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GENERAL AND ADMINISTRATIVE EXPENSES | 12 Months Ended
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Dec. 31, 2023
Notes and other explanatory information [abstract] |
GENERAL AND ADMINISTRATIVE EXPENSES | NOTE 26 — GENERAL AND ADMINISTRATIVE EXPENSES General and administrative expenses for the years ended December 31, 2023 and 2022 include the following: SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES
|  | 2023 |  |  | 2022 |  |  | 2021 |
|  | Years Ended December 31, |
|  | 2023 |  |  | 2022 |  |  | 2021 |
Salaries, wages, bonuses, and other benefits |  | $ | 10,637,715 |  |  | $ | 8,909,585 |  |  | $ | 4,197,397 |
Professional and consulting fees |  |  | 6,334,152 |  |  |  | 2,284,436 |  |  |  | 660,117 |
Marketing |  |  | 2,844,825 |  |  |  | 1,917,377 |  |  |  | 73,277 |
Insurance |  |  | 1,337,151 |  |  |  | 713,481 |  |  |  |  |
Other |  |  | 1,422,394 |  |  |  | 846,112 |  |  |  | 1,151,991 |
Provision for doubtful debts |  |  | 2,821,611 |  |  |  | 1,509,486 |  |  |  | (39,108 | )
Stock-based compensation |  |  | 532,466 |  |  |  | 1,308,784 |  |  |  | 293,837 |
Utilities |  |  | 914,546 |  |  |  | 952,056 |  |  |  | 142,019 |
Travel |  |  | 980,317 |  |  |  | 851,139 |  |  |  | 13,356 |
Development charges |  |  | 879,438 |  |  |  | 847,068 |  |  |  | 456,180 |
Rent expense |  |  | 401,307 |  |  |  | 351,730 |  |  |  | 250,994 |
Repairs and maintenance |  |  | 399,605 |  |  |  | 304,938 |  |  |  | 11,144 |
Athletic program expenses |  |  | 398,896 |  |  |  | 277,602 |  |  |  | - |
Total general and administrative expenses |  | $ | 29,904,423 |  |  | $ | 21,073,794 |  |  | $ | 7,211,204 |

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- Definition The disclosure of general and administrative expenses. [Refer: Administrative expenses] + 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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