Property, plant and equipment, ending balance | 29,967 | 29,967
Accumulated depreciation Property, plant and equipment, beginning balance | 22,496 | 19,294
Charge for the year | 2,241 | 3,202
Accumulated depreciation Property, plant and equipment, ending balance | 24,737 | 22,496
Property, plant and equipment | 5,230 | 7,471
Vehicles [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment, beginning balance | 27,652 |
Additions | 12,000 |
Net assets acquired in the Transaction |  | 27,652
Revaluation | (3,619) |
Property, plant and equipment, ending balance | 36,033 | 27,652
Accumulated depreciation Property, plant and equipment, beginning balance | 6,033 |
Charge for the year | 7,201 | 6,033
Accumulated depreciation Property, plant and equipment, ending balance | 13,234 | 6,033
Property, plant and equipment | $ 22,799 | $ 21,619

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- Definition The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 54 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_a&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount of income or expense arising from property service charge. [Refer: Property service charge expense; Property service charge income] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -Clause iv -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e_iv&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 77 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_77_f&doctype=Standard -URIDate 2021-03-24 + Details
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