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SEGMENTED, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY (Tables) | 6 Months Ended
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Jun. 30, 2021
Segment Reporting [Abstract] |
SCHEDULE OF REPORTABLE SEGMENTS | The Company’s reportable segments are strategic business units that offer different, but synergistic products and services. They are managed separately because each business requires different technology and marketing strategies. SCHEDULE OF REPORTABLE SEGMENTS
Three months ended June 30, 2021: |  |  |  |  |  |  |  |  |
|  | EWCP |  |  | TPA |  |  | Total |
Revenue |  | $ | 134,502 |  |  | $ | 8,400,949 |  |  | $ | 8,535,451 |
Interest expense |  |  | - |  |  |  | 51,055 |  |  |  | 51,055 |
Depreciation and amortization |  |  | 10,209 |  |  |  | 236,676 |  |  |  | 246,885 |
Income tax expense |  |  | 84,266 |  |  |  | 394,461 |  |  |  | 478,727 |
Segment profit (loss) |  |  | (135,392 | ) |  |  | 1,312,153 |  |  |  | 1,176,761 |
Segment assets |  |  | 1,843,384 |  |  |  | 35,188,391 |  |  |  | 37,031,775 |
Expenditures for segment assets |  |  | - |  |  |  | (355,592 | ) |  |  | (355,592 | )
Three months ended June 30, 2020: |  |  |  |  |  |  |  |  |
|  | EWCP |  |  | TPA |  |  | Total |
Revenue |  | $ | 120,233 |  |  | $ | 7,589,374 |  |  | $ | 7,709,607 |
Interest expense |  |  | - |  |  |  | 54,650 |  |  |  | 54,650 |
Depreciation and amortization |  |  | 10,286 |  |  |  | 131,157 |  |  |  | 141,443 |
Income tax expense |  |  | 21,960 |  |  |  | 237,700 |  |  |  | 259,660 |
Segment profit (loss) |  |  | (10,217 | ) |  |  | 1,143,084 |  |  |  | 1,132,867 |
Segment assets |  |  | 2,439,940 |  |  |  | 31,135,650 |  |  |  | 33,575,590 |
Expenditures for segment assets |  |  | - |  |  |  | (464,856 | ) |  |  | (464,856 | )
Six months ended June 30, 2021: |  |  |  |  |  |  |  |  |
|  | EWCP |  |  | TPA |  |  | Total |
Revenue |  | $ | 205,853 |  |  | $ | 15,954,295 |  |  | $ | 16,160,148 |
Interest expense |  |  | - |  |  |  | 113,329 |  |  |  | 113,329 |
Depreciation and amortization |  |  | 20,186 |  |  |  | 459,664 |  |  |  | 479,850 |
Income tax expense |  |  | 86,090 |  |  |  | 878,093 |  |  |  | 964,183 |
Segment profit (loss) |  |  | (199,877 | ) |  |  | 2,827,209 |  |  |  | 2,627,332 |
Segment assets |  |  | 1,843,384 |  |  |  | 35,188,391 |  |  |  | 37,031,775 |
Expenditures for segment assets |  |  | - |  |  |  | (451,728 | ) |  |  | (451,728 | )
Six months ended June 30, 2020: |  |  |  |  |  |  |  |  |
|  | EWCP |  |  | TPA |  |  | Total |
Revenue |  | $ | 210,161 |  |  | $ | 15,928,932 |  |  | $ | 16,139,093 |
Interest expense |  |  | - |  |  |  | 156,075 |  |  |  | 156,075 |
Depreciation and amortization |  |  | 20,762 |  |  |  | 268,739 |  |  |  | 289,501 |
Income tax expense |  |  | 72,176 |  |  |  | 622,472 |  |  |  | 694,648 |
Segment profit (loss) |  |  | (70,472 | ) |  |  | 2,468,014 |  |  |  | 2,397,542 |
Segment assets |  |  | 2,439,940 |  |  |  | 31,135,650 |  |  |  | 33,575,590 |
Expenditures for segment assets |  |  | - |  |  |  | (561,136 | ) |  |  | (561,136 | )
SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA | The sales generated in the United States and Canada are as follows: SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA
|  | Six months ended June 30, 2021 |  |  | Six months ended June 30, 2020 |
Canada |  | $ | 294,718 |  |  | $ | 260,055 |
United States and abroad |  |  | 15,865,430 |  |  |  | 15,879,038 |
Total |  | $ | 16,160,148 |  |  | $ | 16,139,093 |
SCHEDULE OF LONG-LIVED ASSETS ARE LOCATED IN CANADA AND UNITED STATES | The Company’s long-lived assets (property, equipment, intangibles, goodwill, leaseholds, patents and right of use assets) are located in Canada and the United States as follows: SCHEDULE OF LONG-LIVED ASSETS ARE LOCATED IN CANADA AND UNITED STATES
|  | June 30, 2021 |  |  | December 31, 2020 |
Canada |  | $ | 440,352 |  |  | $ | 445,663 |
United States |  |  | 10,345,542 |  |  |  | 10,519,903 |
Total |  | $ | 10,785,894 |  |  | $ | 10,965,566 |

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