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FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT (Tables)

12 Months Ended

Dec. 31, 2023

SCHEDULE OF AGING OF RECEIVABLES

The Company’s aging of receivables was as follows:

 SCHEDULE OF AGING OF RECEIVABLES

		December 31, 2023				December 31, 2022
0 – 30 days		$	271,622			$	1,020,091
31 – 60 days			109,928				116,378
61 – 90 days			64,259				343,364
91 + days			203,803				609,132
Total receivables		$	649,612			$	2,088,965

SCHEDULE OF CONTRACTUAL MATURITIES OF FINANCIAL LIABILITIES

The following is an analysis of the contractual maturities of the Company’s financial liabilities at December 31, 2023:

 SCHEDULE OF CONTRACTUAL MATURITIES OF FINANCIAL LIABILITIES

		1 year				1 – 5 years				Total
Trade payables and accrued liabilities		$	2,638,981			$	-			$	2,638,981
Customer deposits			104,715				-				104,715
Deferred income			12,112				95,562				107,674
Loans payable			85,058				-				85,058
Derivative liability			4,196,125				-				4,196,125
Lease liability			429,948				497,398				927,346
Financial liabilities		$	7,466,939			$	592,960			$	8,059,899

SCHEDULE OF CHANGES IN FOREIGN EXCHANGE RATES

The following table summarizes the sensitivity of the fair value of the Company’s risk to foreign exchange rates, with all other variables held constant. Fluctuations of 10 percent in the foreign exchange rate between US dollars and Canadian dollars could have resulted in a change impacting net loss upon consolidation as follows:

 SCHEDULE OF CHANGES IN FOREIGN EXCHANGE RATES

		December 31, 2023				December 31, 2022
Foreign exchange rate		$	530,758			$	969,977

SCHEDULE OF FINANCIAL ASSETS MEASURED FAIR VALUE THROUGH PROFIT AND LOSS

SCHEDULE OF FINANCIAL ASSETS MEASURED FAIR VALUE THROUGH PROFIT AND LOSS

December 31, 2023		Level 1				Level 2				Level 3				Total
Equity securities in investee companies		$	57,143			$	-			$	132,260			$	189,403
Notes receivables
Derivative liability			-				-				4,196,125				4,196,125
Total		$	57,413			$	-			$	4,328,385			$	4,385,528

December 31, 2022		Level 1				Level 2				Level 3				Total
Equity securities in investee companies		$	57,143			$	-			$	135,440			$	192,583
Notes receivable			-				-				169,300				169,300
Derivative liability			-				-				57,314				57,314
Total		$	57,143			$	-			$	362,054			$	419,197

SCHEDULE OF FAIR VALUE FOR DERIVATIVE LIABILITY

For the fair value of the derivative liability, reasonable possible changes to the expected volatility, the most significant unobservable input would have the following effects:

SCHEDULE OF FAIR VALUE FOR DERIVATIVE LIABILITY

Unobservable Inputs		Change				Impact on comprehensive loss
						Year ended December 31, 2023				Year ended December 31, 2022
Volatility			20	%		$	291,149			$	-

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