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OTHER RECEIVABLES | 9 Months Ended
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Sep. 30, 2023
Other Receivables |
OTHER RECEIVABLES | 4. OTHER RECEIVABLES A summary of the other receivables as at September 30, 2023 and December 31, 2022 is detailed in the table below: SCHEDULE OF RECEIVABLES AND OTHER CURRENT ASSETS
|  | September 30, 2023 |  |  | December 31, 2022 |
HST paid on purchases |  |  | 73,675 |  |  |  | 445,128 |
VAT paid on purchases |  |  | 421,695 |  |  |  | 359,502 |
Total receivables and other current assets |  |  | 495,370 |  |  |  | 804,630 |

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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