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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Taxes |
SCHEDULE OF RECONCILIATION OF INCOME TAXES AT STATUTORY RATES | The reconciliation of income taxes at statutory rates is as follows: SCHEDULE OF RECONCILIATION OF INCOME TAXES AT STATUTORY RATES
|  | 2024 |  |  | 2023 |  |  | 2022
Loss for the year |  | $ | (25,270,714 | ) |  | $ | (12,931,794 | ) |  | $(15,299,251)
Expected income tax (recovery) |  |  | (6,419,589 | ) |  |  | (3,387,159 | ) |  | (3,085,891)
Change in statutory, foreign tax, foreign exchange rates and other |  |  | 340,677 |  |  |  | (181,113 | ) |  | 825,208
Permanent differences |  |  | 868,994 |  |  |  | 1,419,000 |  |  | 863,183
Share issuance cost |  |  |  |  |  |  |  |  |  | -
Impact of warrants +convertible debenture |  |  |  |  |  |  | 980,080 | ) |  | (3,154,750)
Prior year adjustment |  |  | 53,971 |  |  |  | (59,487 | ) |  | (147,786)
Expiry of non-capital losses |  |  |  |  |  |  | - |  |  | -
Change in unrecognized deductible |  |  | 5,155,947 |  |  |  | 1,228,679 |  |  | 4,700,036
Total income tax expense (recovery) |  | $ | - |  |  | $ | - |  |  | $-
Current income tax |  | $ | - |  |  | $ | - |  |  | $-
Deferred income tax |  |  |  |  |  |  | - |  |  | -
Total |  | $ | - |  |  | $ | - |  |  | $-
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES | The significant components of the Company’s deferred tax assets and liabilities are as follows: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES
|  | December 31, 2024 |  |  | December 31, 2023 |  |  | December 31, 2022 |
Deferred tax assets (liabilities) |  |  |  |  |  |  |  |  |  |  |  |
ROU assets and lease liabilities |  | $ | (3,000 | ) |  | $ | (6,000 | ) |  | $ | (11,000 | )
Intangible assets |  |  | (992,000 | ) |  |  | (135,000 | ) |  |  | (132,000 | )
Finance fees |  |  | (2,132,000 | ) |  |  | - |  |  |  | - |
Warrant liability |  |  | - |  |  |  | (42,000 | ) |  |  | (820,000 | )
Non-capital losses |  |  | 3,127,000 |  |  |  | 183,000 |  |  |  | 963,000 |
Net deferred tax liability |  | $ | - |  |  | $ | - |  |  | $ | - |
SCHEDULE OF TEMPORARY DIFFERENCES UNUSED TAX CREDITS AND UNUSED TAX LOSSES | The significant components of the Company’s temporary differences, unused tax credits and unused tax losses that have not been included on the consolidated statement of financial position are as follows: SCHEDULE OF TEMPORARY DIFFERENCES UNUSED TAX CREDITS AND UNUSED TAX LOSSES
|  | 2024 |  |  | Expiry date |  |  | 2023 |  |  | Expiry date |  | 2022 |  |  | Expiry date
Receivables |  | $ | - |  |  |  |  |  |  | $ | - |  |  |  |  | $ | - |  |  | None
Property, plant and equipment and intangibles |  | $ | 2,973,000 |  |  |  |  |  |  |  | 3,210,000 |  |  | None |  |  | 2,522,000 |  |  | None
Financing cost |  |  | 7,907,000 |  |  |  |  |  |  |  | 3,480,000 |  |  | 2042 to 2046 |  |  | 4,262,000 |  |  | 2041 to 2045
Inventory |  |  | 736,000 |  |  |  | None |  |  |  | 800,000 |  |  | None |  |  | 1,614,000 |  |  | None
Allowance for doubtful accounts |  |  | - |  |  |  |  |  |  |  | - |  |  | None |  |  | - |  |  | None
Warrant liability |  |  | - |  |  |  | None |  |  |  | 156,000 |  |  | None |  |  | 3,036,000 |  |  | None
Allowable capital losses |  |  | 35.000 |  |  |  | None |  |  |  | 38,000 |  |  | None |  |  | 37,000 |  |  | None
Non-capital losses available for future periods |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Canada |  |  | 69,155,000 |  |  |  |  |  |  |  | 49,918,000 |  |  | 2026-2043 |  |  | 38,258,000 |  |  | 2026 to 2042
- Israel |  |  | 27,410,000 |  |  |  |  |  |  |  | 27,339,000 |  |  | None |  |  | 23,600,000 |  |  | None
- United States |  |  | - |  |  |  |  |  |  |  | - |  |  | None |  |  | - |  |  | None
Total non-capital losses |  | $ | 96,565,000 |  |  |  |  |  |  |  | 77,257,000 |  |  |  |  |  | 61,858,000 |  |  |

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