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v3.22.1

LOANS PAYABLE (Tables) | 12 Months Ended
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Dec. 31, 2021
Loans Payable |
SCHEDULE OF LOANS PAYABLE | SCHEDULE OF LOANS PAYABLE
|  | December 31, 2021 |  |  | December 31, 2020 |
Opening balance |  | $ | 97,916 |  |  | $ | - |
Acquisition of loans |  |  | - |  |  |  | 120,851 |
Issuance of loans payable |  |  | 60,000 |  |  |  | 60,000 |
Fair value adjustment |  |  | (24,576 | ) |  |  | (26,152 | )
Repayment of loans payable |  |  | (44,428 | ) |  |  | (57,873 | )
Accretion expense |  |  | 4,405 |  |  |  | 1,090 |
Ending balance |  | $ | 93,317 |  |  | $ | 97,916 |
SCHEDULE OF LOANS | SCHEDULE OF LOANS
|  | Start Date |  | Maturity Date |  | Rate |  |  | Carrying Value December 31, 2021 |  |  | Carrying Value December 31, 2020 |
CEBA |  | 2020-05-19 |  | 2022-12-31 |  |  | 0 | % |  | $ | 37,384 |  |  | $ | 34,938 |
CEBA |  | 2021-04-23 |  | 2022-12-31 |  |  | 0 | % |  |  | 37,383 |  |  |  | - |
Vehicle loan |  | 2019-08-30 |  | 2024-09-11 |  |  | 6.99 | % |  |  | 18,550 |  |  |  | 25,295 |
Shopify loan |  | 2020-08-05 |  |  |  |  | 7.00 | % |  |  | - |  |  |  | 37,683 |
Total |  |  |  |  |  |  |  |  |  | $ | 93,317 |  |  | $ | 97,916 |

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- Definition The disclosure of detailed information about borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 7 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_7&doctype=Standard -URIDate 2021-03-24 + Details
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