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SCHEDULE OF RECONCILIATION OF EXPECTED INCOME TAX RECOVERY TO ACTUAL INCOME TAX RECOVERY (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Net loss	$ (3,996)	$ (2,741)
Statutory tax rate	27.00%	27.00%
Expected income tax recovery at the statutory tax rate	$ (1,079)	$ (740)
Permanent differences and other	479	222
Change in valuation allowance	600	518
Net deferred income tax recovery

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- Definition

The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in valuation allowance.

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- Definition

The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)]

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The applicable income tax rate.

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The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]

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