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LOANS PAYABLE (Tables)

12 Months Ended

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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- References

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Disclosure of loans payable explanatory.

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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
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-URIDate 2021-03-24

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