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Changes in Cash Flows from Operating Assets and Liabilities
 3 Months Ended 12 Months Ended
Mar. 31, 2021
Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]    
Changes in Cash Flows from Operating Assets and Liabilities

8. Changes in Cash Flows from Operating Assets and Liabilities

 

The changes to the Company’s operating assets and liabilities for the three months ended March 31, 2021 and 2020 are as follows:

 

    2021     2020  
Decrease (increase) in accounts receivable   $ 106,349     $ (24,279 )
Decrease (increase) in other receivable     135,307       1,391  
Decrease (increase) in inventory and prepaid inventory     (252,529 )     17,441  
Decrease (increase) in prepaid expenses and deposits     (64,594 )     8,281  
Increase (decrease) in lease liability     850       (7,725 )
Increase (decrease) in payroll taxes payable     2,970       -  
Increase (decrease) in accounts payable and accrued liabilities     (4,862 )     (44,567 )
    $ (76,510 )    $ (49,458 )

13. Changes in Cash Flows from Operating Assets and Liabilities

 

The changes to the Company’s operating assets and liabilities for the years ended December 31, 2020 and 2019 are as follows:

 

    2020     2019  
Decrease (increase) in accounts receivable   $ (119,813 )   $ 48,908  
Decrease (increase) in other receivable     (121,396 )     (54,821 )
Decrease (increase) in inventory     72,353       122,067  
Decrease (increase) in prepaid expenses and deposits     43,201       63,373  
Increase (decrease) in lease liability     (27,718 )     (8,392 )
Increase (decrease) in income taxes payable     11,372       (45,521 )
Increase (decrease) in accounts payable and accrued liabilities     (59,284 )     405,214  
    $ 201,284     $ 539,220