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v3.24.2

SHARE CAPITAL, WARRANTS AND OPTIONS - DSU Plan (Details) | 3 Months Ended | 12 Months Ended |
--- | --- | --- | ---
Mar. 31, 2024 CAD ($) D $ / shares shares | Mar. 31, 2023 CAD ($) | Dec. 31, 2022 D installment | Dec. 31, 2023 CAD ($)
Fair Value |  |  |  |
Fair value movement of deferred shares units | $ (226,602) | $ (16,000) |  |
DSUs liability | $ 939,128 |  |  | $ 884,481
Deferred Share Unit Plan |  |  |  |
SHARE CAPITAL, WARRANTS AND OPTIONS |  |  |  |
Number of installments for redemption of units | installment |  |  | 4 |
Term of VWAP based on which cash payment on redemption is based | D |  |  | 5 |
Unit redemption ratio |  |  | 1 |
Number Outstanding |  |  |  |
DSUs outstanding at the beginning (in shares) | shares | 730,975 |  |  |
DSUs granted during the year (in shares) | shares | 312,499 |  |  |
DSUs outstanding at the end (in shares) | shares | 1,043,474 |  |  |
Market Price |  |  |  |
DSUs outstanding at the beginning (in dollars per shares) | $ / shares | $ 1.21 |  |  |
DSUs granted during the year (in dollars per shares) | $ / shares | 0.90 |  |  |
DSUs outstanding at the end (in dollars per shares) | $ / shares | $ 0.90 |  |  |
Fair Value |  |  |  |
DSUs outstanding at the beginning (in dollars) | $ 884,481 |  |  |
DSUs granted during the year (in dollars) | 281,249 |  |  |
Fair value movement of deferred shares units | (226,602) |  |  |
DSUs outstanding at the end (in dollars) | 939,128 |  |  |
Share based compensation | $ 281,249 | $ 173,292 |  |
Trading days to determine fair value of units by volume weighted average price | D | 5 |  |  |
DSUs liability | $ 939,128 |  |  | $ 884,481

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