XML 79 R63.htm IDEA: XBRL DOCUMENT v3.23.2
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) - CAD ($)
 6 Months Ended 12 Months Ended
Jun. 30, 2023
Dec. 31, 2022
IfrsStatementLineItems [Line Items]    
Property, plant and equipment, cost, beginning balance $ 966,148 $ 466,934
Additions 134,605 588,320
Disposals (84,095) (89,106)
Property, plant and equipment, cost, ending balance 1,016,658 966,148
Accumulated depreciation Property, plant and equipment, beginning balance 561,457 169,891
Charge for the period 56,021 469,917
Disposals (54,016) (78,351)
Accumulated depreciation Property, plant and equipment, ending balance 563,462 561,457
Property, plant and equipment, net 453,196 404,691
Computer equipment [member]    
IfrsStatementLineItems [Line Items]    
Property, plant and equipment, cost, beginning balance 95,662 54,110
Additions 15,602 60,240
Disposals (8,658) (18,688)
Property, plant and equipment, cost, ending balance 102,606 95,662
Accumulated depreciation Property, plant and equipment, beginning balance 41,998 25,291
Charge for the period 8,868 32,627
Disposals (3,150) (15,920)
Accumulated depreciation Property, plant and equipment, ending balance 47,716 41,998
Property, plant and equipment, net 54,890 53,664
Furniture and equipment [member]    
IfrsStatementLineItems [Line Items]    
Property, plant and equipment, cost, beginning balance 834,453 342,472
Additions 99,127 528,080
Disposals (75,437) (36,099)
Property, plant and equipment, cost, ending balance 858,143 834,453
Accumulated depreciation Property, plant and equipment, beginning balance 502,790 102,277
Charge for the period 43,751 433,855
Disposals (50,866) (33,342)
Accumulated depreciation Property, plant and equipment, ending balance 495,675 502,790
Property, plant and equipment, net 362,468 331,663
Leasehold improvements [member]    
IfrsStatementLineItems [Line Items]    
Property, plant and equipment, cost, beginning balance 4,352
Additions
Disposals (4,352)
Property, plant and equipment, cost, ending balance
Accumulated depreciation Property, plant and equipment, beginning balance 4,352
Charge for the period
Disposals (4,352)
Accumulated depreciation Property, plant and equipment, ending balance
Property, plant and equipment, net
Computer software [member]    
IfrsStatementLineItems [Line Items]    
Property, plant and equipment, cost, beginning balance 29,967
Additions
Disposals (29,967)
Property, plant and equipment, cost, ending balance
Accumulated depreciation Property, plant and equipment, beginning balance 24,737
Charge for the period
Disposals (24,737)
Accumulated depreciation Property, plant and equipment, ending balance
Property, plant and equipment, net
Vehicles [member]    
IfrsStatementLineItems [Line Items]    
Property, plant and equipment, cost, beginning balance 36,033 36,033
Additions 19,876
Disposals
Property, plant and equipment, cost, ending balance 55,909 36,033
Accumulated depreciation Property, plant and equipment, beginning balance 16,669 13,234
Charge for the period 3,402 3,435
Disposals
Accumulated depreciation Property, plant and equipment, ending balance 20,071 16,669
Property, plant and equipment, net $ 35,838 $ 19,364