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SCHEDULE OF INCOME TAX (Details) - CAD ($) | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Loss before income taxes | $ 16,202,972 | $ 8,015,813 | $ 11,095,507
Canadian statutory rates |  | 27.00% | 27.00%
Expected income tax recovery | 4,196,600 | $ 2,164,000 | $ 2,996,000
Impact of different foreign statutory tax rates | 34,900 |  |
Non-deductible items | 116,400 | (687,000) | (2,043,000)
Share issue costs | 887,600 |  |
Adjustments to prior years provision versus statutory tax returns | 376,500 | 189,000 | (388,000)
Differences between prior year provision and final tax return | (206,000) | (535,000) | (18,000)
Change in deferred tax asset not recognized | (5,406,000) | (1,131,000) | (547,000)
Income tax |  |  |

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- Definition The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2021-03-24 + Details
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